All coin-operated amusement machines are required to display an Occupational Tax Decal. If you place a machine without first paying the fees and displaying a decal, it will be sealed and/or a citation will be issued.
Fees
The tax is $15 for each machine and is valid from June 1 - May 31 of the following year. The tax is prorated to $7.50 for machines placed in service from December 1 - May 31.
The full $15 tax is required for all sealed machines, regardless of the date the tax is paid. Additionally, a $5 sealing fee will be charged for each machine sealed.
Guidelines
The following guidelines must be followed:
- If placed, a seal may not be broken by anyone other than a City Investigator. There is a $500 fee for breaking a seal or allowing it to be broken.
- Machines may be sealed for decals that have been torn, removed, or otherwise invalidated for those decals not affixed to the machine. A machine may also be sealed if the decal is not displayed in a conspicuous location on the machine. Tape or other non-permanent methods may not be used to attach a decal.
- The owner of the machine is responsible for replacing any decals that have been removed or defaced at the regular price. The City of San Antonio does not sell a replacement decal at a reduced price.
- There is no grace period for the payment of the occupational tax. All machines must have a decal permanently affixed prior to placing the machine in a location available for use by the public or employees.
- All machines displaying a State of Texas Amusement Machine license are required to have a City of San Antonio decal attached.
- Coin decal reminders are not mailed. Owners and operators are responsible for paying the appropriate fees by the due date.