OCCUPATION TAX DIVISION (O.T.D.)
Cameron County Commissioner’s Court adopted the State of Texas Occupations Code Chapter 2153 in 2007 for pleasure coin-operated machines and last updated December 23, 2013 (Read the resolution.). The purpose of adopting this chapter and code is to provide a comprehensive compliance, accountability, and uniform enforcement county-wide regulations of music and skill and/or pleasure coin-operated machines. “Coin-operated machines” means any kind of machines or devices operated by or with a coin or other United States currency, metal slug, token, electronic card or check. Machines required to obtain a $15.00 dollar tax receipt under this chapter are the following but not limited to: Music, skill, pleasure machines, pool tables, eight liners, amusement, and/or any other machine that might fall under this chapter.
All previous Cameron County tax receipts should be removed and only the current should be displayed, also a tax receipt number is issued according to the internal and external serial numbers you submitted for each particular machine. Make sure the tax receipt issued is placed on the right machine. Failure to comply with this chapter could result in the sealing of machines and additional fees.
The Texas Association of Counties Leadership Foundation awarded the Occupation Tax Division with the 2008 County Best Practices Innovation Certificate on August 27, 2008 for outstanding achievement and effective management of county government facilities, processes, and programs.
Download the Owner’s Application for the coin operated machines.
All applications need to be submitted with copy of Driver’s License and/or picture ID of person signing application and Cameron County District Attorney’s Legal Notice.
Download the Legal Notice.
For questions regarding the Occupation Tax Division and Compliance please contact the following: