Coin-operated machines are defined as either music coin-operated machines or skill/pleasure coin-operated machines. All public establishments which have coin-operated machines on their premises must obtain a permit for each machine from the Harris County Tax Office every year. The permit must be affixed to each individual machine. Machines not requiring a permit are: any non-coin operated machine, cigarette vending machine, service merchandise vending machines, or coin-operated amusement machines designed exclusively for children.

Download the Coin-Operated Machine Permit Application form.

The annual fee (January 1 through December 31) for a permit is $15.00 if it is purchased during the first quarter of the calendar year. However, if the machine is acquired after the first quarter of the year the permit fee is as follows:

If Purchased For	Fee Due
April 1 to December 31	$11.25
July 1 to December 31	$7.50
October 1 to December 31	$3.75

Permits for the year 2008 are now on sale.

Harris County utilizes a Compliance Officer to inspect establishments in the county for compliance with the permit law. Whenever a machine is found not to be in compliance, it is locked by the Compliance Officer and cannot be used until the owner pays an "unlock fee" of $5.00, and also purchases a permit for the machine at a cost of $15.00, regardless of which quarter of the year the unlock fee is paid.

Should a permit be removed or torn from a machine, the owner should obtain a police report of the incident and contact the Harris County Tax Office for a replacement permit. A copy of the police report is mandatory in order to obtain a replacement permit. The fee for a replacement permit is $5.00.

Coin-operated machine permits can be purchased at the Downtown location, 1001 Preston, Room 100, Houston, Texas, 77002. Permits can also be purchased by mail; however, it is advisable to contact the Harris County Tax Office at 713-368-2000 first to ensure that you send the proper documentation with your correspondence. The mail should be addressed to:

Leo Vasquez, Tax Assessor-Collector and Voter Registrar
P.O. Box 4663, Houston, TX 77210-4663.