Automobile Appointments are required for all vehicle transactions except registrations, replacements, disabled placards or disabled plates.
The Texas Department of Motor Vehicles (TxDMV) handles apportioned registrations, lost or destroyed vehicle titles, and oversize/overweight permits. Go to www.txdmv.gov or call 1(888)-368-4689 for assistance.

Ann Harris Bennett
Tax Assessor-Collector
Coin-operated Machine Permits

Title 13, Subtitle D, Chapter 2153 of the Occupations Code under Texas Law provides for the taxation of any person engaged in a business dealing with coin-operated amusement machines.

Section. 2153.002 of the statute defines a taxable coin-operated machine as "any kind of machine or device operated by or with a coin or other United States currency, metal slug, token, electronic card, or check, including a music or skill/pleasure coin-operated machine."

Note: This does not include coin-operated amusement machines designed exclusively for children.

Section. 2153.004 states that machines which are exempt from taxation include:

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. Each individual machine must have the permit affixed.

Cost for the permit is as follows:

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

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.

If a permit is 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 any Property Tax Services window at the Downtown location: 1001 Preston, First Floor Houston, Texas, 77002

Permits can also be purchased by mail. However, it is advisable to contact the Harris County Tax Office at 713-274-8150 first, to ensure that you send the proper documentation with your correspondence.

All mail should be addressed to:

Ann Harris Bennett, Tax Assessor-Collector
Attn: Coin-Operated Machines
P.O. Box 4663
Houston, TX 77210-4663

Coin-Operated Machine Permit Application form