Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 2153.201 - Required Owner Records(a) An owner shall maintain a complete and itemized record of each coin-operated machine the owner purchases, receives, possesses, handles, exhibits, or displays in this state in accordance with accepted auditing and accounting practices.(b) A record required under Subsection (a) must:(1) be available at all times for inspection by the attorney general, the comptroller, or an authorized representative of the attorney general or comptroller as provided by Subsection (c);(2) include information relating to:(A) the kind of each machine;(B) the date each machine is:(i) acquired or received in this state; and(ii) placed in operation;(C) the location of each machine, including the:(ii) municipality, if any; and(iii) street or rural route number;(D) the name and complete address of each operator of each machine;(E) if the owner is an individual, the full name and address of the owner; and(F) if the owner is not an individual, the name and address of each principal officer or member of the owner; and(3) be maintained at a permanent address in this state designated on the application for a license under Section 2153.153.(c) A record required under Subsection (a) must be available for inspection under Subsection (b) for at least four years and as required by Section 111.0041, Tax Code.Tex. Occ. Code § 2153.201
Amended By Acts 2011, 82nd Leg., 1st C.S., Ch. 4, Sec. 4.01, eff. 10/1/2011. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.