Farmersville, TX Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Code § 8-200
- Tax rate
- 1/4 of state coin-op tax per machine
- Due date
- December 31 each year, in advance
- Nonpayment remedy
- City may seal the machine
- Related game room tax
- 25% of state rate (Sec. 8-302)
Summary
Farmersville imposes an annual occupation tax on billiard tables and coin-operated machines located in the city, set at one-quarter of the state's occupation tax rate, payable each year by December 31.
There is hereby imposed an annual occupation tax, payable in advance by December 31 of each calendar year, on any and all billiard tables and coin-operated machines situated in the city. (1)The occupation tax shall be equal to one-quarter of the tax imposed by the state on a coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed. (2)The city may seal each billiard table or coin-operated machine if the tax imposed by this section is not paid ...
Full Breakdown
Under Sec. 8-200, the city levies an annual occupation tax on any and all billiard tables and coin-operated machines situated in Farmersville, payable in advance by December 31 of each calendar year. A. Occupations Code Chapter 2153. This is the closest thing Farmersville's code has to a general business classification tax: Texas home-rule cities cannot levy a broad municipal occupation tax on businesses generally, only the specific categories the legislature authorizes, and coin-operated amusement and billiard machines are one of those categories. A separate, related license under Sec.
8-168 through Sec. 8-173 requires an operator to also pay a license fee equal to one-quarter of the state's occupation tax rate before the city secretary will issue the license, and licenses run on a calendar-year term expiring December 31. A distinct occupation tax also applies to amusement redemption machines and game rooms under Sec. 8-302, set at 25 percent of the state rate for those machines specifically.
Violations & Fines
If the Sec. 8-200 tax is not paid, the city may seal each billiard table or coin-operated machine, and the owner must pay a release fee set in the master fee schedule (Appendix A) to have the seal removed and the machine returned to operation. Operating without paying the associated license fee under Sec. 8-168 can also result in license revocation by the city secretary, and the city council hears appeals of any refusal or revocation within 30 days of a timely written appeal under Sec. 8-173.
Frequently Asked Questions
Does Farmersville have a general business tax?
When is the billiard table and machine tax due?
What happens if the machine tax isn't paid?
Sources & Official References
Other rules in Farmersville
Texas rules heatmap·Compare Farmersville to another location·View the Texas local taxes & fees overview
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Business Tax Classification in Nearby Cities
How other cities in Collin County handle business tax classification.