- Casino Gambling: Legal
- Poker: Legal(restrictions apply)
- Horse Racing Betting: Legal
- Dog Racing Betting: Legal
- Lottery: Legal
- Daily Fantasy Sports: Not Specified
- Charitable Gaming: Legal
- Social Gambling: Legal(restrictions apply)
- Online Gambling: Not Specified
- AP-140, Texas Application for Duplicate Occupation Tax Permits (PDF) AP-141, Texas Application for Additional Coin-Operated Machine Tax Permit(s) (PDF) AP-142, Machine Location Amendment for General Business License and Registration Certificate Holders (PDF) AP-212, Coin-Operated Machine Tax Permit(s) Ownership Transfer Statement (PDF).
- Each of Texas's three federally recognized tribes operates a casino. The Kickapoo Traditional Tribe of Texas has the Kickapoo Lucky Eagle Casino in Eagle Pass, the Tigua tribe of the Ysleta del Sur Pueblo has the Speaking Rock Entertainment Center in El Paso, and the Alabama-Coushatta Tribe has Naskila Gaming in Livingston.The latter two have been the subject of extensive litigation, with the.
- Texas' two casinos are both Class II properties. That means they can only host Class II games. This is a category of game based on the rules of bingo. These are usually skill games, and most of the time they require that the player make an additional 'skill spin,' in order to meet the requirements for legal gaming in Texas.
Combative Sports is a full contact competition between two contestants. The primary sport in this program is boxing. Other sports regulated by this program are kick boxing, shoot wrestling / fighting, pancration wrestling / fighting, mixed martial arts contests or any form of competition in which a blow is struck which may reasonably be expected to inflict injury. The Texas Racing Commission Official Website. Before beginning, please check here to see if the type of license you need is eligible for online application, the fee for the license, and whether you must also submit an online addendum form.
Texas gambling law is among the strictest in America. This has to do with tradition, mostly. Texas was settled largely by people with no strong cultural tradition of gambling. In the German-settled areas of Texas (including the present-day capital of Austin), the only form of gambling known was microstakes poker. Unlike parts of New England, there's no amount of legal gaming in Texas' history.
When Texas converted from a Union democrat to a conservative Republican state in the 1970s and 1980s, the state's tendency to shy away from gaming grew into a matter of policy. That being said, some policy changes involving gambling law in the Lone Star State have been successful. Texas is home to one of the most profitable and popular state lotteries. Other big changes in Texas allowed for the opening of not one but two casino-like businesses.
We dug through Texas' criminal and penal codes and put together some facts about the state's complex gambling law. We've also included some resources for people who want to do some research on Texas gaming law on their own.
Texas has come a long way in terms of the freedom to gamble. Just a few decades ago, Texas didn't have a lottery, had no charitable gaming laws, no allowance for social gambling, and no casinos. Besides pari-mutuel wagering (and a massive underground illegal sports betting and poker network), Texans had no way to gamble. Fast-forward to today, and Texas is now home to two Class II casinos, a powerful and well-attended lottery, a carve-out for charitable bingo and raffles, and a loophole that sort of (kind of) makes home poker games legal.
Before we dig too much deeper into Texas' gaming laws, let's look at some key stats and information about the state's gaming industry.
- Age Requirements: 21
- Approximate Annual Gambling Revenue: n/a
- Approximate Annual Gambling Taxes: n/a
- Number of Commercial Casinos: 0
- Number of Racinos: 0
- Number of Tribal Casinos: 2 (class II only)
- Casino Regulatory Body: Texas Lottery
- Lottery National Rankings: 4th
Over the past thirty years or so, chaos has reigned in the Texas legislature. This once proud Union democrat state has been totally overtaken by the Tea Party and the religious right. Gaming laws have changed so much in the past few decades, the state's gaming laws are all but unrecognizable. They're also difficult to dig through. Below, you'll find our analysis of the current state of gambling law in Texas. Remember that we aren't lawyers and we don't intend this as legal advice. If you need legitimate legal advice about Texas gambling, consult a Texas lawyer with experience in the gaming business.
Who is responsible for this tax?
Businesses that offer coin-operated amusement machines for their customers must be licensed or registered by the Comptroller's office. The agency also collects a state occupation tax for each machine exhibited. Applications for a license or registration certificate must include payment for the license or certificate fees and the occupation tax.
Coin-operated machines include all types of electronic devices that require the customer to insert a coin, bill, metal slug, token, electronic card or check to play a game, music or pleasure machine.
Rates
Read the descriptions of coin-operated amusement machine fees to learn which ones you must pay, then find the corresponding information in the tables below to determine the dollar amount due.
A general business license is needed to manufacture, own, buy, sell, rent, lease, trade, maintain, transport, exhibit or store coin-operated amusement machines in Texas. General business license holders can house a machine in another person's business.
An import license is needed to import, transport, own, buy, repair, sell or deliver coin-operated amusement machines in Texas. An import license is necessary to purchase coin-operated amusement machines from out of state to resell in Texas. Import license holders must have a general business license to offer coin-operated amusement machines for play, except for machines demonstrated for free.
A registration certificate is required from business owners who:
Texas Gaming Commission
- own or exhibit coin-operated amusement machines only in their place of business;
- have no machines in another person's business; and
- have no financial interest in the coin-operated machines industry other than owning machines in their own business.
A repair license allows the holder to repair coin-operated amusement machines for others, and transport or store amusement machines in Texas. Machine owners can repair their own machines without obtaining a repair license.
An occupation tax permit ($60.00 annually) must be visible and securely attached to every coin-operated amusement machine available for customers to use.
| Postmark Date | General Business Fee 50 or Fewer Machines | General Business Fee 51-200 Machines | General Business Fee More than 200 Machines | Import LIcense Fee | Registration Certificate Fee |
|---|---|---|---|---|---|
| Nov. 30 or earlier | $200.00 | $400.00 | $500.00 | $500.00 | $150.00 |
| Dec. 1-Dec. 31 | $250.00 | $450.00 | $550.00 | $550.00 | $200.00 |
| Jan. 1-March 31 | $300.00 | $600.00 | $750.00 | $750.00 | $225.00 |
| April 1 or after | $400.00 | $800.00 | $1000.00 | $1000.00 | $300.00 |
/https://www.thespec.com/content/dam/thestar/sports/basketball/ncaa/2021/03/04/mcclung-leads-no-18-texas-tech-to-81-54-rout-of-iowa-state/TXJR109-35_2021_003321.jpg "Texas gaming commission")
Gaming License For Texas
| Postmark Date | Fee |
|---|---|
| Nov. 30 or earlier | $ 50.00 |
| Dec. 1 or after | $ 100.00 |
Due Date
Gaming License For Texas
| Postmark Date | Fee |
|---|---|
| Nov. 30 or earlier | $ 50.00 |
| Dec. 1 or after | $ 100.00 |
Due Date
Renewals and fees due annually on Nov. 30. Penalties for late filing.
Electronic Reporting
No.
Additional Resources
Gambling License Texas
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