The Texas AP 146 form is the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit(s). This form is essential for anyone looking to own or operate coin-operated machines in Texas. To ensure compliance with state regulations, complete the form accurately and submit it along with the necessary fees.
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When filling out the Texas AP 146 form, it is essential to follow specific guidelines to ensure your application is processed smoothly. Below is a list of things you should and shouldn't do:
Texas Original Application for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
Instructions
General Instructions –
•Do not write in shaded areas.
•Do not separate pages.
•Enter actual location address when requested. Do not enter P.O. Box or rural route (Item 13).
•The registration certificate fee and the occupation tax due for your machine tax permits must be submitted with this application. Permits must be securely affixed to the machine and in a manner that can be clearly seen by the public. Payment must be made payable to the State Comptroller.
•Do not send cash.
Specific Instructions –
•Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138. (To add or delete owners, partners, officers, directors and/or corporate stockholders, a written request must be sent.) Omit all corporate stockholders owning less than 10% of the business.
•A computer printout of your machine inventory, or the completed supplement, Form AP-144, Coin-Operated Machine Inventory Supplement For Registration Certificate Holders, may be used instead of completing the inventory list on Page 3. The printout must be numbered and contain all inventory owned at the time your application is submitted.
•Each machine listed for the location shown in this application must be registered with the Comptroller by:
a.serial number/inventory I.D. number
b.make or manufacturer
c.type
•If you purchase additional machines during the year, you must file the Application For Additional Coin-Operated Machine Tax Permits, Form AP-141.
•Each time a machine is moved to a different location, within 10 days of the move, the holder of the Registration Certificate must notify the Comptroller in writing or file the Machine Location Amendment for Registration Certificate Holders, Form AP-142. (Occupations Code §2153.160.)
•Current calendar year tax permits can be transferred with the sale of a machine by filing a Coin-Operated Tax Permit(s) Ownership Transfer Statement, Form AP-212.
•Registration Certificates and permits expire December 31 of each year, and renewals are due November 30 of each year. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the due date.
•If you purchase a machine from an out-of-state vendor without paying Texas tax, use tax must be reported. If you paid Texas use tax to a vendor, you are not required to report the tax. That vendor must provide you with a receipt showing, among other things, the amount of use tax collected. You should retain a copy of the receipt showing you paid Texas use tax.
•A registration certificate holder may make one or two sales of coin-operated machines during any 12-month period if the certificate holder does not hold out as engaging (or does not habitually engage) in the business of selling machines without losing the licensing exemption. Before the third sale of a coin-operated machine in a 12-month period, a general business or import license must be obtained. See Rule 3.602.
•Disclosure of information concerning date of birth and Social Security number is required.
Registration Certificate Fee – $150.00 – Annually
•This fee cannot be prorated.
•This application must be submitted by any person (sole owner, partnership, corporation or other group) that intends to engage in business to own or operate coin-operated machines exclusively on premises occupied by and in connection with their business.
•If you regularly sell machines as a part of your business, you are not qualified to hold a Registration Certificate and you must apply for a General Business License or an Import License, using Form AP-147. Refer to Comptroller Rule 3.602.
•A registration certificate cannot be issued to anyone indebted to the State of Texas for any fees, costs or penalties, or to anyone currently delinquent in the payment of any tax collected by the Comptroller.
Completed application and payment should be mailed to: Comptroller of Public Accounts 111 E. 17th St.
Austin, TX 78774-0100
For Assistance – If you have any questions about this application, contact your nearest Texas State Comptroller’s field office or call us at (800) 252-1385 or (512) 463-4600. Our email address is tax.help@cpa.state.tx.us.
Federal Privacy Act – Disclosure of your social security number is required and authorized under law, for the purpose of tax administration and identification of any individual affected by applicable law. 42 U.S.C. §405(c)(2)(C)(i); Tex. Govt. Code §§403.011 and 403.078. Release of information on this form in response to a public information request will be governed by the Public Information Act, Chapter 552, Government Code, and applicable federal law.
You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. Contact us at the address or phone numbers listed on this form.
AP-146-1 (Rev.8-11/15)
AP-146-2 (Rev.8-11/15)
Below is a listing of taxes and fees collected by the Comptroller of Public Accounts. If you are responsible for reporting or paying one of the listed taxes or fees, and you do not have a permit or an account with us for this purpose, please obtain the proper application by calling (800) 252-5555 or by visiting your local Texas Comptroller field office.
TAX TYPE(S)
9-1-1 Emergency Service Fee/Equalization Surcharge - If you are a telecommunications utility, a mobile service provider or a busi- ness service user that provides local exchange access, equiva- lent local exchange access, wireless telecommunications connec- tions or intrastate long-distance service, and you are responsible for collecting emergency communications charges and/or sur- charges, you must complete Form AP-201.
Automotive Oil Sales Fee - If you manufacture and sell automotive oil in Texas; or you import or cause automotive oil to be imported into Texas for sale, use or consumption; or you sell more than 25,000 gallons of automotive oil annually and you own a warehouse or distri- bution center located in Texas, you must complete Form AP-161.
Battery Sales Fee - If you sell or offer to sell new or used lead acid batteries, you must complete Form AP-160.
Cement Production Tax - If you manufacture or produce cement in Texas, or you import cement into Texas and you distribute or sell cement in intrastate commerce or use the cement in Texas, you must complete Form AP-171.
Cigarette, Cigar and/or Tobacco Products Tax - If you wholesale, distribute, store or make retail sales of cigarettes, cigars and/or tobacco products, you must complete Form AP-175 or Form AP-193.
Coastal Protection Fee - If you transfer crude oil and condensate from or to vessels at a marine terminal located in Texas, you must complete Form AP-159.
Coin-Operated Machine Tax - If you engage in any business deal- ing with coin-operated amusement machines OR engage in busi- ness to own or operate coin-operated amusement machines ex- clusively on premises occupied by and in connection with the busi- ness, you must complete Form AP-146 or Form AP-147.
Crude Oil and Natural Gas Production Taxes - If you produce and/ or purchase crude oil and/or natural gas, you must complete Form AP-134.
Direct Payment Permit - If you annually purchase at least $800,000 worth of taxable items for your own use and not for resale, you must complete Form AP-101 to qualify for the permit.
Fireworks Tax - If you collect tax on the retail sale of fireworks, you must complete Form AP-201. This is in addition to the sales tax permit. You are required to charge both the sales tax and the fireworks tax.
Franchise Tax - If you are a general partnership or a non-Texas entity without a certificate of authority or certificate of registration, you must complete Form AP-114.
Fuels Tax - If you are required to be licensed under Texas Fuels Tax Law for the type and class permit required, you must complete Form AP-133.
Gross Receipts Tax - If you provide certain services on oil and gas wells OR are a utility company located in an incorporated city or town having a population of more than 1,000 according to the most recent federal census and intend to do business in Texas, you must complete Form AP-110.
Off-Road,Heavy-DutyDiesel-PoweredEquipmentSurcharge- If you sell, lease or rent off-road, heavy duty diesel powered equipment, you must complete Form AP-201. This is in addition to the sales tax permit. You are required to charge both the sales tax and the surcharge.
Hotel Occupancy Tax - If you provide sleeping accommodations to the public for a cost of $15 or more per day, you must complete Form AP-102.
International Fuel Tax Agreement (IFTA) - If you operate qualified motor vehicles which require you to be licensed under the International Fuel Tax Agreement, you must com- plete Form AP-178.
Manufactured Housing Sales Tax - If you are a manufacturer of manufactured homes or industrialized housing engaged in business in Texas, you must complete Form AP-118.
Maquiladora Export Permit - If you are a maquiladora enterprise and wish to make tax-free purchases in Texas for export to Mexico, you must complete Form AP-153 to receive the permit.
Motor Vehicle Seller-Financed Sales Tax - If you finance sales of motor vehicles and collect Motor Vehicle Sales Tax in periodic payments, you must complete Form AP-169.
Motor Vehicle Gross Rental Tax - If you rent motor vehicles in Texas, you must complete Form AP-143.
Petroleum Products Delivery Fee - If you are required to be licensed under Texas Water Code, sec. 26.3574, you must complete Form AP-154.
Sales and Use Tax - If you engage in business in Texas, AND you sell or lease tangible personal property or provide taxable services in Texas to customers in Texas, and/or you acquire tangible personal property or taxable services from out-of- state suppliers that do not hold a Texas Sales or Use Tax permit, you must complete Form AP-201.
Sulphur Production Tax - If you own, control, manage, lease or operate a sulphur mine, well or shaft or produce sulphur by any method, system or manner, you must complete Form AP-171.
Telecommunications Infrastructure Fund - If you are a tele- communications utility company or a mobile service provider who collects and pays taxes on telecommunications receipts under Texas Tax Code, Chapter 151, you must complete Form AP-201.
Texas Customs Broker License - If you have been licensed by the United States Customs Service AND want to issue export certifications, you must complete Form AP-168.
AP-146-3
Texas Original Application
(Rev.8-11/15)
for Coin-Operated Machine
Page 1
• Please read instructions.
• Type or print.
• Do NOT write in shaded areas.
Answer these questions before completing the application.
I. Do you operate or exhibit your machines exclusively in your own place of business which may be owned, leased or rented?
YES
NO
If “NO,” stop here. You must apply for a General Business License (Use Form AP-147)
II. Do you own and operate any “Coin-Operated Machines” located in the place of business of another person?
III. Do you have any financial interest, direct or indirect, in the coin-operated music, skill or pleasure machine industry?
(For example: manufacture, own, buy, sell, rent, lease, trade, repair, maintain, service, import, transport or exhibit coin-
.............operated machines within the state, other than the machine(s) owned and operated by you in your place of business.)
If you answered “YES” to Items II or III above, stop here. You must apply for a General Business License.
(Use Form AP-147)
This application is for calendar year
_______________________
.
1. Texas Comptroller’s taxpayer number
...........................................................................................
2.Legal name of owner (sole owner, partnership, corporation or other name)
3.Mailing address (street number and name, P.O. Box or rural route and box number)
City
State
ZIP code
County
Business email address
INFORMATION
6. Enter your Federal Employer Identification Number (FEIN), if any
...........................................................
...
(
)
-
4. Enter the daytime phone number of the person primarily responsible for filing tax returns.
TAXPAYER
. ...............................................................5. Enter your Social Security number if you are a sole owner
3
.....7. If you are incorporating an existing business, enter the taxpayer number of the existing business
8. Enter your taxpayer number for reporting any Texas tax OR
your Texas Vendor Identification Number if you now have or have ever had one
9. Indicate how your business is owned.
1 - Sole owner
2 - Partnership
3 - Texas corporation
7 - Limited partnership
Foreign corporation
Other (explain)
___________________________________
Charter, file or COA date
Texas Secretary of State file number or COA number
month
day
year
10. If this business is a corporation, enter
Home state
Identification number
11. If your business is a limited partnership, enter the home state and identification number
– All applicants
–
Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138.
(If business location address is a rural route and box number, provide directions or use 9-1-1 address, if possible.)
12. Trade name of business/machine location
Business phone (area code and number)
13. Location of business/machine location
LOCATION
AP-146-4
––– Attach additional sheets, if necessary. –––
Page 2
Legal name (same as Item 2)
APPLICANT INFORMATION
14. Check the applicable boxes and complete the information below:
Position
(Check all applicable boxes.)
Percentage of ownership or
corporate
Sole owner
Partner
Director
Officer
Corporate stockholder
Record keeper
%
stock held
Name (last, first, middle initial)
Social Security number
Driver license number and state
Home address (street)
Daytime phone (area code and number)
Date of birth (mmddyyyy)
( ) -
AP-146-5
Page 3
MACHINE INFORMATION
15.For each machine at this location (Item 13) requiring a permit, list the serial number/inventory I.D. number, machine make and machine type. For each additional location, complete a separate Machine Inventory Supplement for Registration Certificate Holder, Form AP-144, or a computer printout of all numbered inventory may be used. If you use a computer printout, you MUST complete Items 16 and 17.
MACHINE SERIAL
MACHINE MAKE
MACHINE TYPE CODE
NUMBER/INVENTORY
OR
(Use letter codes from Item 16)
I.D. NUMBER
MANUFACTURER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
16. Enter the number of each type of music, skill or pleasure coin-operated machine that you have in all locations.
– A –
– B –
– C –
– D –
– E –
– F –
PHONOGRAPHS
POOL TABLES
PINBALL GAMES
VIDEO GAMES
DARTS
OTHER
....................................................................17. Total number of machines in all locations that require tax permits. (Total of Item 16 A - F)
AP-146-6
Page 4
INFORMATIONPAYMENTOCCUPATION TAX CALCULATION
STATEMENT
When you calculate the occupation tax due on your coin-operated machines, do not include coin-operated cigarette, service, merchandise vending machines, coin-operated amusement machines designed exclusively for children or machines permanently taken out of service.
Occupation Tax Permits
Tax Rate Schedule for Each Coin-Operated Machine Placed on Location for the First Time in:
1st quarter (January - March)
$60.00
3rd quarter (July - September)
$30.00
2nd quarter (April - June)
$45.00
4th quarter (October - December)
$15.00
18.Calculate the occupation tax due for all machines placed on location during this application year. Multiply the total number of machines placed on location for the first time in the appropriate calendar quarter by the rate for that quarter.
a.
1st quarter:
_______________
machines at $60.00 each = $
________________
b.
2nd quarter:
machines at $45.00 each = $
c.
3rd quarter:
machines at $30.00 each = $
d.
4th quarter:
machines at $15.00 each = $
...........................................................................................19. TOTAL OCCUPATION TAX DUE (total Items 18a, b, c and d)
$
_________________
20. Amount due for Registration Certificate Fee
150.00
21. Amount due for Occupation Tax Permits (from Item 19)
22. TOTAL AMOUNT DUE (total Item 20 and Item 21)
23. The sole owner, all general partners, corporation or organization president, vice-president, secretary or
Date of signature
treasurer, managing director or an authorized representative must sign. A representative must submit a
written power of attorney.
The law provides that a person who knowingly secures or attempts to secure a license by fraud, misrepresentation or subterfuge is guilty of a second degree felony and upon conviction is punishable by confinement for two (2) to twenty (20) years and a fine up to $10,000. (Occupations Code §2153.357; Penal Code §12.33)
I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.
Type or print name and title of sole owner, partner or officer
Sole owner, partner or officer
Driver license number / state
Type or print name and title of partner or officer
Partner or officer
WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online at http://www.Texas.gov. You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.
Field office number
E.O. name
User ID
Date
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When applying for the Texas Original Application for Coin-Operated Machine Registration Certificate and Tax Permit (Form AP-146), several other forms may be necessary to complete the registration process effectively. Each of these documents serves a specific purpose in ensuring compliance with Texas regulations regarding coin-operated machines.
Each of these forms plays a crucial role in the overall application process for operating coin-operated machines in Texas. Properly completing and submitting them ensures compliance with state regulations and helps maintain a smooth operation of your business.
When filling out the Texas AP 146 form, individuals often encounter several common pitfalls that can lead to delays or complications in the registration process. Understanding these mistakes can help ensure a smoother application experience.
One frequent error is entering an incorrect address. The form specifically requests the actual location address where the machines will be operated. Applicants sometimes mistakenly provide a P.O. Box or a rural route instead. This can cause confusion and may result in the application being rejected. Always double-check that the address reflects the physical location where the machines are situated.
Another mistake involves the payment process. Applicants must submit the registration certificate fee along with the application. Some individuals overlook this requirement, thinking they can pay later. However, the application will not be processed until the fee is received. It’s crucial to send a check made payable to the State Comptroller and to avoid sending cash, as this can lead to further complications.
Completing the Texas Coin-Operated Machine Ownership Statement, Form AP-138, is mandatory, yet many applicants neglect to do so. This form provides essential information about ownership and must accompany the AP 146 form. Omitting this document can lead to significant delays in processing the application.
Inaccurate inventory reporting is another common issue. Each machine listed must include specific details such as the serial number, make, and type. Some applicants may forget to include all required information or fail to use the correct format. This oversight can result in the application being deemed incomplete, requiring resubmission.
Additionally, individuals sometimes fail to disclose their Social Security number or Federal Employer Identification Number (FEIN) when required. This information is crucial for tax identification purposes. Not providing it can cause processing delays or even rejection of the application.
Another common oversight is not updating the application when there are changes in ownership or location of the machines. If a machine is moved to a different location, the holder must notify the Comptroller within ten days. Failing to do so may lead to penalties or complications in maintaining the registration.
Lastly, some applicants mistakenly assume that they can operate machines without a valid registration certificate. It is important to remember that registration certificates and permits expire annually. Renewals are due by November 30 each year, and if not submitted on time, the applicant may face additional fees or penalties.
By being aware of these common mistakes and taking the time to carefully complete the Texas AP 146 form, applicants can improve their chances of a successful registration process. Attention to detail is key in navigating this important step in operating coin-operated machines in Texas.
Misconception 1: The AP-146 form is only for large businesses.
This form is required for any individual or entity that operates coin-operated machines, regardless of the business size. Whether you are a sole proprietor or a corporation, if you own these machines, you need to complete the application.
Misconception 2: You can submit the application without paying the fees upfront.
Payment for the registration certificate fee and occupation tax must accompany the application. Failure to include payment will result in processing delays.
Misconception 3: You can list a P.O. Box as the machine location.
The application specifically requires the actual location address. P.O. Boxes or rural routes are not acceptable. This ensures accurate registration and compliance with state regulations.
Misconception 4: You do not need to report additional machines purchased throughout the year.
If you acquire more machines, you must file an Application for Additional Coin-Operated Machine Tax Permits using Form AP-141. This keeps your registration current and accurate.
Misconception 5: Once registered, you do not need to notify the Comptroller about machine relocations.
It is mandatory to notify the Comptroller in writing or file the Machine Location Amendment for Registration Certificate Holders, Form AP-142, within 10 days of moving any registered machine to a different location.
1. Accurate Information is Crucial: When filling out the Texas AP-146 form, ensure that all information is accurate and complete. This includes providing the actual location address, as P.O. Boxes or rural routes are not acceptable. Any discrepancies can lead to delays or rejections.
2. Payment Requirements: Along with the application, a registration certificate fee of $150 must be submitted. This fee cannot be prorated and should be made payable to the State Comptroller. Remember, cash should not be sent with the application.
3. Inventory Documentation: Each machine listed in the application must be registered with specific details, including serial number, make, and type. You can provide a computer printout of your machine inventory instead of filling out the inventory list by hand, but it must be numbered and include all machines owned at the time of application.
4. Notifications for Changes: If you move a machine to a different location, you must notify the Comptroller within 10 days. This can be done by filing the Machine Location Amendment for Registration Certificate Holders, Form AP-142.
5. Annual Renewal: Keep in mind that registration certificates and permits expire on December 31 each year. Renewals are due by November 30. If the due date falls on a weekend or holiday, the next business day will be considered the due date.
6. Social Security Number Disclosure: The form requires the disclosure of your Social Security number for tax administration purposes. This information is protected under federal and state privacy laws, but it is essential for processing your application.
Filling out the Texas AP-146 form is an important step for anyone looking to register coin-operated machines in the state. This form requires specific information about the owner, the business, and the machines themselves. It’s essential to gather all necessary details before you begin, ensuring a smooth process.
Once you have submitted your application, it will be processed by the Comptroller’s office. If any additional information is needed, they will reach out to you. Make sure to keep a copy of your application and payment for your records. If you have any questions during the process, don’t hesitate to contact the Texas State Comptroller’s office for assistance.