Occupations Tax Permits

Coin-operated machines are defined as either music coin-operated machines or skill/pleasure coin-operated machines. All public establishments which have coin-operated machines on their premises must obtain a permit for each machine from the Montgomery County Tax Office every year. The permit must be affixed to each individual machine.

Machines not requiring a permit are:

  • Any non-coin-operated machine
  • Cigarette Vending machines
  • Service Merchandise Vending machines
  • Coin-operated Washing machine and/or Dryers
  • Coin-operated amusement machines designed exclusively for children

The annual fee (January 1 through December 31) for a permit is $15.00.

Forms

Occupations Tax Permit Application
Occupations Tax Permit Replacement Form

Montgomery 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 the cost of $15.00, regardless of which quarter of the year the “unlock fee” is paid.

Should a permit be removed or torn from the machine, contact the Montgomery County Tax Office immediately for a replacement permit. The fee for a replacement permit is $5.00.

Coin-operated machine permits can be purchased at the Conroe / Main Tax Office location, 400 N. San Jacinto, Conroe, Texas 77301. Permits can also be purchased by mail, please contact the Montgomery County Tax Office at (936) 539-7897 first to ensure you send the proper documentation with your correspondence. The mailing address is:

Montgomery County Tax Office
Tammy J. McRae – Tax Assessor/Collector
400 N. San Jacinto
Conroe, Texas 77301
Attn: Coin-Op Permits