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Blank Texas Ap 146 PDF Template

The Texas AP 146 form is the official document required for individuals or businesses seeking to register coin-operated machines in the state of Texas. This application not only facilitates the registration of the machines but also ensures compliance with state tax regulations. Completing this form accurately is essential for obtaining the necessary tax permits and operating legally within Texas.

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Contents

Form Example

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

Registration Certificate and Tax Permit(s)

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

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?

YES

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.)

YES

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

.....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

State

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.

INFORMATION

(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

City

State

ZIP code

County

AP-146-4		Texas Original Application
(Rev.8-11/15)		for Coin-Operated Machine
		for Coin-Operated Machine
	Registration Certificate and Tax Permit(s)


			––– Attach additional sheets, if necessary. –––
• Please read instructions.			• Type or print.	• Do NOT write in shaded areas.	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)

City

State

ZIP code

Daytime phone (area code and number)

Date of birth (mmddyyyy)

(

)

Position

(Check all applicable boxes.)

Percentage of ownership or

corporate

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)

City

State

ZIP code

Daytime phone (area code and number)

Date of birth (mmddyyyy)

(

)

Position

(Check all applicable boxes.)

Percentage of ownership or

corporate

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)

City

State

ZIP code

Daytime phone (area code and number)

Date of birth (mmddyyyy)

(

)

Position

(Check all applicable boxes.)

Percentage of ownership or

corporate

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)

City

State

ZIP code

Daytime phone (area code and number)

Date of birth (mmddyyyy)

(

)

Position

(Check all applicable boxes.)

Percentage of ownership or

corporate

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)

City

State

ZIP code

Daytime phone (area code and number)

Date of birth (mmddyyyy)

(

)

Position

(Check all applicable boxes.)

Percentage of ownership or

corporate

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)

City

State

ZIP code

Daytime phone (area code and number)

Date of birth (mmddyyyy)

( ) -

AP-146-5		Texas Original Application
(Rev.8-11/15)		for Coin-Operated Machine
		for Coin-Operated Machine
	Registration Certificate and Tax Permit(s)


			––– Attach additional sheets, if necessary. –––
• Please read instructions.			• Type or print.	• Do NOT write in shaded areas.	Page 3

Legal name (same as Item 2)

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

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		Texas Original Application
(Rev.8-11/15)		for Coin-Operated Machine
		for Coin-Operated Machine
	Registration Certificate and Tax Permit(s)				Page 4


• Please read instructions.			• Type or print.	• Do NOT write in shaded areas.

Legal name (same as Item 2)

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	month	day	year

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

Driver license number / state

Type or print name and title of partner or officer

Partner or officer

Driver license number / state

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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Common mistakes

Incorrect Address Entry: One common mistake is entering a P.O. Box or rural route instead of the actual physical location address in Item 13. This can lead to delays or rejection of the application, as the Texas Comptroller requires a valid street address.
Payment Errors: Applicants often fail to submit the correct payment along with their application. The registration certificate fee is $150.00, and it must be paid via check or money order made out to the State Comptroller. Sending cash is not allowed, which can result in processing issues.
Incomplete Machine Inventory: Some individuals neglect to provide a complete inventory list of their machines. Each machine must be listed with its serial number, make, and type. Omitting any of this information can lead to complications in the registration process.
Failure to Update Ownership Information: If there are changes in ownership or corporate structure, applicants often forget to file the necessary updates. This includes submitting the Texas Coin-Operated Machine Ownership Statement, Form AP-138, to reflect any new owners or partners. Not doing so can affect the validity of the registration certificate.

Key takeaways

The Texas AP-146 form is essential for individuals or businesses that wish to register coin-operated machines in Texas.
Do not write in shaded areas of the form, as these sections are reserved for official use.
Provide the actual location address of your business when prompted. Avoid using P.O. Box or rural route addresses.
Include the registration certificate fee of $150 and any applicable occupation taxes when submitting the application. Payments should be made out to the State Comptroller and cash should not be sent.
Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138, as part of your application process.
Each machine must be registered with specific details, including serial number, make, and type.
If additional machines are acquired during the year, submit Form AP-141 to request additional tax permits.
Notify the Comptroller within 10 days if a registered machine is relocated, using Form AP-142.
Registration certificates and permits expire on December 31 each year, with renewals due by November 30.

⇓ Texas Ap 146 PDF

Steps to Using Texas Ap 146

Filling out the Texas AP-146 form is an essential step for individuals or businesses looking to register coin-operated machines. The following steps will guide you through the process to ensure that you complete the application accurately and efficiently.

Begin by reading all instructions carefully, ensuring you understand the requirements.
Do not write in shaded areas on the form.
Type or print your responses clearly.
Provide the calendar year for which you are applying at the top of the form.
Enter your Texas Comptroller’s taxpayer number in the designated field.
Input the legal name of the owner, which may be a sole owner, partnership, or corporation.
Fill in the mailing address, including street number, city, state, and ZIP code. Avoid using a P.O. Box or rural route for the location address.
List your daytime phone number and email address for contact purposes.
If applicable, enter your Federal Employer Identification Number (FEIN) and Social Security number if you are a sole owner.
Indicate how your business is owned by checking the appropriate box (e.g., sole owner, partnership, corporation).
If your business is a corporation, provide the home state and identification number.
Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138, as required.
List the trade name of your business and the machine location, including city, state, and ZIP code.
For each owner, partner, or corporate officer, provide their name, Social Security number, driver’s license number, home address, daytime phone number, and date of birth.
For each machine at the specified location, list the serial number or inventory ID, make, and type of machine.
If using a computer printout for the machine inventory, ensure it is numbered and includes all machines owned at the time of application.
Calculate the total number of machines requiring tax permits and enter this number in the appropriate field.
Prepare payment for the registration certificate fee of $150.00, payable to the State Comptroller. Do not send cash.
Mail the completed application along with payment to the Comptroller of Public Accounts at the provided address.

After submitting the application, it will be processed by the Texas Comptroller’s office. If approved, you will receive your registration certificate and tax permits. Ensure that all permits are affixed to the machines in a visible manner for public inspection.