Texas Form 46-100 is the Coin-Operated Machine Tax General Business License Application that every person who owns, operates, repairs, or distributes coin-operated amusement machines in Texas must file with the Texas Comptroller of Public Accounts before placing a single machine into commerce. The form authorizes a person or company to legally exhibit, exchange, repair, or display amusement machines like pool tables, jukeboxes, claw cranes, pinball machines, and skill-based redemption games for public use.
Filing the wrong version, skipping the criminal-history attestation, or missing the June 30 annual renewal deadline can shut down an entire route overnight, and the Texas Tax Code Chapter 2153 makes operating without a current license a Class A misdemeanor. The Comptroller’s office processes more than 4,500 coin-operated machine license applications and renewals each year, and internal Comptroller data show that roughly 1 in 6 first-time applications gets kicked back for missing ownership disclosures or unpaid occupation tax decals.
Here is what you will learn in this guide:
- 📋 What Form 46-100 is, who must file it, and how it differs from the Import and Repair licenses
- 🗂️ The exact documents, ID numbers, and disclosures to gather before you open the PDF
- ✍️ A line-by-line walkthrough of every box, signature block, and ownership schedule on the form
- 👥 Three filled-out examples covering a bar owner, a multi-county route operator, and a mid-year buyer
- ⚠️ The most common rejection traps, fee math errors, and renewal mistakes that cost operators their licenses
What Form 46-100 Is and Who Must File It
Form 46-100 is the application that creates a General Business License under the Texas Coin-Operated Machine Tax program, which sits inside Texas Tax Code Chapter 2153 and is administered by the Comptroller’s Coin-Operated Machine Tax section. The General Business License lets the holder own, buy, sell, lease, transfer, repair, maintain, and exhibit coin-operated amusement machines anywhere in Texas. It is the broadest of the three license types, and most route operators, bar owners, arcade owners, and family entertainment center owners need this one.
Three license types live under Chapter 2153, and Form 46-100 only covers the first one. The General Business License costs $500 per year. The Import License, filed on Form 46-101, costs $500 per year and lets a person bring machines into Texas for sale to licensed Texas operators. The Repair License, filed on Form 46-102, costs $50 per year and lets a person repair machines they do not own. A person who only repairs machines they own does not need a Repair License because the General Business License already covers that activity.
You must file Form 46-100 before you place any machine in a location where the public can play it for a coin, token, electronic card, or other consideration. The license is personal to the filer, so a sole proprietor who incorporates as an LLC must file a brand-new 46-100 in the LLC’s name and pay another $500 fee. The license also applies to nonprofit fraternal organizations, veterans’ posts, and private clubs that operate machines on their premises, even when the proceeds go to charity.
| License Type | Form and Fee |
|---|---|
| General Business License | Form 46-100, $500/year |
| Import License | Form 46-101, $500/year |
| Repair License | Form 46-102, $50/year |
Before You Start: Documents and Information You Need
Open the official Form 46-100 PDF only after you have every item below at your desk, because the Comptroller’s review staff will reject an incomplete application and force you to start over. Each missing item below has a real consequence, and the renewal cycle does not pause while you scramble to find a number.
- Federal Employer Identification Number (EIN) or Social Security Number. The Comptroller cross-checks this against IRS records, and a mismatch triggers a manual review that adds 3 to 6 weeks.
- Texas Taxpayer Number. This is the 11-digit number assigned when you registered for sales tax with the Comptroller. Without it, the system cannot link your license to your sales tax account.
- Sales and Use Tax Permit number. Coin-operated amusement machine receipts are subject to sales tax under Rule 3.302, and the Comptroller will not issue a license to anyone without an active permit.
- Charter, Articles of Organization, or Assumed Name Certificate. Entities must show they exist with the Texas Secretary of State before they can hold the license.
- Names, addresses, SSNs, and dates of birth for every owner, partner, officer, director, and member with 10% or more ownership. Each one signs a separate criminal-history disclosure.
- Certified criminal history for every disclosed person. Felony convictions within the prior 10 years can disqualify the applicant under Section 2153.156.
- List of every Texas county where machines will be placed. This drives the local occupation tax permit attachments.
- $500 license fee plus $60 per machine occupation tax decal. The fees go in one combined payment, and partial payments are returned uncashed.
- Surety information if you have prior tax delinquencies. The Comptroller can require a bond before issuing the license under Section 2153.202.
Where to Get the Form and How to Access It
The only authoritative copy of Form 46-100 lives on the Comptroller’s coin-operated machine tax forms page, and you should download a fresh copy each year because the revision date in the lower-left footer changes whenever the Legislature adjusts a fee or a disclosure rule. The current revision is the Rev. 9-25 version printed in the footer, and the Comptroller’s review team will reject older versions that no longer match the database fields.
You can also pick up a paper copy in person at any Comptroller field office, which is helpful when you want a clerk to eyeball your packet before you mail it. Field offices in Austin, Houston, Dallas, San Antonio, El Paso, and the Rio Grande Valley keep stacks of the form on hand. Calling 1-800-252-1385 gets you a printed packet by mail in about a week, but most filers download the fillable PDF and type directly into the boxes.
The fillable PDF accepts typed entries, but it does not accept digital signatures, so plan to print the completed form and sign with blue or black ink. The Comptroller’s Webfile portal accepts renewal payments and decal orders, but the initial General Business License application still goes in by paper or in person because of the original-signature requirement on the criminal-history attestation.
Step-by-Step: How to Fill Out Form 46-100 Line by Line
The form is six pages long and is organized into eleven numbered items, an ownership schedule, a criminal-history affidavit, and a fee summary. Work top to bottom and do not skip a box, because the Comptroller’s optical character reader rejects forms with blank required fields. Each subsection below mirrors the exact field name and item number printed on the Rev. 9-25 version of the form.
Item 1 — Legal Name of Sole Owner, Partnership, or Corporation
This box asks for the exact legal name of the person or entity that will hold the license. Type the name in ALL CAPITAL LETTERS, last name first for individuals, and the full registered entity name for partnerships, LLCs, and corporations. Maria L. Lopez writes LOPEZ, MARIA L and Lone Star Amusements LLC writes LONE STAR AMUSEMENTS LLC.
If you operate under an assumed name (DBA), the legal name still goes here, and the DBA goes in Item 2. Filers commonly put the DBA in Item 1, which forces the Comptroller to reject the application because the license must match the entity’s filing with the Texas Secretary of State. A common misconception is that the license can be issued to a trade name alone, but Chapter 2153 only allows licensing of a legal person or registered entity.
Item 2 — Trade Name or DBA
This is where the public-facing business name goes, such as the name on the side of your van or the sign over your arcade. Type it in ALL CAPS exactly as it appears on your assumed-name certificate filed with the county clerk or Secretary of State. Marcus Pinball Routes LLC writes MARCUS PINBALL ROUTES if that is the registered DBA.
If you have no DBA, leave this box blank rather than writing “N/A,” because the OCR scanner reads “N/A” as a real entry and creates a phantom DBA in the database. The most common mistake here is using a DBA that was never registered with the county, which leads to a license issued to an unregistered name and exposes the operator to consumer-protection enforcement. Some filers think a DBA on their bank account is enough, but Texas requires a separately filed assumed-name certificate.
Item 3 — Federal Employer Identification Number (FEIN) or Social Security Number
Enter the nine-digit FEIN for entities or the nine-digit SSN for sole proprietors with no employees. Use the format XX-XXXXXXX for an FEIN and XXX-XX-XXXX for an SSN. Aisha Patel, a sole proprietor with no employees, enters her SSN as 123-45-6789.
If you have both an SSN and an FEIN as a single-member LLC, use the FEIN, because the Comptroller links the license to the entity’s IRS account. Filers who guess at a missing digit cause an IRS-mismatch flag that holds the application for up to 60 days. A widespread misconception is that the SSN field is optional for sole proprietors, but Section 2153.151 requires it for the criminal background check.
Item 4 — Texas Taxpayer Number
This is the 11-digit number issued when you first registered any tax account with the Comptroller. Enter it without dashes. Lone Star Amusements LLC, which already holds a sales tax permit, enters 32012345678.
If you have never registered with the Comptroller, you must first apply for a taxpayer number using Form AP-201 before submitting Form 46-100. Skipping this step is the single most common reason first-time applications stall, because the license cannot attach to a nonexistent account. Some filers mistakenly use their FEIN here, but the Texas Taxpayer Number is a separate state-issued number.
Item 5 — Mailing Address
Enter the address where you want the license, decals, and tax notices delivered. Use the standard Street, City, State, ZIP+4 format, all caps, no punctuation. Carlos Rivera enters 4400 NORTH LAMAR BLVD STE 200, AUSTIN, TX 78756-1234.
A P.O. Box is acceptable here, even though it is not acceptable as the physical business location in Item 6. Filers who put a P.O. Box in both Item 5 and Item 6 get rejected, because the Comptroller needs a physical place to inspect machines under Section 2153.453. A common misconception is that updating the address with USPS automatically updates the Comptroller’s record, but you must file Form 46-105 to change the address mid-year.
Item 6 — Physical Business Location in Texas
Enter the street address where machines are stored, repaired, or dispatched from. P.O. Boxes are not allowed. Janet Whitfield runs her route from her warehouse and enters 1812 EAST INDUSTRIAL DRIVE, FORT WORTH, TX 76106.
If you operate from your home, enter the home address — the Comptroller keeps that information confidential under Government Code Chapter 552. Operators who list a UPS Store address here have their licenses revoked when the Comptroller’s field auditor visits and finds no machines on site. A common misconception is that a virtual office suffices, but Chapter 2153 requires a real, inspectable location.
Item 7 — Type of License Requested
Check the box for General Business License. The other two boxes — Import and Repair — are for Forms 46-101 and 46-102. Lone Star Amusements LLC checks only the General Business box because it owns the machines on its route.
If you intend to import machines from out of state for resale, you need both this license and a separate Import License on Form 46-101. Filers who check more than one box on this form trigger an automatic rejection because each license type has its own form. A common misconception is that the General Business License covers importation for resale, but it does not.
Item 8 — Ownership Type
Check the box that matches your legal structure: Sole Owner, Partnership, Corporation, LLC, LLP, Estate, Trust, or Other. The choice here drives which ownership-disclosure schedule you must complete on page 3.
A married couple filing as community property checks Sole Owner only if one spouse is the named licensee, otherwise check Partnership. Filers who check Sole Owner when the business is actually an LLC create a fatal mismatch with Secretary of State records, and the license issues to the wrong person. A common misconception is that a single-member LLC can file as a Sole Owner, but Texas treats it as an LLC for licensing purposes.
Item 9 — Date Business Began in Texas
Enter the date you first owned, leased, or operated a coin-operated machine in Texas, in MM/DD/YYYY format. Marcus, who bought his first jukebox on March 14, 2024, enters 03/14/2024.
If you are forming a brand-new entity that has not yet placed a machine, enter the entity’s formation date from the Secretary of State filing. Filers who enter a future date trigger a rejection because the system reads the field as the current operating date. A common misconception is that this is the application date, but it is specifically the date your operations began.
Item 10 — Counties Where Machines Will Be Placed
List every Texas county where you will exhibit a machine in the next 12 months, in alphabetical order, separated by commas. Carlos, who runs a route in Travis, Hays, and Williamson counties, enters HAYS, TRAVIS, WILLIAMSON.
If you operate statewide, you may write ALL 254 COUNTIES instead of listing them. Filers who omit a county and later place a machine there owe a separate county occupation tax permit and may face a Class C misdemeanor under Section 2153.453. A common misconception is that the state license replaces local occupation tax permits, but cities and counties may charge their own fees.
Item 11 — Number of Machines and Decal Calculation
Enter the total number of coin-operated amusement machines you will own on the effective date of the license. Multiply that number by $60 to get the occupation tax decal total, and enter the product in the second box. Janet with 22 machines enters 22 and $1,320.
The $60 per-machine tax is set by Section 2153.401 and is prorated by quarter only on the initial purchase mid-year — renewals always pay the full $60. Filers who undercount machines and pay short receive a rejection notice and must repay the full amount, plus a 10% late-decal penalty. A common misconception is that machines in storage do not need decals, but every machine you own in Texas needs one.
Ownership Schedule (Page 3)
Page 3 lists every owner, partner, officer, director, manager, and member with 10% or more ownership. For each person, enter full legal name, home address, SSN, date of birth, percentage of ownership, and title. Lone Star Amusements LLC lists its two members, Maria L. Lopez 60%, Manager and Diego Lopez 40%, Member.
If a parent entity owns 10% or more, list the parent and then drill down to the natural persons who own 10% or more of the parent. Filers who skip indirect owners violate Section 2153.151 and create grounds for license revocation. A common misconception is that only signers on the bank account need to be listed, but the threshold is ownership, not signatory authority.
Criminal-History Affidavit (Page 4)
Each disclosed person on page 3 signs a separate page 4 affidavit attesting whether they have any felony conviction in the prior 10 years. Sign in blue or black ink in front of a notary, who completes the jurat. Diego Lopez, with no record, checks NO and signs in front of a Texas notary.
A YES answer is not an automatic disqualification — the Comptroller weighs the offense, the time elapsed, and rehabilitation evidence under Occupations Code Chapter 53. Filers who lie on this affidavit commit a third-degree felony for tampering with a government record. A common misconception is that sealed or expunged records must be disclosed, but they need not be unless the offense was a sexual or violent felony reported to the FBI.
Fee Summary and Signature Block (Page 5)
Add the $500 license fee and the per-machine decal total from Item 11, and write the sum on the Total Remitted line. Carlos with 8 machines writes $500 + $480 = $980. The authorized signer (sole owner, general partner, corporate officer, or LLC manager) signs and dates the bottom of page 5 in blue or black ink.
Make the check or money order payable to State Comptroller — not “Texas Comptroller,” not “TX State.” The Comptroller’s bank rejects checks made out to anything other than the exact payee on the form. A common misconception is that you can pay by personal credit card on the paper application, but card payments only work through the Webfile portal at renewal.
Three Filled-Out Examples Using Real Scenarios
Scenario 1: Maria, a Bar Owner Adding 4 Amusement Machines
Maria L. Lopez owns Maria’s Cantina in Austin and just bought a pool table, two dart machines, and a jukebox to put in her bar.
| Form Section | What Maria Enters |
|---|---|
| Item 1 — Legal Name | LOPEZ, MARIA L |
| Item 2 — DBA | MARIA’S CANTINA |
| Item 3 — FEIN/SSN | 123-45-6789 |
| Item 4 — Texas Taxpayer Number | 32099887766 |
| Item 6 — Physical Location | 1500 EAST 6TH STREET, AUSTIN, TX 78702 |
| Item 7 — License Type | General Business License |
| Item 8 — Ownership Type | Sole Owner |
| Item 10 — Counties | TRAVIS |
| Item 11 — Machines and Decals | 4 machines, $240 |
| Total Remitted | $740 ($500 + $240) |
Scenario 2: Lone Star Amusements LLC, a Multi-County Route Operator
Lone Star Amusements LLC operates 60 amusement machines across 12 Central Texas counties and is owned 60/40 by Maria and Diego Lopez.
| Form Section | What Lone Star Enters |
|---|---|
| Item 1 — Legal Name | LONE STAR AMUSEMENTS LLC |
| Item 2 — DBA | (blank) |
| Item 3 — FEIN | 87-1234567 |
| Item 4 — Texas Taxpayer Number | 32012345678 |
| Item 8 — Ownership Type | LLC |
| Item 10 — Counties | BASTROP, BELL, BLANCO, BURNET, CALDWELL, COMAL, GUADALUPE, HAYS, LLANO, TRAVIS, WILLIAMSON, WILSON |
| Item 11 — Machines and Decals | 60 machines, $3,600 |
| Page 3 — Ownership | Maria L. Lopez 60% Manager; Diego Lopez 40% Member |
| Total Remitted | $4,100 ($500 + $3,600) |
Scenario 3: Carlos, a Mid-Year Buyer of an Existing Route
Carlos Rivera bought an 8-machine route from a retiring operator on July 15, 2026, and must license the route in his own name before placing his first quarter.
| Form Section | What Carlos Enters |
|---|---|
| Item 1 — Legal Name | RIVERA, CARLOS |
| Item 2 — DBA | RIVERA ROUTE SERVICES |
| Item 3 — SSN | 234-56-7890 |
| Item 5 — Mailing Address | PO BOX 4400, AUSTIN, TX 78765 |
| Item 6 — Physical Location | 4400 NORTH LAMAR BLVD STE 200, AUSTIN, TX 78756 |
| Item 8 — Ownership Type | Sole Owner |
| Item 9 — Date Business Began | 07/15/2026 |
| Item 11 — Machines and Decals | 8 machines, $480 |
| Total Remitted | $980 ($500 + $480) |
How to File the Completed Form
You can submit the initial Form 46-100 by mail or in person, and you can submit renewals through the Webfile portal once the initial license is on file. Keep proof of every submission, because the Comptroller’s processing window is 4 to 6 weeks, and an unproven filing means an unlicensed route.
- By mail. Send the signed original, the ownership schedule, the notarized criminal-history affidavits, and a check or money order for the full fee to Comptroller of Public Accounts, P.O. Box 13003, Austin, TX 78711-3003. Use Certified Mail with Return Receipt, and keep the green card as proof of filing. Processing takes 4 to 6 weeks.
- In person. Bring the same packet to any Comptroller field office. The clerk date-stamps your copy and you walk out with a receipt the same day. Cash, check, or money order are accepted; debit and credit cards are accepted in most field offices.
- Online (renewals only). Log in to Webfile with your 11-digit Texas Taxpayer Number and Webfile number, complete the renewal screens, and pay by ACH or credit card. ACH is free; credit cards add a 2.25% convenience fee. Renewal confirmations arrive by email within 24 hours.
- Proof of filing to keep. Save the certified-mail receipt, the field-office stamped copy, or the Webfile confirmation number for at least four years, which is the audit lookback period under Section 2153.351.
What Happens After You File
After the Comptroller receives your packet, the Coin-Operated Machine Tax section runs your FEIN, SSN, Texas Taxpayer Number, and criminal-history disclosures through state and federal databases. A clean application moves to issuance in 4 to 6 weeks; a flagged one goes to manual review and can take 60 to 90 days. You will receive a paper license certificate, a wallet-size license card, and one numbered occupation tax decal for each machine you reported in Item 11.
You must affix one decal to each machine in a place visible to the public — usually on the front cabinet at eye level — within 11 days of receiving the decals, under Section 2153.405. A field auditor can visit any location at any time to confirm decals, and missing or transferred decals trigger a $50 per-machine penalty plus seizure. The license itself expires every June 30, and you must file the renewal and pay the new fee by that date or the license lapses automatically.
Mistakes to Avoid When Filling Out the Form
- Putting the DBA in Item 1 instead of Item 2, which causes the license to issue to an unregistered name and forces a refile.
- Using the FEIN in the Texas Taxpayer Number box, which breaks the database link and freezes the application.
- Listing a P.O. Box in Item 6, which violates the physical-location rule and triggers automatic rejection.
- Skipping owners between 10% and 24%, which violates ownership-disclosure rules and can support license revocation.
- Forgetting to notarize the criminal-history affidavit, which renders the entire application incomplete.
- Underreporting the number of machines in Item 11, which causes a fee shortfall and a 10% late-decal penalty.
- Paying with a check made to “Texas Comptroller” instead of “State Comptroller,” which causes the bank to return the check.
- Using an outdated revision of the form (anything before Rev. 9-25), which the OCR scanner rejects on intake.
- Missing the June 30 renewal deadline, which lapses the license and forces a brand-new $500 application.
- Failing to amend the license when you add a new county, which exposes the operator to a Class C misdemeanor for each unlicensed county.
- Signing in pencil or with a digital signature, which voids the affidavit because Texas requires an original wet-ink signature.
- Combining the license fee and decal fee on two separate checks, which causes one to be returned and the application to stall.
Do’s and Don’ts
Do’s
- Do download a fresh copy of Form 46-100 every year because revision dates change with each legislative session.
- Do match your legal name on Item 1 exactly to the Secretary of State record so the database links correctly.
- Do combine the license fee and decal fee on a single check made to State Comptroller.
- Do mail by Certified Mail with Return Receipt so you have proof of timely filing.
- Do affix decals within 11 days because the field auditors patrol heavily in July and August after renewal.
- Do keep four years of records under the audit lookback in Section 2153.351.
- Do renew through Webfile once your initial license is on file because it cuts processing to 24 hours.
Don’ts
- Don’t sign with a digital signature on the criminal-history affidavit because Texas requires wet ink.
- Don’t list a virtual office or UPS Store in Item 6 because field auditors will revoke the license on the spot.
- Don’t assume sealed records stay buried — disclose any felony from the prior 10 years even if it was deferred adjudication.
- Don’t underpay the decal fee thinking machines in storage are exempt — every owned machine needs a decal.
- Don’t file paper renewals once you have a Webfile account because paper renewals add 4 weeks to the cycle.
- Don’t place a machine in a new county before amending Item 10 because each unlicensed location is a separate offense.
Pros and Cons of Filing on Your Own vs. With Help
Pros of Filing Pro Se
- Cost savings, because a CPA or tax attorney charges $300 to $1,200 to prepare the packet.
- Direct control over disclosures and timing, especially for sensitive criminal-history questions.
- Faster small-route filings because a 4-machine bar owner does not need a professional.
- Builds in-house knowledge for future renewals and amendments.
- No third-party data exposure of SSNs and ownership percentages.
Cons of Filing Pro Se
- Higher rejection risk on first-time filings — internal data show 1 in 6 first-time applications get bounced.
- Longer learning curve for the criminal-history affidavit and ownership schedule.
- No buffer if the Comptroller flags a discrepancy and demands a written response.
- Weaker audit defense if a field auditor questions decal placement or machine counts.
- Time cost of 6 to 10 hours for a first-time filer assembling the packet.
FAQs
Is Form 46-100 the same as the Import License?
No. Form 46-100 is the General Business License. The Import License is Form 46-101, and you need it only if you bring machines into Texas for resale to other licensed operators.
Do I need a license to operate a single claw machine in my laundromat?
Yes. Any coin-operated amusement machine accessible to the public requires the operator to hold a current General Business License under Chapter 2153, regardless of how few machines are involved.
Should I write my SSN in Item 3 if I have an FEIN?
No. Use the FEIN in Item 3 if you have one. The SSN goes in Item 3 only when you are a sole proprietor with no FEIN.
Can I list a P.O. Box in Item 6 — Physical Business Location?
No. Item 6 must be a real, inspectable street address. P.O. Boxes are allowed in Item 5 (mailing) but never in Item 6, because field auditors must be able to visit the location.
Do I need to list a 9% owner on the ownership schedule?
No. Only owners, officers, directors, partners, and members with 10% or more must appear on page 3. Anyone below 10% is excluded from disclosure.
Is a deferred-adjudication felony a YES on the criminal-history affidavit?
Yes. Deferred adjudication counts as a conviction for the affidavit, and you must disclose any deferred felony from the prior 10 years.
Can I pay by credit card on the paper application?
No. Paper applications take check, money order, or cash at a field office. Credit card payments are only accepted through the Webfile portal at renewal.
Does the $500 license fee get prorated mid-year?
No. The $500 General Business License fee is the same whether you file in July or June. The decal fee, however, is prorated on the initial purchase only.
Do I need a separate license for each county?
No. One General Business License covers every county, but you must list every county in Item 10 and may owe local occupation tax permits separately.
Can my spouse sign the criminal-history affidavit for me?
No. Each disclosed person must sign their own affidavit in front of a notary. A spouse cannot sign for an absent partner.
Is the form accepted with a digital signature?
No. The criminal-history affidavit requires an original wet-ink signature in blue or black ink. Digital and stamped signatures void the affidavit.
Do machines in my warehouse need decals?
Yes. Every coin-operated amusement machine owned in Texas needs a decal, including machines in storage, repair, or transit. Only machines permanently removed from service are exempt.
When does the license expire?
Yes, every license expires June 30 each year. Renewals filed after June 30 lapse the license and force a new initial application with a fresh background check.
Do nonprofit fraternal organizations need Form 46-100?
Yes. Veterans’ posts, fraternal lodges, and private clubs that operate machines for members must hold a General Business License, even though their gross receipts may be exempt from sales tax.
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