§ 44-86. Sealing machine for nonpayment; hearings.

After January 1 of each year, the director or any officer of the police department shall seal, in a manner that will prevent further operation, any coin-operated machine upon which the tax required by this division has not been paid or upon which the decal is not properly displayed. The owner of any machine subject to this division shall be required to pay a fee equal to the maximum amount permitted under § 2153.453 of the Texas Occupations Code for the release of any machine sealed as provided herein for nonpayment of the tax or for failure to properly display the decal evidencing the payment of the tax. The current fee amount shall be stated for this provision in the city fee schedule. Upon proof of payment of the occupation tax provided for in this division, the penalty provided for in section 44-85 of this Code, and the release fee, the director will remove the seal.

Any owner desiring to contest the tax, fee, or penalty owed to the city to secure the release of a sealed machine may request a hearing before a hearing officer designated by the director in accordance with the following procedures:

(1)

A request for hearing must be in writing and delivered to the director within ten days of the sealing of the machine. The owner waives the right to hearing if the request is not timely received by the director.

(2)

The only issue before the hearing officer shall be whether or not a decal evidencing payment of the occupation tax was purchased and properly displayed for the particular machine(s) made the subject of the appeal.

(3)

If the hearing officer determines that a decal was not purchased or properly displayed, the machine shall remain sealed until any tax, fee, or penalty owed to the city has been paid or until the decal issued for a particular machine is properly displayed on that machine.

(4)

The decision of the hearing officer shall be final.

(Code 1968, § 44-76; Ord. No. 75-1800, § 1, 10-7-75; Ord. No. 08-188, § 1, 3-5-08; Ord. No. 09-867, § 4, 9-23-09; Ord. No. 2011-1168, § 13, 12-14-2011)