Jefferson County
Jefferson County Tax Assessor-Collector
In short
Jefferson County Tax Assessor-Collector issues 2 permits we publish for Jefferson County, last verified 2026-10-26. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Jefferson County Alcoholic Beverage Permit Tax (county fee on TABC permits and licenses)only if it applies to you | Jefferson County Tax Assessor-Collector | No amount is published on the Tax Office's Business Related page; the page states that the fees "will vary depending on the type of license or permit". Alcoholic Beverage Code §§11.38(a) and 61.36(a) cap a county fee at one-half of the state fee as of August 31, 2021. The Tax Office mails a statement for the amount due. | Follows the TABC permit or license; billed when TABC issues or renews it | 2026-10-26 |
| Occupation Tax Permit for Coin-Operated Machines (Jefferson County)only if it applies to you | Jefferson County Tax Assessor-Collector | $15 per machine per calendar year, county occupation tax only; prorated by purchase date to $11.25 (April 1 thru June 30), $7.50 (July 1 thru September 30) and $3.75 (October 1 thru December 31); a machine locked for non-compliance needs the $15.00 permit plus a $5.00 unlock fee | Calendar year; "Permits expire Dec. 31 of each calendar year" | 2026-10-26 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Jefferson County Alcoholic Beverage Permit Tax (county fee on TABC permits and licenses)
A business in Jefferson County that holds a Texas Alcoholic Beverage Commission permit or license pays a county fee to the Tax Assessor-Collector in addition to the state fee. The Tax Office's Business Related page states: "The Jefferson County Tax Office collects fees for alcohol and beverage license and permits. The fees for these are set by the State of Texas and will vary depending on the type of license or permit. ... TABC will notify the Jefferson County Tax office of newly issued license or permits and of renewals. Our office will then mail a statement for the Jefferson County Alcoholic Beverage Permit Tax." Alcoholic Beverage Code §11.38(a) allows a commissioners court to levy and collect a fee for each permit issued for premises in the county, and §61.36(a) does the same for licenses; each caps the fee at one-half of the statutory state fee as of August 31, 2021. Under §11.38(b), a permit can be canceled or suspended if the fee is not paid within 180 days after it was levied. No amount is published on the Tax Office page; contact the Jefferson County Tax Office, 1149 Pearl Street, Beaumont, (409) 835-8516, for the amount that applies to a specific permit.
Occupation Tax Permit for Coin-Operated Machines (Jefferson County)
A restaurant, coffee shop or store in Jefferson County that exhibits a music, skill or pleasure coin-operated machine, such as a jukebox, pool table or video game, needs a county occupation tax permit for each machine every year. The Tax Office information sheet (REV.10/2019) states: "All public establishments having coin-operated machines must obtain an occupation tax permit for each machine from the Jefferson County Tax Office every year. Permits expire Dec. 31 of each calendar year." An amusement machine designed exclusively for children is outside the definition, and stamp vending and service machines are exempt, as are food, confection, beverage, merchandise and cigarette vending machines and gas meters if they are subject to an occupation or gross receipt tax. As published on the information sheet and the application (Rev.10-11-2023), the permit costs $15.00 if purchased by March 31, $11.25 from April 1 thru June 30, $7.50 from July 1 thru September 30 and $3.75 from October 1 thru December 31. A machine found without a permit is locked by the Tax Office or a peace officer until a $15.00 permit is bought and a $5.00 unlock fee is paid. The permit must be attached to the machine in clear view of the public. Occupations Code §2153.401 sets the state tax at $60 a year and §2153.451 caps a county tax at one-fourth of that, which is $15. Apply at the Beaumont Tax Office, 1149 Pearl Street, or by mail to P.O. Box 2112, Beaumont, TX 77704-2112.
Contact
- Jurisdiction
- Jefferson County
- Phone
- (409) 835-8516
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Application for Occupation Tax Permit, Coin-Operated Machines (OTP APP, Rev.10-11-2023)Jefferson County, Texas, Tax Assessor-Collector · primary source · retrieved 2026-10-26
- Business Related - Jefferson County Tax OfficeJefferson County, Texas, Tax Assessor-Collector · primary source · retrieved 2026-10-26
- Jefferson County Texas Occupation Tax Permit for Coin Operated Machines (OTP INFO, REV.10/2019)Jefferson County, Texas, Tax Assessor-Collector · primary source · retrieved 2026-10-26
- Texas Alcoholic Beverage Code Chapter 11 (§11.38, local fee on state liquor permits, capped at one-half the fee schedule in effect August 31, 2021)Texas Legislature · primary source · retrieved 2026-09-28
- Texas Alcoholic Beverage Code Chapter 61 (section 61.36, county fees)Texas Legislature · primary source · retrieved 2026-09-29
- Texas Occupations Code Chapter 2153 (Coin-Operated Machines; sections 2153.401 and 2153.451)Texas Legislature Online · primary source · retrieved 2026-10-19
Other offices serving Jefferson County
The full permit list for this jurisdiction
Industry permit lists that include this agency
Texas jurisdictions
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