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Coin-operated Amusement Tax

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This tax is levied on "bona fide coin-operated amusement machines," which are any coin- or token-operated game, machine, or device which, as a result of depositing a coin, token, or other object, automatically or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment without vending any merchandise. The tax is levied on all coin-operated amusement machines put into use or play by the general public.

In addition to the license tax, there is an additional tax per bona fide coin-operated amusement machine owned.