Coin-operated Amusement Tax
Forms and Other Information
Taxes at a Glance
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.
Due Dates:
Annual license tax - July 1
Individual machine tax - before machine is put into service and annually thereafter on July 1
Tax Rates:
Level one license - persons owning 50 or fewer machines will pay a master license tax of $500.
Level two license - persons owning more than 50 machines, but less than 200 will pay a master license tax of $1,000.
Level three license - persons owning more than 200 machines will pay a master license tax $2,000.
Individual machine tax - $10
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