10-58 AMUSEMENT DEVICE TAX
AMUSEMENT DEVICE TAX
Imposition of tax--Rate.
Registration of devices.
Older devices subject to regulation--Exempt from registration fee.
Mechanical or electronic amusement devices used exclusively at government
sponsored fairs to comply with chapter--Registration fee--Validity of special fair
Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
Collection and administration.
Disposition of tax and fee proceeds.
Display of registration--Effect of failure.
Device without registration displayed as contraband--Confiscation.
Judicial order for destruction or sale of confiscated devices--Disposition of sale
Collection and enforcement.
Classification of violations.
Exemption for video lottery machines--Gross receipts specifically exempted.
Exemption of gaming proceeds.
Exemption of cigarette sales through vending machines.
Promulgation of rules.