HB445 Alabama 2016 Session

Under existing law, each person, firm, corporation, association, or copartnership operating an amusement or entertainment machine business where the machine is operated by the use of coin, cash, token, or credit card is required to pay an annual privilege license tax based on the total sales of each machine

This bill would levy an annual license fee on the privilege of owning and operating a bona fide coin, cash, token, or credit card amusement or entertainment machine for commercial use by the public, regardless of the total sales derived from such machines, with the exception of a single business location with 50 machines or more

This bill would provide for the collection of the fee

This bill would provide for a civil penalty for a violation

Relating to amusement or entertainment machines; to levy an annual license fee on the privilege of owning a bona fide coin, cash, token, or credit card amusement or entertainment machine for commercial use by the public, regardless of the total sales derived from the machines; to provide for the collection of the license tax; and to provide a civil penalty for a violation.