HB595 Alabama 2015 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2015

Title

Coin operated amusement machines, taxation, annual license tax, penalties, Coin-operated Amusement Machine Tax Act

Summary

HB595 would create a state-managed annual license system with fees, licenses, and penalties for owning and operating bona fide coin-operated amusement machines used commercially.

What This Bill Does

It requires machine owners to obtain a master license and pay annual fees based on the number of machines, and it requires location owners to obtain a location license and pay a per-machine annual fee. It also mandates display of licenses and stickers on each machine, sets renewal rules and a six-month license option, and establishes civil penalties and possible confiscation for noncompliance. The act prohibits local governments from imposing additional taxes on these machines and directs penalties and proceeds to the State General Fund, with administration by the Alabama Department of Revenue and a start date around January 1, 2016.

Who It Affects

• Machine owners/licensees: must obtain a master license (level-based), pay annual fees, display a master license sticker on each machine, and renew annually.
• Location owners/operators: must obtain a location license, pay $15 per machine annually, display license information at the location, ensure each machine has the required sticker, and comply with renewal timelines and penalties.

Key Provisions

• Creates the Amusement-Entertainment Machine Tax Act, establishing an exclusive state license fee system and prohibiting local taxes on these machines; revenues go to the State General Fund; administered by the Department of Revenue.
• Defines bona fide coin-operated amusement machines (includes many types such as pinball, video games, cranes, jukeboxes, etc.) and music machines; lists several exclusions like vending machines, coin-operated meters, payphones, and other non-gaming devices.
• Establishes Master License categories (Level 1–4) with specific fee schedules based on the number of machines owned; allows six-month licenses for partial-year coverage; licenses are nontransferable and require renewal by June 1.
• Implements Location License requirements: $15 per machine per year; certificate and stickers display; machine and location compliance enforced; potential fines and penalties for noncompliance; confiscation possible after notice and cure periods.
• Imposes civil penalties for noncompliance (ranging from $50 to $100 per machine, depending on the violation) and allows for confiscation of noncompliant machines after a cure period; penalties go to the State General Fund; provides an appeal process.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Coin-Operated Amusement Games