HB445 Alabama 2016 Session

Summary

Primary Sponsor

David Faulkner Representative

Republican

Session

Regular Session 2016

Title

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

Description

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.

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Subjects

Coin-Operated Amusement Games