HB436 Alabama 2017 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 amusement or entertainment machine for commercial use by the public, with the exception of a single business location with 50 machines or more, and an additional annual fee for each machine.

This bill would provide for the collection of the fees.

This bill would provide for civil penalties for violations.

This bill would provide that it may not be construed to make legal an otherwise illegal device or to authorize or permit gambling on any device whatsoever.

Relating to amusement or entertainment machines; to levy an annual license fee on the privilege of owning a bona fide amusement or entertainment machine for commercial use by the public, regardless of the total sales derived from the machines and an annual fee for each machine; to provide for the collection of the fees; to provide a civil penalty for a violation; and to provide that this bill may not be construed to make legal an otherwise illegal device or to authorize or permit gambling on any device whatsoever.