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Coin-Operated Amusement Tax

Overview

If you own bona fide coin-operated amusement machines that are available for use by the general public, then you are subject to the coin-operated amusement machine tax.  A bona fide coin-operated amusement machine is any type of machine or device that will automatically provide music or some other type of entertainment when a coin, token, or some other object, such as a credit card, is deposited into the machine.  Bona fide coin-operated amusement machines do not vend any merchandise. 

There are two different taxes levied on the ownership of these machines:  an annual license tax and a per machine tax.