Coin-Operated Amusement Tax
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.