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11.0602 Machine and device tax imposed.

Cite as [A.S.C.A. 11.0602]

An annual tax is imposed for the licensing of coin operated devices as follows:

(a) on each video amusement game, including pinball machines, fifteen dollars($15.00);

(b) on each coin-activated photograph, phonograph or other music producing machine, twenty-five dollars($25.00);

(c) on each coin-activated vending machine that dispenses merchandise, food items, cigarettes or other items intended for personal use, but not including postage stamps, ten dollars($10.00);

(d) on each coin-activated riding machine designed for use by children, fifteen dollars($15.00);

History: 1988, PL 20-84; amd 1991, PL 22-19; 1995, PL 24-3.