(a) For the privilege of owning a bona fide coin-operated amusement machine offered for commercial use and for play by the public, there is additionally levied a machine tax of ten dollars ($10.00) for each bona fide coin-operated amusement machine. The owner shall pay the machine tax to the commissioner prior to making a machine available for commercial use and for play by the public. If, after payment of the master license tax and machine taxes, an owner obtains additional bona fide coin-operated amusement machines, the owner shall pay to the commissioner a ten-dollar machine tax for each machine, prior to making a machine available for commercial use and for play by the public. No refund or credit of a machine tax levied in this section shall be made.

Terms Used In Tennessee Code 67-4-2205

  • Bona fide coin-operated amusement machine: means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. See Tennessee Code 67-4-2203
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2203
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Machine tax: means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay. See Tennessee Code 67-4-2203
  • Master license: means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally. See Tennessee Code 67-4-2203
  • Owner: means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. See Tennessee Code 67-4-2203
  • Sticker: means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax. See Tennessee Code 67-4-2203
(b) The commissioner shall issue a sticker to evidence the payment of the machine tax. The owner shall securely affix a sticker to each machine available for commercial use and for play by the public. Owners may transfer stickers from one (1) machine to another and from location to location so long as all machines in commercial use available for play by the public have a sticker and the owner uses the stickers only for machines that the owner owns.
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