Coin-Operated Device Tax

If you manufacture, distribute or own coin-operated devices or machines, you must pay coin-operated device tax.

If you own coin-operated machines, you must obtain an owner/operator's license. The owner/operator's license fee is equivalent to the highest fee for any machines owned or operated in your business. Only one owner/operator's license is required no matter how many machines may be owned or operated. The owner/operator's license is renewable on June 1 and expires May 31 two years later. The owner/operator's license tax is $50 for Type 1 machines; $200 for Type 2 machines; $2,000 for Type 3 machines; and $50 for billiard and other tables.

The license on each machine is renewable on June 1 and expires May 31 two years later. The tax rates are:

Type 1 (Juke boxes, kiddy rides): $50

Type 2 (Video games without free play feature; crane machines; pinball games with free play feature, non-payout pin table type) : $200

Type 3 (in-line pin games of non-payout type with free play feature): $4,000

Billiard, pocket billiard, foosball table, bowling tables or skeeball tables operated for profit : $50

(NOTE: These machines are not required to be coin-operated in order to be subject to the tax.)

A seasonal license valid from April 1 to September 30 is available at one-fourth the biennial license tax. This license is nonrefundable.

Counties and municipalities may also levy a license tax on coin-operated devices.