CH. 36
CERTAIN OTHER EXCISE TAXES
531
Subchapter B—Occupational Tax on Coin-Operated Devices Sec. 4461. Imposition of tax. Sec. 4462. Definition of coin-operated amusement or gaming device. Sec. 4463. Administrative provisions. SEC. 4461. IMPOSITION OF TAX.
There shall be imposed a special tax to be paid by every person who maintains for use or permits the use of, on any place or premises occupied by him, a coin-operated amusement or gaming device at the following rates: (1) $10 a year, in the case of a device defined in paragraph (1) of section 4462(a); (2) $250 a year, in the case of a device defined in paragraph (2) of section 4462(a); and (3) $10 or $250 a year, as the case may be, for each additional device so maintained or the use of which is so permitted. If one such device is replaced by another, such other device shall not be considered an additional device. SEC. 4462. DEFINITION OF COIN-OPERATED AMUSEMENT OR GAMING DEVICE.
(a) IN GENERAL.—As used in sections 4461 to 4463, inclusive, the term coin-operated amusement or gaming device" means— (1) any amusement or music machine operated by means of the insertion of a coin, token, or similar object, and (2) so-called "slot" machines which operate by means of insertion of a coin, token, or similar object and which, by application of the element of chance, may deliver, or entitle the person playing or operating the machine to receive cash, premiums, merchandise, or tokens. (b) EXCLUSION.—The term "coin-operated amusement or gaming device" does not include bona fide vending machines in which are not incorporated gaming or amusement features. (c) 1-CENT VENDING M A C H I N E. — For purposes of sections 4461 to
4463, inclusive, a vending machine operated by means of the insertion of a 1-cent coin, which, when it dispenses a prize, never dispenses a prize of a retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens, shall be classified under paragraph (1) and not under paragraph (2) of subsection (a). SEC. 4463. ADMINISTRATIVE PROVISIONS. (a) TRADE OR BUSINESS.—An operator of a place or premises who
maintains for use or permits the use of any coin-operated device shall be considered, for purposes of chapter 40, to be engaged in a trade or business in respect of each such device. (b) CROSS R E F E R E N C E. — For penalties and other administrative provisions applicable to this subchapter, see chapter 40 and subtitle F. § 4463(b)
�
