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CHAPTER 10-58

AMUSEMENT DEVICE TAX

10-58-1      Imposition of tax--Rate.
10-58-2      Registration of devices.
10-58-2.1      Older devices subject to regulation--Exempt from registration fee.
10-58-2.2      Mechanical or electronic amusement devices used exclusively at government sponsored fairs to comply with chapter--Registration fee--Validity of special fair registration.
10-58-3      Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
10-58-4      Collection and administration.
10-58-5      Disposition of tax and fee proceeds.
10-58-6      Display of registration--Effect of failure.
10-58-7      Device without registration displayed as contraband--Confiscation.
10-58-8      Judicial order for destruction or sale of confiscated devices--Disposition of sale proceeds.
10-58-9      Collection and enforcement.
10-58-10      Classification of violations.
10-58-11      Exemption for video lottery machines--Gross receipts specifically exempted.
10-58-12      Exemption of gaming proceeds.
10-58-12.1      Exemption of cigarette sales through vending machines.
10-58-13      Promulgation of rules.


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