Print Friendly HOUSE BILL NO. 648 – Amusement devices, permit fee, incr
HOUSE BILL NO. 648
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H0648...............................................by REVENUE AND TAXATION
AMUSEMENT DEVICES - Amends existing law to increase the annual permit fee
on amusement devices from $35.00 to $65.00.
02/09 House intro - 1st rdg - to printing
02/10 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fourth Legislature Second Regular Session - 1998
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 648
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SALES TAX ON AMUSEMENT DEVICES; AMENDING SECTION 63-3623B, IDAHO
3 CODE, TO INCREASE THE ANNUAL PERMIT FEE ON AMUSEMENT DEVICES FROM THIRTY-
4 FIVE DOLLARS TO SIXTY-FIVE DOLLARS.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-3623B, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-3623B. AMUSEMENT DEVICES. (a) For purposes of this section the term
9 "amusement device" shall mean all coin, currency, or token operated machines
10 and devices which are used for amusement including, but not limited to, game
11 machines, pool tables, juke boxes, electronic games and similar devices.
12 (b) In lieu of the imposition of sales tax upon the use of the amusement
13 device, the owner or lessee or person having the right to impose a charge for
14 use of the amusement device must pay an annual permit fee of thirty
15 sixty -five dollars ($ 3 6 5.00) for
16 each such device.
17 (c) Upon payment of the permit fees, the state tax commission shall issue
18 the permit(s) to the owner or lessee or person having the right to impose a
19 charge for use of the amusement device. Such permit fee may be increased in a
20 proportionate amount by the commission if the state sales tax rate increases.
21 (d) All applications for a permit renewal must be made to the state tax
22 commission on or before July 1 of each year. Such application shall contain
23 the same information required on an application to secure a seller's permit
24 under this chapter and shall be accompanied by the annual permit fee due for
25 each device.
26 (e) The state tax commission shall adopt a uniform system of providing,
27 affixing and displaying official decals, labels or other official indicia evi-
28 dencing that the owner, lessee, or person having the right to impose a charge
29 for the use of the amusement device has paid the annual permit fee for such
30 amusement device. No person subject to a permit fee under this chapter may
31 impose a charge or collect any consideration for use of such amusement device
32 unless such official decal, label, or other official indicia, as required
33 herein, is affixed to such amusement device.
34 (f) In addition to the penalties set forth above and in section 63-3634,
35 Idaho Code, the state tax commission may assess the following penalties:
36 (1) If any owner, lessee, or person having the right to impose a charge
37 for the use of any coin, currency or token operated amusement device in
38 this state shall violate any provision of this section or any rule promul-
39 gated under this section, the commission may assess penalties, of fifty
40 dollars ($50.00) for each device for failure to pay timely permit sticker
42 (2) A person who knowingly secures or attempts to secure an amusement
43 device permit sticker under this section by fraud, misrepresentation, or
1 subterfuge or uses any permit issued under this section in a fraudulent
2 manner shall be subject to a penalty of up to twenty-five thousand dollars
4 (g) The state tax commission shall impose the penalties provided in this
5 section by a notice of deficiency determination in the manner provided in sec-
6 tion 63-3629, Idaho Code, which shall be subject to review as provided in sec-
7 tion 63-3631, Idaho Code.
8 (h) The commission may revoke all permits of any person who operates any
9 amusement device without complying with the provisions of this section. Notice
10 of revocation shall be given in the manner provided for deficiencies in taxes
11 in section 63-3629, Idaho Code, which shall be subject to review as provided
12 in section 63-3631, Idaho Code.
13 (i) Permits issued under this section are transferable to another person
14 only after written notice of the transfer is given to the state tax commis-
STATEMENT OF PURPOSE
The purpose of this legislation is to increase the state
amusement device annual permit fee from $35.00 to $65.00. This
will bring the permit fees to a level more closely aligned with the
sales tax revenue previously paid by amusement device owners /
This legislation will generate an additional $355,000 to
the General Fund.
CONTACT: Representative Frank Bruneel
STATEMENT OF PURPOSE/ FISCAL NOTE