1998 Legislation
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HOUSE BILL NO. 648 – Amusement devices, permit fee, incr


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Daily Data Tracking History

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

Bill Text


 ||||              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

 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
41        fees.
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
 3        ($25,000).
 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-
15    sion.

Statement of Purpose / Fiscal Impact


                          STATEMENT OF PURPOSE
                                RS 07815
    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 / 
                               FISCAL NOTE
    This legislation will generate an additional $355,000 to 
    the General Fund.
    CONTACT: Representative Frank Bruneel
    Phone: 332-1245
     H 648