Sponsored by


per machine up to $16,000 for 17 or more (plus $200 per game over 16) and a quarterly licence fee of a minimum $12.50 for one game up to $750 for 8-10 games. For more than 10 games this starts at $125 per game (1-16 games) and up to $20,300 for 36 plus games (with a $25 per game fee over 35).


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A monthly graduated tax rate called Gross Gaming Tax (on gross revenues) starts at 3.5 per cent on the first $50,000 monthly revenues up to 4.5 per cent for revenues between $50,000 and $134,000 and 6.75 per cent (maximum) on revenues exceeding $134,000.


u


Additional fees can be imposed by counties or municipalities adding around one per cent.


u


Live Entertainment Tax is nine per cent for all admission charges (with seating for 200 plus)


Restricted gaming licences u


Gaming devices (slots) must pay an annual excise tax of $250 per machine plus $80 annual licence fee. Plus there are quarterly fees of $81 per slot between one and five. Tis goes up to $1,815 for 15 slots.


u


Live Entertainment Tax is nine per cent for admission charges.


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