gambling at a slot machine is an example of which

License Fee Due- For the calendar year 2011, the annual master license fee is due no later than January 31st of the calendar year of the license.All simulated slot machines are exempt from payment of annual amusement device license fees. All other amusement devices shall continue to be subject to the Admissions and Amusement tax, and all associated requirements of the tax.Įffective January 1, 2011, all owners of more than five simulated slot machines must apply for an annual master's license. Admissions and Amusement Tax ExemptionĮffective January 1, 2011, all simulated slot machines are exempt from Admissions and Amusement tax. A simulated slot machine is defined as any amusement device equipped with a knock-off device that enables an owner or custodian of the device to remove free plays or other game credits accumulated by a winning player. DefinitionsĪn amusement device is any electronic or mechanical device that is designed to provide amusement or entertainment and for which a fee is charged to operate or use. Effective January 1, 2011, simulated slot machines will be subject to a Registration Tax. Adopted by authority of Article 15, Section 2-17 of Baltimore City Code as last amended by Ordinance 10-356 on August 10, 2010.

Gambling at a slot machine is an example of which