Changes to Existing Law

SB39 — repeal the registration requirements for certain amusement devices.

13 sections modified+67-344

View:

§ 10-58-1

Amended

+17

Section 10-58-1 — AMENDED

. 10-58-1. Imposition of tax--Rate. There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45.

§ 10-58-10

Amended

+6-5

Section 10-58-10 — AMENDED

. 10-58-10. Classification of violations. Failure to comply with the ~~licensing, registration or~~ tax payment requirements of this chapter ~~shall constitute~~ constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence.

§ 10-58-11

Amended

-2

Section 10-58-11 — AMENDED

. 10-58-11. Exemption for video lottery machines--Gross receipts specifically exempted. Video lottery machines licensed pursuant to § 42-7A-41 are exempt from the ~~registration and~~ tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to § 42-7A-41 and operated as part of a lottery operated by this state.

§ 10-58-13

Amended

+1-9

Section 10-58-13 — AMENDED

. 10-58-13. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: 27 Catchlines are not law. (§ 2-16-13.1) ~~(1) Proper display of decals; and~~ ~~(2) Record-keeping~~ record-keeping requirements. 2

§ 10-58-2

Repealed

-49

Section 10-58-2 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2021 bill was introduced.

~~Source: SL 1985, ch 87, § 5; SL 2021, ch 53, § 3.~~

§ 10-58-2.1

Repealed

-50

Section 10-58-2.1 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2021 bill was introduced.

~~Source: SL 1986, ch 110, § 1; SL 2021, ch 53, § 4.~~

§ 10-58-2.2

Repealed

-50

Section 10-58-2.2 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2021 bill was introduced.

~~Source: SL 1986, ch 110, § 2; SL 2021, ch 53, § 5.~~

§ 10-58-3

Amended

+40-94

Section 10-58-3 — AMENDED

. 10-58-3. Exemption from local fees and taxes. ~~Such owner or operator shall pay an annual registration fee of twelve dollars per~~ ~~machine. Payment of the registration fee allows the machine to be offered to the public or~~ ~~any person until June thirtieth. Each person tendering a registration fee shall indicate~~ ~~whether the machine is being operated within an incorporated municipality and which~~ ~~municipality. The registration fee is in lieu of municipal sales or use tax incurred on account~~ ~~of the sale or use of the machine and is also in lieu of all other~~ No political subdivision of this state may require any permits, licenses, permit fees, or license fees ~~imposed by~~ ~~political subdivisions of the state~~ for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device.

§ 10-58-4

Amended

+2-8

Section 10-58-4 — AMENDED

. 10-58-4. Collection and administration. The tax ~~and the registration fees~~ imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ~~insure~~ ensure that all amusement machines ~~which~~ that are available to the public are taxed ~~and~~ ~~registered~~.

§ 10-58-5

Amended

+1-50

Section 10-58-5 — AMENDED

. 10-58-5. Disposition of tax proceeds. The tax generated by this chapter ~~shall~~ must be deposited in the general fund. ~~The registration fees collected by the Department of Revenue shall be paid within thirty~~ ~~days to the municipality in which the machine is located on the date the registration fee~~ 29 Catchlines are not law. (§ 2-16-13.1) ~~is tendered. Registration fees for machines not located within a municipality shall be paid~~ ~~to the state general fund.~~

§ 10-58-6

Repealed

-9

Section 10-58-6 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2021 bill was introduced.

~~Repealed.~~

§ 10-58-7

Repealed

-9

Section 10-58-7 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2021 bill was introduced.

~~Repealed.~~

§ 10-58-8

Repealed

-9

Section 10-58-8 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2021 bill was introduced.

~~Repealed.~~

Section 10-58-3 — AMENDED