01.
Amusement Devices.
"Amusement device" means coin, currency, debit card, credit card, prepaid
arcade card, or token operated machines and devices used for amusement or
entertainment. This definition includes, but is not limited to, game machines;
pool tables; jukeboxes; electronic games; video or cinematic viewing devices;
crane, rotary, and pusher machines; and similar devices. It does not include
vending machines that are used to sell tangible personal property or other
machines or games described in Subsection
109.03 of this rule.
(3-31-22)
02.
Requirement to
Obtain Permit. The owner or operator of amusement devices obtain a
seller's permit if the owner or operator makes retail sales other than the use
of amusement devices. If the owner or operator does not make such other retail
sales, the owner or operator need not obtain a seller's permit, but will obtain
an amusement device permit for each amusement device in service. (3-31-22)
a. Owners and operators of amusement devices
pay a permit fee for every amusement device in operation. Section
63-3623B(c),
Idaho Code, states that the fee may be increased proportionately to any
increase in the tax rate. The formula to calculate the permit fee is seven
hundred dollars ($700) x tax rate. For example, at a tax rate of five percent
(5%) the amount of the permit fee is seven hundred dollars ($700) x five
percent (5%) = thirty-five dollars ($35). If the tax rate is six percent (6%),
the permit fee will be forty-two dollars ($42). If any change in the tax rate
becomes effective on July 1 of a given year, the charge for the permit fee will
change proportionately on that date also. If a change in the tax rate occurs on
a day other than July 1, the permit fee will be changed on the next July 1
following the change in the tax rate. (3-31-22)
b. Upon receiving the appropriate payment,
the Commission will issue to the owner or operator of one (1) or more amusement
devices, a permit for each amusement device in service. The owner or operator
affixes a separate permit on each amusement device in service. The permit will
be affixed to the machine in such a manner that it is easily visible. Permits
are transferable from one person to another after written notice of the
transfer is received and acknowledged by the Commission. Permits may be
transferred from an amusement device that is no longer in service to another
amusement device owned or operated by the same person. An amusement device
permit is not valid unless the name and business address of the owner or
operator is typed or printed in black ink on the face of the permit.
(3-31-22)
c. Video amusement
devices may have more than one (1) monitor and be designed to be operated
independently by more than one (1) person. In such cases a separate permit is
required for each monitor. (3-31-22)
d. Amusement device permits are renewed
annually. Annual permits are valid from July 1 through June 30 and are renewed
on or before July 1 by the owner or operator of the amusement devices.
Amusement devices acquired after July 1 or placed in service before the next
July 1 will require the appropriate fee for a full-year permit.
(3-31-22)
e. If an amusement device
permit is lost, stolen, or destroyed, an amusement device permit for the
current year will still need to be affixed to every operating amusement device.
This may require the purchase of a new permit. The Commission will not issue
free replacement amusement device permits regardless of the reason for the loss
of the permit. (3-31-22)
03.
Other Amusement Machines or
Games. Charges for the use of machines or games which do not meet the
definition in Subsection
109.01 are taxable at the
prevailing rate times one hundred percent (100%) of the gross proceeds received
for the use of the device. This applies regardless of the method the owner or
operator uses to determine the charge, such as by the hour or by the game. The
owner or operator of such amusement machines or games will obtain a seller's
permit if the owner or operator charges for the use of such machines.
(3-31-22)
04.
Cross-Reference. See Rule
095 of these rules regarding
purchases of Money-Operated Dispensing Equipment. (3-31-22)
