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Coin Operated Amusement Tax - Tax Code 09

Any machine or device for amusement or entertainment which is operated by the insertion of a coin or token representing such coin, but excluding any machine or device which is operated by a sound production licensee pursuant to the imposition of tax.

Registration

Every person who uses, or permits the use for profit, of any mechanical amusement device shall, before using or permitting the machine or device to be used, register the mechanical amusement device with the Department.

The application for registration of any mechanical amusement device shall describe it and give its serial number.

The Deparment shall, at the time the tax imposed by the imposition of tax is paid, issue a label, disc or tag for the year for which the tax has been paid, which shall be attached by the owner or operator of the mechanical amusement device for which it is issued.

No person sall use or permit the use for profit of any mechanical amusement device for which the tax imposed by the imposition of tax has not been paid or to which a label, disc or tag issued for that device for the current year is not attached.

Imposition of Tax

Every person who uses or permits the use for profit of any mechanical amusement device shall pay an annual tax in the amount of one hundred dollars for each mechanical amusement device, on or before the first day of January of each year. 

All questions or comments concerning these forms should be directed to the
Departmet of Revenue at (215) 686-6600 or revenue@phila.gov

All questions or comments concerning this website should be directed to
Mrs. Toni Curtis-Ford at (215) 686-6628 or toni.curtis-ford@phila.gov

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