§ 2-15. Fees and taxes.
(a) License fees.
(1) The annual license fee for an amusement device is $180 per device.
(2) The annual fee for a simulated slot machine master's license is $5,000.
(3) The fee for a transfer of a licensed device is $10.
(b) Registration tax.
(1) For simulated slot machines, the annual registration tax is as follows:
(i) for each of the first 5 devices – $2,250 per device;
(ii) for each additional device up to the 20th – $1,750 per device; and
(iii) for each device in addition to 20 – $1,250 per device.
(2) For all other types of amusement devices, the annual registration tax is as follows:
(i) $200; plus
(ii) $50 per device.
(c) For less than full year..
The annual fee or tax for less than a full initial year is prorated quarterly.
(d) Payments not refundable.
No refunds, in whole or in part, may be made of any of the fees or taxes paid under this Part 3.
(e) Quarterly payments for simulated slot machines.
(1) Fees and taxes required to be paid under this Part 3 for simulated slot machines may be made in equal quarterly installments if:
(i) an additional service charge is paid with each quarterly payment;
(ii) all payments required by this Part for the previous year have been made; and
(iii) by January 1 of each year in which quarterly payments are to be made, the person responsible for the payments:
(A) makes a written election, in the form required by the Director, to make quarterly payments; and
(B) submits to the Director the full amount of that year's 1st quarterly installment plus the applicable service charge.
(2)(i) Quarterly installments of the license fee and registration tax for a simulated slot machine need not be paid for:
(A) as to the license fee, any quarter that follows surrender to the Director of the device's license, together with evidence satisfactory to the Director that the device has been taken out of service for the rest of the license year; and
(B) as to the registration tax, any quarter that follows surrender to the Director of the device's registration, together with evidence satisfactory to the Director that the device has been removed from the City for the rest of the license year.
(ii) If a master licensee surrenders the license and registration for 1 or more devices under this paragraph, together with evidence satisfactory to the Director that the devices have been taken out of service or removed from the City, as the case may be, for the rest of the license year, and is left with 5 or fewer devises being owned, controlled, or possessed by the licensee, the licensee may surrender the master license to the Director and need not pay any quarterly installment for any quarter that follows the surrender.
(3) The rules and regulations adopted under § 2-17 of this subtitle must establish:
(i) the amount of the service charge to be paid with each quarterly installment; and
(ii) a schedule indicating when quarterly payments are due each year.