§ 19-5. Exemptions – Simulated slot machines.
(a) "Simulated slot machine" defined.
In this section, "simulated slot machine" has the meaning stated in City Code Article 15 {"Licensing and Regulation"}, § 2-11 {"Definitions"}.
(b) Exemption granted.
The tax imposed by this subtitle does not apply to the gross receipts from a simulated slot machine that is licensed and registered as required by City Code Article 15 {"Licensing and Regulation"}, Subtitle 2 {"Amusements"}, Part 3 {"Amusement Devices"}.