Page:United States Statutes at Large Volume 79.djvu/189

 79 STAT. ]

PUBLIC LAW 89-44-JUNE 21, 1965

place or premises occupied by him, a coin-operated gaming device (as defined in section 4462) at the following rates: " ( I J $250 a year; and "(2) $250 a year for each additional device so maintained or the use of which is so permitted. If one such device is replaced by another, such other device shall not be considered an additional device, " (b) EXCEPTION.—No tax shall be imposed on a device which is commonly known as a claw, crane, or digger machine if—" (b) DEFINITION-.—Section 4462 (relating to definition of coinoperated amusement or gaming device) is amended to read as follows:

149

72 Stat. 1304.

«SEC. 4462. DEFINITION OF COIN-OPERATED GAMING DEVICE.

" (a) IN GENERAL.—For purposes of this subchapter, the term 'coinoperated gaming device' means any machine which is— "(1) a so-called 'slot' machine which operates by means of the insertion of a coin, token, or similar object and which, by application of the element of chance, may deliver, or entitle the person playing or operating the machine to receive, cash, premiums, merchandise, or tokens, or "(2) a machine which is similar to machines described in paragraph (1) and is operated without the insertion of a coin, token, or similar object. "(b) EXCLUSIONS.—The term 'coin operated gaming device' does not include— " (1) a bona fide vending or amusement machine in which gaming features are not incorporated; or "(2) a vending machine operated by means of the insertion of a one cent coin, which, when it dispenses a prize, never dispenses a prize of a retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens." (c) CLERICAL AMENDMENT.—The table of sections for subchapter B of chapter 36 is amended by striking out: "Sec. 4462. Definition of coin-operated amusement or gaming device."

and inserting in lieu thereof: "Sec. 4462. Definition of coin-operated gaming device."

SEC. 404. OCCUPATIONAL TAX ON BOWLING ALLEYS, BILLIARD AND POOL TABLES. Subchapter C of chapter 36 (relating to occupational tax on bowling 26^sc'*44n-' alleys, billiard and pool tables) is repealed and the table of subchap- 4474. ters for chapter 36 is amended by striking out the item relating to subchapter C.

SEC. 4 5 TECHNICAL AND CONFORMING CHANGES. 0. (a) Section 4402(2) (relating to exemption from tax on wagers) is amended by striking out "section 4462(a)(2)(B), " and inserting in lieu thereof "section 4462(a)(2),". (b) Section 4901(a) (relating to payment of tax as condition precedent to carrying on certain business) is amended by striking out "4461(2)" and inserting in lieu thereof "4461(a)(1)". (c) Section 4905(b)(1) (relating to registration) is amended by striking out "playing cards," and by striking out "4455,". (d) Paragraph (2) of section 4914(a) (relating to transactions not considered acquisitions) is amended by inserting before the semicolon at the end thereof "as in effect on January 1, 1965".

72 Stat. 1305. ^^^ ^*^** ^^^•

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