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Can you summarize DCCO Title 36, Chapter 6, SubChapter III?
Lottery, Gaming, and Sports Wagering. > Game of Skill Machines.
Short Summary
This legal document governs the taxation of game of skill machines in the District of Columbia. It applies to all persons who own a game of skill machine located in the District. The tax rate imposed is 10% of the game of skill machine gross revenue from each machine. Owners are required to file a monthly return with the Chief Financial Officer (CFO), indicating the gross revenue and the amount of tax owed. The funds owed to the District are held in trust until they are paid to the District of Columbia Treasurer. Owners must keep records of the gross revenue, awards, and net income of each machine as required by the CFO. Failure to pay the tax will subject the owner to collection, enforcement, and administrative provisions applicable to unpaid taxes or fees. The CFO may disclose the total amount of game of skill machine gross revenue collected in periodic estimates and reports of revenues.
Whom does it apply to?
Persons who own a game of skill machine located in the District of Columbia
What does it govern?
Taxation of game of skill machines
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
Collection, enforcement, and administrative provisions applicable to unpaid taxes or fees
Jurisdiction
Washington, D.C.