§ 10-85. Same—Mechanical or electronic amusement machines or devices.

(a)

Every person engaged in the business of operating any coin-operated mechanical or electronic device or who permits to be operated in his place of business any coin-operated mechanical or electronic device to which a certificate of tax payment is not affixed or displayed as provided in section 10-86 shall pay a license tax of twenty dollars ($20.00) for each such machine or device, except that the license tax for each electronic pinball machine, flipper machine, or video game shall be fifty dollars ($50.00) for each such device. Only one (1) license tax shall be collected annually by each jurisdiction for any device required to be licensed under this paragraph.

(b)

The provisions of this section shall not apply in cases where the person engaged in the business of operating such mechanical devices are operating same under a written contract with and are solely sponsored by a nonprofit corporation for the purpose of conducting a fair, festival, or trade show which has as one (1) of its objectives the promotion of agricultural and agri-industrial products. For the purposes of this subsection, the term nonprofit corporation shall be construed to mean only a nonprofit corporation which:

(1)

Was organized under the provisions of Chapter 2 of Title 12 of the Louisiana Revised Statutes of 1950 prior to January 1, 1969; and,

(2)

Holds membership in good standing in an association organized for the purpose of promoting fairs, festivals, and trade shows in the state.

(c)

For the purpose of this section, a "coin-operated mechanical amusement device" is any machine or device operated by depositing a coin, token, slug, or similar object for the placing of the device in readiness of play. This definition includes, but is not limited to the following devices: video games, merry-go-rounds, mechanical hobby horses, juke boxes, pool tables, domino tables, bowling alleys, blood pressure monitors, and pulse rate monitors.

(d)

All such mechanical amusement devices subject to tax under this section and which do not return to the operator or player thereof anything but free additional games or plays or, through the exercise of the skill of the operator or player, a merchandise prize, shall not be deemed to be classed as gambling devices, and neither this section nor any other act shall be construed to prohibit same. Payment of the tax imposed by this section shall not be held to legalize the operation of any machine or device defined herein which is prohibited by law. This section shall not be held to repeal any provisions of any law prohibiting the operation, possession, or use of any such machine or device.

State law reference

Similar provisions, R.S. 47:359(D).