Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 22 - Coin-Operated Amusement Machine Tax Act

• Bona fide coin-operated amusement machine: means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. See Tennessee Code 67-4-2203
• Business owner or business operator: means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public. See Tennessee Code 67-4-2203
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2203
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• licensee: means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself. See Tennessee Code 67-4-2203
• Machine tax: means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay. See Tennessee Code 67-4-2203
• Master license: means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally. See Tennessee Code 67-4-2203
• Owner: means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. See Tennessee Code 67-4-2203
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
• Sticker: means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax. See Tennessee Code 67-4-2203
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105