Automatic Age

Issue: 1926 June

THE AUTOM ATIC AGE
V ol. 1
C H IC AG O , JUN E, 1926
No. 11
TA XE S ON VEN D IN G M ACH INES IN
THE VARIOUS STATES
A fter thoroughly investigating the
various laws in the 48 states o f the
Union covering the operation 01
vending machines,- the Vending Ma­
chine Operators Association through
Secretary Blendow makes an inter­
esting report.
In the m ajority o f the states in the
Union there is no tax on legitimate
vending machines. The exceptions to
this rule are found on a separate
sheet attached to this letter.
O f course, there are in particular
cases special laws applying to vend­
ing machines enforced by local auth­
orities, such as counties, town and
cities, but the task o f com piling such
a list would be too stupendous a
work to undertake.
A L A B A M A — $10.00 state license
and $5.00 county license on each ma­
chine operated per year; license fo r
such machines must be taken out
from the probate judge in the county
where such machines are located.
A R IZ O N A — A ny machine giving a
prize because o f any special color,
number or other mark on the mer­
chandise delivered is a violation o f
the law and is not permitted -to op­
erate.
F L O R ID A — A ny automatic vend­
ing machine operated fo r profit must
pay a license tax o f $5.00 fo r each
machine or device, except when the
follow in g machines are operated—
drinking cup or postage stamp ma­
chines when operated on railways,
trains, steam boats, railroad stations
or public waiting rooms. W here so
operated no county or state license
tax is required.
© International Arcade Museum
G E O R G IA — $2.00 in every county
where operated, except in the follow ­
ing cases where there is a tax o f only
$1.00 in each county where operated:
any picture machine, musical device,
stenciling machine and machines op­
erating fo r more than lc . F or ma­
chines operating fo r more than lc ,
$5.00 will be paid to each county
where operated, but it is provided
that not more than $100.00 shall bo
required from any one person in any
one county under the law.
IN D IA N A — There is no state tax
but several incorporated cities have
license requirements. These require­
ments can be secured from the local
authorities where the machines are to
be operated.
M A R Y L A N D — There is in force
what is known as a “ Traders' L i­
cense” and an operator o f machines
is required to take this “ Traders’
L icen se;” this license depending upon
local authorities.
M IS S IS SIP P I — The follow ing
schedule o f taxes is in force on each
automatic weighing machine— $7.50
per annum, on each gum slot machine
— $7.50 per annum, on each coin slot
automatic musical instrument— $15.00
per annum, on each stamp machine
run fo r profit— $7.50 per annum.
N O R T H C A R O L IN A — $2.50 tax
on each machine operated in each
county where the coin required is lc ,
except in the case o f drinking cup
machines.
F or machines operated
fo r more than lc , the tax is $10.00
fo r each machine in each county
operated.
http://www.arcade-museum.com/
10
T h e A u t o m a t i c A ge
jn r - "
O K L A H O M A — A license tax o f
$10.00 per year in every coin con-
itrolled machine operated in a county,
the license to be issued by the coun­
ty clerk before the machine is in
actual operation. This tax is paid
into the general school fund in the
county in which the machine is oper­
ated. There is a fine o f between
$25.00 and $100.00 fo r violation o f
this law.
TE N N E SS E E — There is quite a
lengthy law on the taxation o f vend­
ing machines in this state, which will
be found on page 45 o f the 1925 R ev­
enue Bill o f that state and can be
secured from Mr. E dgar J. Graham,
Controller o f the. Treasury, Nash­
ville, Tenn. R oughly the law is as
follow s: machines requiring a 5c
piece to operate, the tax is $15.00
per year in counties o f 50,000 popu­
lation and a tax o f $10.00 per year
in counties o f less than 50,000 popu­
lation; machines requiring a l o piece
fo r the operation o f musical devices,
picture machines or other devices o f
like character, $3.00 per year tax in
counties o f 50,000 population, $2.00
per year tax in counties o f from 30,­
000 to 50,000 population and $1.00
per year tax in counties o f less than
30,000 population; weighing scales
$10.00 per year tax, irrespective o f
population, except where such scales
are owned by the merchant himself,
who is paying a merchant’s privilege
tax, in which case the tax on the
w eighing machine is only $3.00 per
year. Machines requiring a 5c or l c
piece in the slot selling chewing gum,
candy, pictures or other merchandise
and stamp machines on which a profit
is made, a tax o f $3.00 per year is
required in counties o f 50,000 popula­
tion ; $2.00 per year in counties o f
from 20,000 to 50,000 population and
$1.50 per year in counties o f less
than 20,000 population. None o f the
above taxes apply to merchants own­
ing their own machines where the
m erchant’s privilege tax is paid.
© International Arcade Museum
W E S T V IR G IN IA — On machines
operating fo r lc , $2.00 per year; on
machines operating fo r more than lc ,
$5.00 per year.
All o f the above tax regulations
cover legitimate machines only. Gam­
bling machines o f any nature are
prohibited in most states.
Wants Card Venders
A fter an expression o f appreciation
fo r the very good work the A uto­
matic A ge is doing, and o f our inter­
est as one o f it’s first subscribers, we
wish to ask a question which should
lead to appreciable business fo r some
manufacturer o f card-vending ma­
chines.
W e want to get in touch with the
best o f the postcard and other card-
vending
machine
manufacturers.
Clients o f ours here are in the mar­
ket on a fairly appreciable scale. I f
you will forward us a list o f such
manufacturers we will be indebted to
you.
M orton W alker M orton & Co.,
305 N ew Birks Bldg.,
Montreal, Canada.
Candy Manufacturers
Knock Venders
N ew Y ork— Candy machines o f
the “ chance” variety are a menace to
the morals o f the children, a deputa­
tion o f candy manufacturers told
P olice Commissioner McLaughlin.
The deputation called on the com­
missioner and complained o f the
prevalence o f these machines near
public schools. The machines are so
constructed that a child putting in a
penny may get 5 cents worth o f
candy, 2 cents worth, or nothing.
James Buckins has opened a barbe­
cue stand at 2510 Northwestern ave­
nue, Indianapolis, Ind.
http://www.arcade-museum.com/

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