Play Meter

Issue: 1976 July - Vol 2 Num 7

editorial
The Great Sales Tax Rip-Off
There have been throughout history laws enacted
that were made with all good intentions at the time
of their enactment. But as time passed, so did the
reason for making the laws and with them the good
intentions. Such is the case with the laws outlawing
amusement machines today.
Sales tax laws, on the other hand, are fairly rigid,
simple in their intent and for the most part fair and
understandable. But when misinterpreted a sales
tax law can be just as unfair and ridiculous a law as
a law that outlaws flipper games. .
Sales tax is by definition a tax on sales. It is a tax
on the purchaser who, when any sale is made, must
by law pay a designated percentage [anywhere
from two to eight per cent] on the total purchase
price. The tax works well enough for the grocery
store operator or the department store salesman
who, standing eye-to-eye with John Q. Customer,
can transact the sale, get his money and COLLECT
the sales tax from the customer. But what about
the coin machine operator who seldom sees his
customers. How can he possibly be there to collect
two cents every time someone drops a Quarter in
the jukebox? Can the operator who operates a
two-bit viewer atop Pikes Peak be expected to run
up to the top of the mountain and collect a penny
every time someone drops a quarter into his
machine? These may be ludicrous examples but
they do illustrate a point.
It is totally ridiculous to charge sales tax on sales
made by any coin-operated device because coin
machines cannot compute percentages nor can they
dispense random amounts of change to the
customer. It is futher absurd to charge the
operator of coin machines a sales tax on the
revenues the machines generate. Since he is
already paying some sort of income tax on his
revenues such a sales tax would be a double tax
[paying twice for the same thing].
Yet in a great many areas, operators are
coughing up the sales tax that, by law, their
"deadbeat" customers [as PURCHASERS] are
supposed to pay. But how can they pay a sales tax
on their game of eightball if the operator isn't there
to collect it? Perhaps the operator should cut holes
into the top of a number of cigar boxes and mark
them "Sales Tax" and place one on every machine.
Or perhaps the maufacturers should start installing
mini-computers equipped with penny-acceptor me-
chanisms that would compute the sales ta.x on each
play and demand exact change from the customer.
More ridiculous solutions to implement ridiculous
sales tax interpretations in a great many areas.
The plain, simple fact regarding sales taxes is IF
YOU CAN'T COLLECT THE ALES TAX FROM
THE CU TOMER, YOU SHOULD NOT BE
EXPECTED TO PAY IT!
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"It is with a great deal of arcades; but in point of fact, I
surprise that I find the reaction have encountered far worse con-
to the May issue cover one of ditions (and people) while travel-
mixed reviews and feelings. My ing throughout the United States
view of the pinball industry is and the major cities of Europe.
slanted only by reality and I wiU
"I did not wish to offend
always endeavor to report what anyone or cast any disparaging
is truly hapening in the real images concerning the industry I
world. The May cover picture,
truly love, but let's face facts
This was an important and con-
'\ which was taken by James Ham-
~ I ilton when we were in Europe
temporary statement on what is
reflected a certain atmosphere.
happening 'today' with the pin-
Here was an arcade, called the
ball arcade. There are of course
Crystal Room in Leicester Sq.,
the sterile and spotless locations
. London which was representa-
dotting many cities and countries
~-:::/,e:::-. _ ______ --' _ _ _ _ tive of how glamorous a location
but the humanism is missing. We
can be--witness the ornate crys-
should strive to create a mood, a
I would like you, if you could, chandeliers, mirrored walls and
setting if you wiU, for pinball
explain to me what the cover plush carpeting (which is not in
machines. But judge this deci-
photograph of the May issue the picture). However, within
sion by the audience
means. I don't understand how this classic ambience, that is
"This location (The Crystal
such a picture could be selected typically European in flavor, the
Room) has a minimum age of 18
for the cover of PLA Y METER, a human factor crosses oceans and
to enter, as do most places in
magazine that has always tried to spans the element of who is
London.
Would it have been
upgrade the image of our indus- playing pinball.
better to show young children,
try . (Please reread PLAY ME-
neatly dressed, playing the
"These were young 'kids' who
TER, Jan. 75, p. 9.)
games? No! That's the image we
were having fun 'mugging' for the
We feel that one way in which camera. Granted, they were not
are trying to steer away from.
we can guarantee that everybody dressed in evening gowns. But
Many people outside the industry
will find a "clean atmosphere in then who does when they are
think that aU we do is steal lunch
our center is to attract small playing pinball? Are we to say
money from children as it is--a
children that will have to come that blue jeans are no longer
picture on the cover might have
with their parents. When these proper apparel for the clientel of made it worse. How about adults
children will have grown, their arcades? True, this is not the
playing you may ask? Well,
parents will have no objection to wholesome AU-American image
honestly how prevalent is this
letting them come alone, because we would like to think frequents
occurrence? Realize that the
they will know the place very
Exidy .Ch icago Coin
oPl easure Games •
well. But to obtain this clean
image of which we are proud, we
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CHI COIN Rifle Gallery •. $
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FUN GAMES Bi Plane • ... 1045 CHI COIN Twin Skeet .....
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ymbol, the father with the kids
a: FUN GAMES Take-5
CHI COIN World Series ••.
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Cocktail Table .......... 795 CHI COIN Trapshoot ..... .
as the theme of your next cover.
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I am sure it will erve omeone
MEADOWS Drop Zone-4 . . 695 3
U.S. BILLIARDS Survival
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el e in your country in an effort
COCktail Table ...... •. .. 595 ALLIED Super Shifter ....• 795
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MIDWAY Racer ....... • . 1095 I»
to improve the image of our
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Cocktail Table . ... . ..... 695 GREMLIN Trapshoot
industry.
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BILLIARDS
Shark
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Wall
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Sarmienty 3236 t!l DIGITAL Heavy Traffic . . .. 795 GREMLIN Playball
CD
[7600] Mar del Plata
~ RAMTEK Trivia •...... •.. 1045 Wall Game ......... .. ... 795' 0 CT

Argentina .g ATARI Steeplechase .... . . 695 ATARI Anti Aircraft ...... 895
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[We appreciate your concern
for the image of our industry and
assure you that ours has not
abated.
The May cover was
chosen in conjunction with Roger
Sharpe, that month's Coinman of
the Month. We asked Roger to
respond to your letter and re-
ceived the foUowing from him:
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800-Call Collect
In the Midwest its:
In the South its:
ADVANCE
ADVANCE
DISTRIBUTING
INTERNATIONAL
COMPANY
INCORPORATED
2820 N. GRAND BLVD.
ST. LOUIS, MO . 83107
3815 N.W. 38th AVE.
MIAMI, FLA. 35142
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Oeutschemeister·
mes oOynamo Corp . o un
mes.Gremlin Ind . .
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