2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31712 - License fees for coin operated machines

(a) Any person who operates pool tables or amusement machines or devices operated by coins or tokens shall pay an annual tax on account of license fees in the amount indicated below:
(1) For each jukebox, pool table, amusement machine or device operated by coins or tokens of a mechanical, electronic type, or video games intended for children and youths, when the abilities or skills of the player significantly affect the final result of the game. $100 (2) For each video and electronic game machine operated by coins or tokens that contains violent material or of a sexual nature, when the abilities or skills of the player significantly affect the final result of the game. $400 (3) For each adult entertainment machine, as defined in §§ 82 et seq. of Title 15, as amended, known as “Games of Chance Act”. $2,250
(b) The license fees established above will be applied separately for each coin or token-operated amusement machine or device, as well as for each pool table that is imported or distributed. The license shall be displayed in a visible manner to the public on each machine or device to which it belongs.
(c) Every operator of coin or token-operated amusement machines or devices, of pool tables and cigarette vending machines must, at the time he/she requests the appropriate licenses, inform the Secretary about the location of all the machines or devices which he/she operates or leases, specifying the name and address of the operator or lessor, the make and serial number of the machines or devices and the exact place or address in which he/she is operating each machine or device. If the operator wishes to relocate the machines or devices, he/she shall notify the Secretary beforehand in the form and terms that the Secretary establishes through regulations or any determination of public nature that he/she issues to such effects. Failure to notify the Secretary about the change in location of any machine operated under the provisions of this section, or the relocation of any of said machines to locations not authorized by this Code or by any special applicable law, shall entail the payment of a five hundred dollar ($500) fine per infraction.
(d) Exclusions from tax. — The following shall not be required to pay the license fees established in this section:
(1) Persons who keep or have pool tables or any coin- or token- operated amusement machine or device other than for profit or gain and who do not charge or collect anything for their use;
(2) persons who operate coin- or token-operated machines or devices, such as public telephones, money-changing machines, postage-stamp vending machines, and amusement machines for the exclusive use of children, and
(3) persons who operate slot machines in the gambling casinos of tourist hotels in accordance with §§ 71 et seq. of Title 15.
History —Jan. 31, 2011, No. 1, § 3050.02, retroactive to Jan. 1, 2011.