§ 36–641.19. Taxation of game of skill machines.

(a) A tax shall be imposed on all persons owning a game of skill machine located in the District for the privilege of operating a game of skill machine in the District.

(b) The rate of tax shall be 10% of the game of skill machine gross revenue from each game of skill machine in the District.

(c) On or before the 20th calendar day of each month, each owner of a game of skill machine located in the District shall file a return with the CFO, on forms and in the manner prescribed by the CFO, indicating the amount of game of skill machine gross revenue for the owner's game of skill machines for the preceding calendar month and the amount of tax for which the owner is liable.

(d) All funds owed to the District under this section shall be held in trust for the District in a federally insured depository institution that maintains an office in the District until the funds are paid to the District of Columbia Treasurer.

(e) Each owner of a game of skill machine located in the District shall keep a record of the game of skill machine gross revenue, awards, and net income of each game of skill machine in such form as the CFO may require.

(f) An owner of a game of skill who fails to pay the tax imposed by this section shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapters 41, 42, 43, and 44 of Title 47 of the District of Columbia Official Code.

(g) Notwithstanding § 47-4406, the CFO may disclose the total amount of game of skill machine gross revenue collected in the periodic estimates and reports of revenues.