

Adopted by authority of Article 15, Section 2-17 of Baltimore City Code as last amended by Ordinance 10-356 on August 10, 2010. Effective January 1, 2011, simulated slot machines will be subject to a Registration Tax.
An amusement device is any electronic or mechanical device that is designed to provide amusement or entertainment and for which a fee is charged to operate or use. A simulated slot machine is defined as any amusement device equipped with a knock-off device that enables an owner or custodian of the device to remove free plays or other game credits accumulated by a winning player.
Effective January 1, 2011, all simulated slot machines are exempt from Admissions and Amusement tax. All other amusement devices shall continue to be subject to the Admissions and Amusement tax, and all associated requirements of the tax.
Effective January 1, 2011, all owners of more than five simulated slot machines must apply for an annual master's license. All simulated slot machines are exempt from payment of annual amusement device license fees.
Anyone who wishes to enroll in quarterly registration tax payment must submit their application, along with their first-quarter payment, to the Baltimore City Bureau of Revenue Collections License Unit no later than January 31st, 2011.
Anyone who enrolls in quarterly payment of registration taxes may elect to include payment of the master license fee related to the devices for which the registration tax is paid into their payment plan, if applicable. The following table provides an example of the due dates for Calendar year 2011 for those that elect to enroll in quarterly payments:
Quarter Tax Reporting Period Tax Due on or Before
1 January 1st-March 31st January 31st
2 April 1st-June 30 April 1st
3 July 1st-September 30th July 1st
4 October 1st-December 31st October 1st
Penalties for failure to comply with Baltimore City Ordinance 10-343 and these Rules and Regulations include the following:
a. Late payments will be subject to:
b. Additional penalties may be assessed including:
Any person that reports information, in writing, that leads to the successful collection of fines and penalties for operating a simulated slot machine without a proper license and registration shall be eligible to receive 25% of those fines and penalties.