Act No. 3 Of 17 May 1990 On Tax On Slot Machine Games

Original Language Title: Landstingslov nr. 3 af 17. maj 1990 om afgift på automatspil

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Act No. 3 of 17 May 1990 on tax on slot machine games

Modified repeals, hovedlov replaces information

Modified by
Parliament Act no. 19 of 18 November 2010 amending Rule Act on tax on slot machine games (Increase of tax)
Parliament Act no. 14 of 2 November 2006 amending certain county laws on taxation, etc. (Consistency corrections as a result of the centralization of tax administration and clarification of control provision)
Parliament Act no. 15 of 7 november 2003 amending rule Act on tax on slot machine games (Increase of tax)
Act No. 9 of 21 October 1998 amending Rule Act on tax on slot machine games
Parliament Act no. 15 of 3 november 1994 amending Rule Act on tax on slot machine games
Parliament Act no. 10 of 13 June 1994 amending various tax laws
Parliament Act no. 6 of 9 april 1992 amending Rule Act on tax on slot machine games

Hovedlov to
Home Rule Executive Order no. 31 of 17 December 1996 on "armed bandits".
Home Rule Executive Order no. 44 of 5 December 1994 on the bringing into force of certain provisions (legalization of exchange) in Rule Act no. 15 of 3 November 1994 amending Rule Act on tax on slot machine games

Adds to Home Rule Executive Order no. 31 of 17 December 1996 on "armed bandits".
Home Rule Executive Order no. 44 of 5 December 1994 on the bringing into force of certain provisions (legalization of exchange) in Rule Act no. 15 of 3 November 1994 amending Rule Act on tax on slot machine games

§ 1. For each slot machine game where permission is required under this Act, subject to any tax to the Treasury.
Subsection. 2. This Act does not apply to areas under the Treaty of 27 April 1951 on the defense of Greenland's defense areas. For other areas outside the municipal division is responsible for our government, the powers of this law with the local council.

§ 2. Each machine game, set up a place where the public, union members and the like have access, must have municipal council's authorization.
Subsection. 2. Permits for the installation submitted by one owner or if slot game is leased by one tenant to the municipal council in the municipality where the game machine is desired set.
Subsection. 3. Application of a company, association, etc. submitted by a participant in the company or a director of the association. The permit issued to the applicant personally.

§ 3. The municipal council giving a preliminary binding opinion on the issue of permits for the erection of the machine game. Provides advance opinion applicant's commitment permission, permission will in force at the time of installation of slot machine game.
Subsection. 2. Machine Games must be established within 6 months from the municipal council's message of commitment. l Otherwise lapse commitment.

§ 4. The municipal council shall issue licenses from a local society overall assessment.
Subsection. 2. The authorization issued to a person for a period of two years and is given to setting a specific location.
Subsection. 3. The municipal council in the authorization set hours for machine game.
Subsection. 4. The authorization to be placed visibly on your machine game.

§ 5. Other authorities permits under other legislation to be presented to the city council in this issue permission.
Subsection. 2. The local authority may not issue an authorization if the applicant has previously been revoked license under § 6
Subsection. 3. No permit for installation of slot machine games, when the applicant is in arrears with payment of tax on slot machine games.

§ 6. event of any breach by the municipal council fixed opening hours or placed permit is not a visible place on the machine game, the local council after prior warning withdraw the authorization.
Subsection. 2. In violation of § 7 or § 8 or is other abusive municipal council may revoke the license without prior warning.

§ 7. Changing ownership or tenant relationship for an authorized machine games, and remains machine game the same place where permission is granted, informed the local council. The municipal council issued without application license to the new owner or tenant in force until the expiration of the current permit.
Subsection. 2. The provisions of § 5 shall apply mutatis mutandis.

§ 8. If you want an allowed slot machine games developed elsewhere, new application is submitted to the local council.
Subsection. 2. The provisions of § 4 and § 5 shall apply mutatis mutandis.

§ 9. Local council decisions made under this Act within 4 weeks appealed to the Government.

§ 10. The tax is annually kr. 12,000.

Subsection. 2. The fee payable in advance for each quarter by kr. 3,000 1 December, 1 March, 1 June and 1 September, with payment date on 10 of the month.
Subsection. 3. In case payment of the tax is not the right time, a fee of kr. 400.
Subsection. 4. The person in whose name the municipal council's authorization registered at the due date is personally liable for the tax. Any owner or tenant also the miniature game jointly and severally liable with the holder of the municipal council's authorization for the tax.

§ 11. The chargeable event occurs from the 1st of the month in which the municipal council's authorization is valid from.
Subsection. 2. A machine games in contravention of § 2 not been authorized, the holder must pay tax for the time the machine the game has been installed without permission.

§ 12. Failure to withdraw a slot machine games to the local council, deposited authorization or revoked reimbursed overpaid tax automatically from the 1st of the month son following the deregistration, the deposit or withdrawal.

§ 13. In case payment of the in § 10 prescribed fee not before the end of the month, the license shall lapse.

§ 14. The Cabinet may lay down rules on the implementation of this law.
Subsection. 2. The Cabinet may authorize the Treasury Department to determine the administrative business procedures for the implementation of this law.

§ 15. Whoever order to escape the public levy, illegally sets machine game, or maintain erection of machine game after the permit has been revoked, deposited or withdrawn, be fined.
Subsection. 2. For violation of regulations issued under this Act may provide for the imposition of a fine.
Subsection. 3. For violations committed by companies, associations or similar, can be borne by the company or association that such liability under subsection. l and paragraph. 2.
Subsection. 4. For violation committed by a municipality or a municipal association may be subject to local authority or authorities jointly liable under paragraph. l and paragraph. 2.

§ 16. The Cabinet, or our government deputy can indicate to the person who violates § 15 paragraph. l and paragraph. 2, the case can be settled without prosecution if the offender acknowledges his guilt and undertakes to within a specified period after application may be extended to pay the sentiments indicated penalty.
Subsection. 2. With regard to the paragraph. l acknowledgment referred the provisions of the Administration of Justice Chapter 5 on the contents of the indictment accordingly.
Subsection. 3. fine is paid on time, or is it for adoption recovered lapse further prosecution.

§ 17 Landsting Act shall come into force immediately.
Subsection. 2. For gaming machines, which at the entry into force is established, the application for the municipal council's authorization submitted before 1 September 1990.
Subsection. 3. The first quarterly tax due on 1 Decem ber 1990 payment date 10 December 1990.

Greenland, May 17, 1990

Moses Olsen
Emil Abelsen