(a)As used in this Code section, the term:
(1)"Amusement or recreational establishment" means an open-air establishment frequented by the public for amusement or recreation. Such an establishment shall be in a licensed fixed location located in this state and which has been in operation for at least 35 years.
(2)"Business location" means any structure, vehicle, or establishment where a business is conducted.
(3)"Gross retail receipts" means the total revenue derived by a business at any one business location from the sale of goods and services and the commission earned at any one business location on the sale of goods and services but shall not include revenue from the sale of goods or services for which the business will receive only a commission. The sale of goods or services for whi
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(a) As used in this Code section, the term: (1) "Amusement or recreational establishment" means an open-air establishment frequented by the public for amusement or recreation. Such an establishment shall be in a licensed fixed location located in this state and which has been in operation for at least 35 years. (2) "Business location" means any structure, vehicle, or establishment where a business is conducted. (3) "Gross retail receipts" means the total revenue derived by a business at any one business location from the sale of goods and services and the commission earned at any one business location on the sale of goods and services but shall not include revenue from the sale of goods or services for which the business will receive only a commission. The sale of goods or services for which the business will receive only a commission shall not include the sale of any item which the business has purchased for resale. Revenue shall not include the sale of goods and services at wholesale. (b) (1) No location owner or location operator shall derive more than 50 percent of such location owner's or location operator's quarterly gross retail receipts for the business location in which the Class B machine or machines are situated from such Class B machines; provided, however, that revenues that are due to a master licensee or the corporation or noncash redemption that is earned by the player shall not be deemed revenue derived from Class B machines. This paragraph shall not apply to historical fraternal benefit associations or veterans organizations which are exempt from taxes and are described in Code Section 48-5-41 or 48-5-478.4 . (2) No location owner or location operator shall offer more than nine Class B machines to the public for play in the same business location; provided, however, that this limitation shall not apply to an amusement or recreational establishment. (c) For each business location which offers to the public one or more Class B machines, the location owner or location operator shall prepare a quarterly verified report setting out separately by location in Georgia: (1) The gross receipts from the Class B machines; (2) The gross retail receipts for the business location; and (3) The net receipts of the Class B machines. (c.1) Each person holding a Class B master license shall prepare a quarterly verified report setting out separately by location in Georgia: (1) The gross receipts from the Class B machines which the master licensee maintains; and (2) The net receipts of the Class B machines. (d) In accordance with the provisions of Code Section 50-27-73 and the procedures set out in Code Sections 50-27-74 and 50-27-75 , the corporation may fine an applicant or holder of a license, refuse to issue or renew a location license or master license, or revoke or suspend a location license or master license for single or repeated violations of subsection (b) of this Code section. (e) A location owner or location operator shall report the information prescribed in this Code section in the form required by the corporation. Such report shall be submitted in an electronic format approved by the corporation. (f) Beginning on October 1, 2024, and on the twentieth day of January, April, July, and October of each year thereafter, for the previous calendar quarter, the reports required by subsections (c) and (c.1) of this Code section shall be supplied to the corporation on forms provided by the corporation, including electronic means. The corporation shall be authorized to audit any records for any such business location or master licensee subject to this Code section. The corporation may contract with any state agencies to perform the audits authorized by this Code section, and it may contract or enter into a memorandum of understanding with the Department of Revenue to enforce the provisions of this Code section.