Tax on play equipment and on gambling for money or property Unfortunately this specification of service has not yet been completely translated.
The automatic tax or gaming machine tax is an entertainment tax which can be levied by the Hessian towns and municipalities under their own jurisdiction on the basis of a corresponding statute. It is to be regarded as an expense tax; the player's effort for his or her playing pleasure is taxed. The person liable for the tax is the organiser (holder of gaming equipment). This is either the owner or the one to whom the apparatus is left to use by the owner. The tax debtor is obliged to calculate the tax himself. The fixing of tax rates is left exclusively to the municipalities. The calculation of the tax for apparatus with the possibility of profit is usually based on the recording result of the apparatus (gross cash). In the case of slot machines without the possibility of winning, the quantity scale can be used if the machines do not have tamper-proof counters.