Title 11 — Revenue
12 chapters · 127 sections in this title.
A.S.C.A. § 11.0601 Definitions
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As used in this chapter: (a) “Coin operated device” means any mechanical, electrical or electro-mechanical machine or device operated by insertion of a coin, coins or token or tokens, which is capable of any of the following: (1) Returning to a person operating the device any mer…
A.S.C.A. § 11.0602 Machine and device tax imposed
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An annual tax is imposed for the licensing of coin operated devices as follows: (a) on each video amusement game, including pinball machines, fifteen dollars($15.00); (b) on each coin-activated photograph, phonograph or other music producing machine, twenty-five dollars($25.00); …
A.S.C.A. § 11.0603 Responsibilities of owners
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(a) Within thirty days after this law goes into effect, or within thirty days after purchasing or importing into the Territory any coin operated device, the owner of a coin operated device must obtain, from the tax office, a numbered license sticker indicating that the yearly tax…
A.S.C.A. § 11.0604 Penalties
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(a) Violation of any of the provisions of this chapter is a class D felony. (b) In addition to any other penalties imposed by this section, the Tax Office may fine the owner or operator of coin operated machines or devices ten percent(10%) of the annual tax for each month that th…
A.S.C.A. § 11.0605 Funds for student financial aid
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The proceeds of taxes and fees collected under authority of this chapter shall be deposited in the general fund earmarked for student financial aid. History: 1988, PL 20-84.
A.S.C.A. § 11.0607 Wage tax
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(a) All wages earned in the Territory shall be taxed at the rate of two percent (2%). This tax is in addition to American Samoa’s income tax as set forth in Chapters 4 and 5 of this Title. (b) This tax shall be paid by the wage earner and reported on the wage earner’s tax return.…