Poker Machine Meters

Each poker machine licensed pursuant to Subsection (e) of § 22202 of this Title shall have a meter as a component part or installed thereon. The meter shall show total cash paid into the machine. Only the Director of Revenue and Taxation or his agent shall have access to the meter for the purpose of resetting and reading it. The meter readings shall be used to assist in the enforcement of the business privilege tax. The Director of Revenue and Taxation shall promulgate rules in accordance with the Administrative Adjudication Act setting requirements for the meters, access to them and use of the readings. SOURCE: GC § 19200.02 added by P.L. 19-4:7, effective May 21, 1987. Amended by P.L. 29-002:VI:28 (May 18, 2007) the name, Gross Receipts Tax, changed to Business Privilege Tax. NOTE: P.L. 19-4:8 contained the following language: "Section 7 of this Act shall take effect 90 days following enactment. Public Law 19-24 banned all future imports of poker machines into Guam. Shortly thereafter, the U.S. Attorney seized all known poker machines which were still Alegal@ under Guam law. Therefore, there are now (1993) no Alegal@ poker machines on Guam to which this section applies.