Section 58.1-3720 - Amusement machines; gross receipts tax on amusement operatorsA. Any license tax imposed on amusement machines by any county, city or town shall be imposed in any amount not exceeding the sum of $200 for the operation of ten or more coin-operated amusement machines. For the operation of less than ten coin-operated amusement machines, any county, city or town shall have discretionary authority to impose on the operator such license tax less than $200 as is deemed appropriate. The term "amusement operator" means any person leasing, renting or otherwise furnishing or providing a coin-operated amusement machine in the county, city or town; however, the term "amusement operator" shall not include a person owning less than three such machines and operating such machines on property owned or leased by such person. Notwithstanding the situs requirements of § 58.1-3707, any county, city, or town may impose the license tax on the amusement operator when his coin-operated machines are located therein.B. In addition, any county, city or town may levy and provide for the assessment and collection of a gross receipts tax on any amusement operator, as defined herein, only on the share of the receipts actually received by such operator from coin machines operated within that city, county or town. Any ordinance imposing such tax shall be subject to the limitations in § 58.1-3706 of this chapter.Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc. 521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983, c. 554; 1984, cc. 247, 675, 695.Amended by Acts 1984, § cc. 247, 675, 695.Amended by Acts 1983, § c. 554.Amended by Acts 1982, § cc. 348, 548, 552, 554, 558, 633.Amended by Acts 1981, § cc. 419, 636.Amended by Acts 1980, § cc. 318, 736.Amended by Acts 1979, § cc. 565, 568, 570.Amended by Acts 1978, § cc. 772, 799, 817.Amended by Acts 1977, § c. 320.Amended by Acts 1976, § cc. 521, 719.Amended by Acts 1975, § cc. 23, 621.Amended by Acts 1974, § cc. 196, 438.Amended by Acts 1970, § cc. 231, 547.Amended by Acts 1968, § c. 619.Amended by Acts 1964, § c. 424.Amended by Acts 1956, § c. 242.Amended by Acts 1950, § p. 155.