sec.312Gaming machine tax

### sec.312 Gaming machine tax A licensee must pay a gaming machine tax to the commissioner each month in respect of the licensee’s licensed premises. The gaming machine tax must be paid on or before the day prescribed of the month next following the month in respect of which it is payable. The amount of gaming machine tax payable by the licensee in respect of each premises to which the licensee’s licence relates is the amount represented by the percentage prescribed, for the category of licensed premises to which the premises belong, of the monthly taxable metered win for the premises for the month for which the tax is payable. s 312 amd 1997 No. 24 ss 45 , 61 sch ; 1999 No. 77 s 127 ; 2012 No. 25 s 109 (1); 2016 No. 56 s 4 (sec.312-ssec.1) A licensee must pay a gaming machine tax to the commissioner each month in respect of the licensee’s licensed premises. (sec.312-ssec.2) The gaming machine tax must be paid on or before the day prescribed of the month next following the month in respect of which it is payable. (sec.312-ssec.3) The amount of gaming machine tax payable by the licensee in respect of each premises to which the licensee’s licence relates is the amount represented by the percentage prescribed, for the category of licensed premises to which the premises belong, of the monthly taxable metered win for the premises for the month for which the tax is payable.