6Tax on gaming machines

#### 6 Tax on gaming machines 6 Tax on gaming machines > > (1) A tax is payable on profits from gaming machines kept in a hotel or on the premises of a registered club. > > > (2) The tax is payable by the hotelier or registered club concerned. > > > (3) In the event of a tax default (within the meaning of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)) in respect of an amount of tax for which a hotelier is liable— > > > > > (a) the hotelier, and > > > > > (b) any person who, at the time the amount became due, was directly interested in the business, or the profits of the business, carried on under the hotel licence, > > > > are jointly and severally liable to pay the amount concerned, and section 45 of that Act applies accordingly. > > Note— > > Section 45 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) provides for recovery of tax where two or more persons are jointly liable to pay it. > > **s 6:** Am 2007 No 92, Sch 4.8 \[6\].