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1995 SESSION

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LD4954158
HOUSE JOINT RESOLUTION NO. 530 Offered January 23, 1995 Requesting the Department of Taxation to study the ramifications of placing a state tax on video game arcade machines. ---------- Patrons--Connally, Almand and Darner ---------- Referred to Committee on Rules ----------

WHEREAS, video game machines in arcades are a popular and profitable business; and

WHEREAS, at least one state in the United States levies a tax on video game machines in arcades, with the revenues being dedicated to juvenile assistance programs; and

WHEREAS, new sources of revenue for the Commonwealth are always needed as are programs for young people, especially those at-risk; and

WHEREAS, the Department of Taxation has the expertise needed to study imposing a tax on such video games in the Commonwealth; now, therefore, be it

RESOLVED by the House of Delegates, the Senate concurring, that the Department of Taxation be hereby requested to study the ramifications of imposing a state tax on video game machines in arcades, including an estimate of the number of machines in the state; the revenue possibilities of such a tax; the administration of such a tax; the impact of such a tax on the video machine and arcade industry; experience in other states with similar taxes and other matters that would be relevant. The Department is to also include an investigation of mechanisms for dedicating the revenue to services to juveniles, including such possibilities as expanded Medicaid coverage, a fund to be used by localities to support after school recreation or a youth conservation corps similar to the Oregon Youth Conservation Corps.

The Department of Taxation may seek assistance from the Commission on Youth and the Department of Youth and Family Services.

The Department of Taxation shall complete its work in time to submit its findings and recommendations to the Governor and the 1996 Session of the General Assembly as provided in the procedures of the Division of Legislative Automated Systems for processing legislative documents.