Form 2 - Application For Amusement Device Permit (Page 2 of 2) in pdf

AMUSEMENT DEVICE PERMIT APPLICATION INSTRUCTIONS

EFO00148-2

05-25-2007

Instructions are provided only for items that may need clarification.

For more help, contact:

Idaho State Tax Commission - (208) 334-7660 or (800) 972-7660 toll free

sole proprietor, list the name shown on the owner's Social Security

1. Use this application to apply for an amusement device permit (decal)

to be displayed on each currency- or token-operated amusement

card.

device you have in service. Amusement device permits (decals)

If the business is owned by a corporation, limited liability company

are valid from July 1 to June 30 and must be renewed annually. A

renewal form will be sent to you in June each year so you can renew

or partnership, list the legal name as registered with the Secretary

your decals by July 1.

of State.

2. If you have a current Idaho seller's permit, you need only enter your

List the assumed business name (DBA), if different from the legal

current sales tax number, fill in Section 3 of the application, sign

business name. (Example: Legal name Karan Jones - dba Karan's

and date this form, and mail to the Idaho State Tax Commission.

Video Games.) This name must also be registered with the Secretary

of State, (208) 334-2301.

3. A decal is needed for each currency- or token-operated machine or

device used for amusement. Examples: pinball machine, jukebox,

10. Enter the date this business began operating in Idaho.

or video game. List the number of decals you are requesting.

11. If your business is a corporation, enter the date incorporated.

Multiply the number of decals by $42 and enter the total amount

due. Make your check payable to the Idaho State Tax Commission

12. If your business is a corporation, enter the state in which it was

and attach it to this application.

incorporated.

Permits (decals) are transferable from one person to another

13. If the business files income tax returns on a calendar year basis,

once written notification of the transfer is received by the Tax

enter December. If the business files income tax returns on a fiscal

Commission. Permits (decals) may be transferred from a machine

year basis, enter the month the business' fiscal year ends.

that is no longer in service to another machine owned or operated

by the same person.

14. List the business' physical location in Idaho. If you have more than

4. Mark the type of legal business entity that indicates how you will file

one location, attach a separate page listing the additional locations.

your income tax return. If you marked limited liability company, also

(Do not use a PO Box or mail drop address.)

mark either sole proprietorship, partnership or corporation depending

on how you have chosen to be taxed for income tax purposes. If

17. Enter the information for the person we should contact about your

you have questions about types of legal business entities, contact

account.

the Secretary of State, (208) 334-2300.

5. Mark the items that best describe your purpose in filing this form:

21. Describe in detail the products and/or services your business in Idaho

will provide. (Examples: video arcade, restaurant, retail sales: food,

New applicant. If the business is not currently registered with the

books.)

Tax Commission.

Change legal name. If the business is changing its legal name,

22. If this business entity or its owner, partners or members has ever

include a copy of proof, such as amended articles of incorporation

had a tax account number in Idaho, list all permits or accounts.

or federal documentation.

23. List the appropriate information:

Change assumed business name. If the business is changing its

assumed business name (DBA).

If you marked sole proprietorship on line 4, list the requested

information for the owner and spouse.

Add/change location. If the business has changed its physical

business location or added other locations.

If you marked partnership on line 4, list the requested

Change in partners, shareholders, or managing members. List

information for each partner including each partners Social

the percentage of change if the business has new or additional

Security number (required). If there are more than four partners,

partners, shareholders or managing members. Be sure to list all of

attach an additional page.

the partners, shareholders or managing members in box 23.

If you marked S corporation, corporation or nonprofit on line

4, list the requested information for each officer including

The following boxes must be completed:

1-5, 6 or 7, 8, 10, 13-15, 16-18, 21, and 23.

each officers Social Security number (required).

Indicate if

the officer is on the board of directors by writing "yes," "no"

or "not applicable" (N/A). If there are more than four officers,

attach another page.

6. List your federal Employer Identification Number (EIN) if you

have one. If the business is other than a sole proprietorship, you

If you marked limited liability company on line 4, list the

must have an EIN. If you have applied for your EIN, but have not

requested information for all members including each members

received it yet, enter "applied for." If you are not required to have

Social Security number (required). If there are more than four

an EIN, leave this box blank.

members, attach another page.

7. Enter your Social Security number (SSN) if your business is a sole

If you marked government or fiduciary, line 23 is optional.

proprietorship.

8. List the legal name of the business. If the business is owned by a

Form 2 - Application For Amusement Device Permit Page 2

Related Articles

Related forms

Related Categories