Section 11-1501. Definitions

When used in this chapter the following terms
  shall mean or include:
    1.  "Person."  An  individual,  partnership,   society,   association,
  joint-stock  company,  corporation,  estate,  receiver, lessee, trustee,
  assignee, referee,  or  any  other  person  acting  in  a  fiduciary  or
  representative  capacity, whether appointed by a court or otherwise, and
  any combination of individuals.
    2.  "Coin  operated  amusement  device."  Any  machine,   contrivance,
  apparatus, booth or other device which is operated, played, or permitted
  to  function  by  the  insertion or deposit of any coin, currency, slug,
  token or thing of value, and  which  provides  amusement,  diversion  or
  entertainment.
    3.  "Juke  box or similar musical device." Any coin operated amusement
  device designed primarily to provide recorded  music  by  electrical  or
  mechanical  means,  or  which, by such means, provides music, whether or
  not a portion of the device is on or off the premises where the music is
  heard and whether or not somebody starts the  operation  of  the  device
  after the coin, slug, token or thing of value is inserted in the device.
    4. "Game." Any coin-operated amusement device whereby the player tests
  his  skill or strength, or competes against himself or other persons, or
  chance, including but  not  limited  to  pinball  machines;  video  ball
  machines  or  other  electronic  video games; machines whereby one tests
  one's driving, racing, flying, shooting  or  other  skills;  rifles  and
  other  devices  for  shooting at targets; skeeball; bowling games; poker
  roll,  pokerino  and  similar  games;  pool  or  billiard   games;   and
  shuffleboard.  The  foregoing  enumeration  is  illustrative  and is not
  intended to in any way limit the kind of game within this definition.
    5. "Digger device." Any coin-operated amusement device where,  by  the
  use  of  a  crane,  scoop, lever or other method, the player attempts to
  obtain a prize or other thing of value.
    6. "Owner." Any person who maintains a coin operated amusement device,
  whether as title owner, conditional  sales  vendee,  lessee,  bailee  or
  licensee.
    7. "Maintain." To permit or authorize the placing or keeping of a coin
  operated  amusement device on the premises of another person or on one's
  own premises where it will be available for use or operation.
    8. "Return." Any return required to be filed as herein provided.
    9. "City." The city of New York.
    10. "Comptroller." The comptroller of the city of New York.
    11. "Commissioner of finance." The commissioner of finance of the city
  of New York.
    12. "Tax year."  August  first  of  any  calendar  year  through  July
  thirty-first of the following calendar year.
    13.  "Tax."  The tax and the additional tax imposed by section 11-1502
  of this chapter.
    14. "Tax appeals tribunal." The tax appeals  tribunal  established  by
  section one hundred sixty-eight of the charter.