Objects of the Fee — The Fiscal Axis of Cash Operations
Cash circulation in the gambling business falls under a special fiscal instrument: Article 4 of the Law on the Gambling Business Fee defines the objects of the fee — the casino table, the club table and the gaming machine; the prize fund of a promotional draw; games organised in systematic-electronic form — casino, gaming machine and totalizator games; the difference between the total value of lottery tickets sold and the prize fund; and a cash desk of systematically-electronically organised games placed outside the object organised under the permit.
This list is a map of cash operations: every physical point where a stake is placed or a win is paid out is reflected as an object of the fee, and it is precisely for this reason that quantitative changes in cash desks and terminals are a subject of advance notification to the regulator — a new object means a new fiscal burden.
The Windows of Rates
Article 5 distributes the rates by type of gambling business. For each casino table the fee amounts to between GEL 20 000 and GEL 40 000 per quarter. For each gaming machine — between GEL 2 000 and GEL 4 000 per quarter. For each club table — between GEL 4 000 and GEL 14 000 per quarter, though, by the note to the law, where the holder of a casino permit uses a club table only for a gambling tournament, it is entitled not to pay this fee.
For games organised in systematic-electronic form — casino, gaming machines and totalizator — the rate is between GEL 250 000 and GEL 300 000 per quarter. For each promotional draw the fee is 10 percent of the prize fund; for organising lotteries — 10 percent of the difference between the value of tickets sold and the prize fund. And for each cash desk placed outside the object — between GEL 1 500 and GEL 20 000 per quarter. The ranges are specified at the municipal level, so the choice of location is directly a financial decision.
The Payment Mechanics and the Electronic Mark
Article 6 regulates the payment procedure. The organiser of a promotional draw pays the gambling business fee before the start of the stage, its amount being 10 percent of the prize fund. Holders of permits for promotional draws, casinos, gambling clubs and/or gaming machine halls, and of systematic-electronic permits, pay the fee upon acquiring the mark of payment of the fee.
The mark of payment is an electronically issued mark confirming the payment of the fee and the organiser’s right, at the place of the game, to hold the stage, install a table or machine, organise systematic-electronic games or arrange an external cash desk. From this follows the category of the so-called “unmarked object”: without the mark, a table, machine or cash desk cannot operate lawfully, and this mechanism links cash operations directly to fiscal control.
Security Rules and Cash Logistics
The physical circulation of cash — from the table to the safe, from the safe to the bank, from the cash desk through collection — is governed by security rules which, together with the gambling regulations, form one picture: registration of winnings, video recording in the hall, at the cash desk and at the entrance, the requirements of an armoured window and an alarm signal. These measures ensure the traceability of cash operations and complement the fee system.
The practical conclusion is two-sided: on the one hand, every new cash desk or table means an additional payment into the budget; on the other — the mechanics of the payment mark mean that lawful operation begins only after payment. Therefore a network expansion plan must be drawn up together with the fee calendar.
From a documentary standpoint, every payment order and the requisites of the payment mark are kept in one file: the reporting cycle is recorded together with the register of objects, so that any inspection can be answered with a complete picture from a single file.
Frequently Asked Questions
What is the fee on a casino table?
Between GEL 20 000 and GEL 40 000 per quarter; on a club table — from GEL 4 000 to GEL 14 000, with a possible exemption for tournament-only use.
When does a promotional draw organiser pay the fee?
Before the start of the stage, in the amount of 10 percent of the prize fund — advance payment here is a condition of the campaign’s legitimacy.
What is the payment mark?
An electronically issued mark confirming payment of the fee and granting the right to arrange a table, machine, systematic-electronic game or external cash desk.
What does an external cash desk cost?
Between GEL 1 500 and GEL 20 000 per quarter — a range depending on location and network size.
How We Help on Legal.ge
We will review the structure of your cash operations through the prism of the fee objects, factor the rate ranges into your expansion plan, and safeguard the payment-mark procedures. Contact us on Legal.ge — order in cash operations begins with fiscal discipline.