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.