Instructions for Form RCOA-1 Coin-Operated Amusement Device Tax Decal Order Form

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Form RCOA-1 Instructions
Video Gaming Information
When do tax decals expire?
*On July 19, 2012, the Illinois Gaming Board determined
that the Central Communication System for video gaming
COAD tax decals expire each year on July 31st.
under the Video Gaming Act is functional. Under the
How do I obtain additional tax decals?
violations provisions of Section 35 of the Video Gaming Act,
If you need to purchase additional tax decals on or after
30 days after the board has established that the Central
August 1, complete Form RCOA-1 and Form RCOA-1-A for
Communication System becomes functional, the operating,
possessing, or controlling of any device that is not licensed
the additional machines.
under the Video Gaming Act and that awards credit and
Where can I get help?
contains a circuit, meter, or switch capable of removing and
If you have questions, write us at the address in Step 6 or
recording the removal of these credits when the award of
call us weekdays between 8:00 a.m. and 4:30 p.m.
credits is dependent upon chance is a Class 4 felony and
at 217 785-6613 or 217 524-5409 or visit our website
those devices will be subject to seizure, confiscation, and
at tax.illinois.gov.
destruction as provided in Section 28-5 of the Criminal Code
of 1961. The board announced that video gaming terminals
Step-by-Step Instructions
operated for amusement purposes only and which bear valid
COAD decals are subject to these provisions. Your signature
Step 2: Tell us the number of tax decals you are ordering
on this application is acknowledgment that you are aware of
Line 8a through 8i - Tell us the number of tax decals you
this information.
need on the line next to the type of machine for which you are
ordering tax decals.
General Information
Line 9 - Add Line 8a through 8i. This is the total number of
Who must complete Form RCOA-1?
tax decals you need to order.
For each qualifying coin-operated amusement device
Step 3: Tell us the tax year for which you are
(COAD) or redemption machine you display or operate that
ordering tax decals
may be played/operated by the public at a place you either
own or lease (whether or not you own the machine), you
Line 10 - Complete the tax year for which you are ordering
must complete Form RCOA-1, and Form RCOA-1-A, Coin-
tax decals (e.g., August 1, 2012 to July 31, 2013).
Operated Amusement Device Schedule, and pay for the
Step 4: Figure your tax due
decals in full on or before July 31st.
Line 11 - Write the total from Step 2, Line 9.
After we process your application and payment, we will send
Line 12 - Multiply Line 11 by $30.
you the tax decals. You must affix a current tax decal securely
to the qualifying device or machine for which it was issued and
Line 13 - It is a Class C misdemeanor to operate/display a
it must be conspicuously displayed.
COAD or redemption machine without a tax decal and also
What is a qualifying COAD device or redemption machine?
subjects the operator to a penalty of 30 percent of the tax due.
If you are obtaining a tax decal that is late, multiply the number
An annual tax decal must be obtained for each of your
of machines included in Line 11 which are late by $9.00.
1. COADs (coin-operated amusement devices). A COAD is
Line 15 - Write the amount of the credit you wish to apply.
a coin-in-the-slot mechanical device (e.g., video game,
pinball machine, or mechanical ride) that returns no
Step 5: Sign
monetary or merchandise prize to its player. Note: Crane
You must sign and date Form RCOA-1. Also, provide a
machines do not require tax decals.
daytime telephone number where we may can contact you.
2. redemption machines. A redemption machine rewards its
player with merchandise prizes in exchange for accumu-
Step 6: Mail your order form
lated tickets/tokens from the play of the game. The value
Mail your completed Form RCOA-1, Form RCOA-1-A, and
of prizes awarded in lieu of tickets or tokens for single play
payment to us at
of the device cannot exceed $25. The redemption value of
SPRINGFIELD CASHIERING OPERATIONS SECTION
the tickets/tokens cannot exceed the amount charged for
ILLINOIS DEPARTMENT OF REVENUE
a single play of the game. Note: Crane machines do not
PO BOX 19019
require tax decals.
SPRINGFIELD IL 62794-9019
Warning: Unlawful operation/display of a qualifying COAD
Note: If you prefer, you can file Form RCOA-1 using our
or redemption machine is a Class C misdemeanor and also
subjects the operator to a penalty of 30 percent of the tax
WebFile program at tax.illinois.gov.
due. An unlawfully operated/displayed COAD or redemption
Make your check payable to “Illinois Department of
machine is subject to seizure by the Illinois Department of
Revenue (COAD).”
Revenue.
Warning: If you unlawfully operate, own, or possess a
*ZZZZZZZZZ*
machine subject to the Video Gaming Act requirements, it is
a Class 4 felony and those devices will be subject to seizure,
confiscation, and destruction.
RCOA-1 back (R-11/12)
Form RCOA-1 Instructions
Video Gaming Information
When do tax decals expire?
*On July 19, 2012, the Illinois Gaming Board determined
that the Central Communication System for video gaming
COAD tax decals expire each year on July 31st.
under the Video Gaming Act is functional. Under the
How do I obtain additional tax decals?
violations provisions of Section 35 of the Video Gaming Act,
If you need to purchase additional tax decals on or after
30 days after the board has established that the Central
August 1, complete Form RCOA-1 and Form RCOA-1-A for
Communication System becomes functional, the operating,
possessing, or controlling of any device that is not licensed
the additional machines.
under the Video Gaming Act and that awards credit and
Where can I get help?
contains a circuit, meter, or switch capable of removing and
If you have questions, write us at the address in Step 6 or
recording the removal of these credits when the award of
call us weekdays between 8:00 a.m. and 4:30 p.m.
credits is dependent upon chance is a Class 4 felony and
at 217 785-6613 or 217 524-5409 or visit our website
those devices will be subject to seizure, confiscation, and
at tax.illinois.gov.
destruction as provided in Section 28-5 of the Criminal Code
of 1961. The board announced that video gaming terminals
Step-by-Step Instructions
operated for amusement purposes only and which bear valid
COAD decals are subject to these provisions. Your signature
Step 2: Tell us the number of tax decals you are ordering
on this application is acknowledgment that you are aware of
Line 8a through 8i - Tell us the number of tax decals you
this information.
need on the line next to the type of machine for which you are
ordering tax decals.
General Information
Line 9 - Add Line 8a through 8i. This is the total number of
Who must complete Form RCOA-1?
tax decals you need to order.
For each qualifying coin-operated amusement device
Step 3: Tell us the tax year for which you are
(COAD) or redemption machine you display or operate that
ordering tax decals
may be played/operated by the public at a place you either
own or lease (whether or not you own the machine), you
Line 10 - Complete the tax year for which you are ordering
must complete Form RCOA-1, and Form RCOA-1-A, Coin-
tax decals (e.g., August 1, 2012 to July 31, 2013).
Operated Amusement Device Schedule, and pay for the
Step 4: Figure your tax due
decals in full on or before July 31st.
Line 11 - Write the total from Step 2, Line 9.
After we process your application and payment, we will send
Line 12 - Multiply Line 11 by $30.
you the tax decals. You must affix a current tax decal securely
to the qualifying device or machine for which it was issued and
Line 13 - It is a Class C misdemeanor to operate/display a
it must be conspicuously displayed.
COAD or redemption machine without a tax decal and also
What is a qualifying COAD device or redemption machine?
subjects the operator to a penalty of 30 percent of the tax due.
If you are obtaining a tax decal that is late, multiply the number
An annual tax decal must be obtained for each of your
of machines included in Line 11 which are late by $9.00.
1. COADs (coin-operated amusement devices). A COAD is
Line 15 - Write the amount of the credit you wish to apply.
a coin-in-the-slot mechanical device (e.g., video game,
pinball machine, or mechanical ride) that returns no
Step 5: Sign
monetary or merchandise prize to its player. Note: Crane
You must sign and date Form RCOA-1. Also, provide a
machines do not require tax decals.
daytime telephone number where we may can contact you.
2. redemption machines. A redemption machine rewards its
player with merchandise prizes in exchange for accumu-
Step 6: Mail your order form
lated tickets/tokens from the play of the game. The value
Mail your completed Form RCOA-1, Form RCOA-1-A, and
of prizes awarded in lieu of tickets or tokens for single play
payment to us at
of the device cannot exceed $25. The redemption value of
SPRINGFIELD CASHIERING OPERATIONS SECTION
the tickets/tokens cannot exceed the amount charged for
ILLINOIS DEPARTMENT OF REVENUE
a single play of the game. Note: Crane machines do not
PO BOX 19019
require tax decals.
SPRINGFIELD IL 62794-9019
Warning: Unlawful operation/display of a qualifying COAD
Note: If you prefer, you can file Form RCOA-1 using our
or redemption machine is a Class C misdemeanor and also
subjects the operator to a penalty of 30 percent of the tax
WebFile program at tax.illinois.gov.
due. An unlawfully operated/displayed COAD or redemption
Make your check payable to “Illinois Department of
machine is subject to seizure by the Illinois Department of
Revenue (COAD).”
Revenue.
Warning: If you unlawfully operate, own, or possess a
*ZZZZZZZZZ*
machine subject to the Video Gaming Act requirements, it is
a Class 4 felony and those devices will be subject to seizure,
confiscation, and destruction.
RCOA-1 back (R-11/12)

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