6°: Basis of assessment and settlement

Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. The tax is not levied when its amount does not exceed €12. When no entrance fee is charged in establishments where it is customary to consume during sessions, or when the entrance fee…