(a) Every owner, except an owner holding a bona fide coin operated amusement machine solely for personal use or resale, who offers others the opportunity to play for a charge, whether directly or indirectly, any bona fide coin operated amusement machine shall pay annual master license fees as follows:

(1) Level one license. (A) For five or fewer machines, the owner shall pay a master license fee of $250.00.

(B) In the event such owner acquires a sixth or greater number of machines during a calendar year which require a certificate for lawful operation under this chapter so that the total number of machines owned does not exceed 60 machines or more, such owner shall pay an additional master license fee of $1,250.00;

(2) Level two license. (A) For six or more machines but not more than 60 machines, the owner shall pay a master license fee of $1,500.00.

(B) In the event such owner acquires a sixty-first or greater number of machines during a calendar year which require a certificate for lawful operation under this chapter, such owner shall pay an additional master license fee of $1,000.00; or

(3) Level three license. For 61 or more machines, the owner shall pay a master license fee of $2,500.00.

The cost of the license shall be paid to the commissioner by company check, cash, cashier's check, or money order. Upon said payment, the commissioner shall issue a master license certificate to the owner. The master license fee levied by this chapter shall be collected by the commissioner on an annual basis, provided that an owner may purchase a six-month master license during the calendar year for $175.00 for a level one license, $1,050.00 for a level two license, or $1,750.00 for a level three license. The commissioner may establish procedures for master license collection and set due dates for these license payments. No refund or credit of the master license charge levied by this chapter may be allowed to any owner who ceases the operation of bona fide coin operated amusement machines prior to the end of any calendar year.

(b) A copy of an owner's master license shall be prominently displayed at all locations where the owner has bona fide coin operated amusement machines available for commercial use and for play by the public to evidence the payment of the fee levied under this Code section.

(c) Each master license shall not list the name of the owner but shall have a control number which corresponds with the control number issued on the permit sticker to allow for effective monitoring of the licensing and permit system.

(d) The commissioner may provide a duplicate original master license certificate if the original master license certificate has been lost, stolen, or destroyed. The fee for a duplicate original master license certificate is $100.00. If the original master license certificate is lost, stolen, or destroyed, a sworn, written statement must be submitted explaining the circumstances by which the master license was lost, stolen, or destroyed and including the number of the lost, stolen, or destroyed master license certificate before a duplicate original master license certificate can be issued. A master license for which a duplicate master license certificate has been issued is void.

(e) A master license issued under this chapter:

(1) Is effective for a single business entity;

(2) Vests no property or right in the licensee except to conduct the licensed business during the period the license is in effect;

(3) Is nontransferable, nonassignable by and between owners, and not subject to execution; and

(4) Expires upon the death of an individual licensee or upon the dissolution of any other licensee.

(f) An application for the renewal of a license must be made to the commissioner by December 1 of each year.

(g) Acceptance of a master license issued under this chapter constitutes consent by the licensee and the owner or operator of the business where bona fide coin operated amusement machines are available for commercial use and for play by the public that the commissioner or his agents may freely enter the licensed business premises during normal business hours for the purpose of ensuring compliance with this chapter.

(h) An application for a master license to do business under this chapter shall contain a complete statement regarding the ownership of the business to be licensed. This statement of ownership shall specify the same information that is required of the application to secure a sales tax number for the State of Georgia.

(i) The application shall be accompanied by either the annual or semiannual fee plus the required permit fee due for each machine. Additional per machine permits can be purchased during the year if needed by the owner.

(j) The statement of ownership information which is contained in the application will be treated in the same manner as sales tax information records maintained by the department.

(k) A renewal application filed on or after January 1, but before the master license expires, shall be accompanied by a late fee of $125.00. If an owner's master license has been expired for more than 90 days, the owner may not renew the master license. In such a case, the owner shall obtain a new master license by complying with the requirements and procedures for obtaining an original master license.

(l) An owner who properly completes the application and remits all fees with it by the due date may continue to operate bona fide coin operated amusement machines after the expiration date if its license renewal has not been issued, unless the licensee is notified by the commissioner prior to the license expiration date of a problem with the license renewal.