Tennessee Code Title 67. Taxes and Licenses § 67-4-2203

(1) “Applicant” or “licensee” means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself;

(2) “Bona fide coin-operated amusement machine” means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. “Bona fide coin-operated amusement machine” does not include any bona fide merchandise vending machines as defined in rules promulgated by the department of revenue, or any device operated for the purpose of unlawful gambling;

(3) “Business owner or business operator” means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public;

(4) “Commissioner” means the commissioner of revenue;

(5) “Machine tax” means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay;

(6) “Master license” means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally;

(7) “Owner” means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. “Owner” does not include an individual who owns a bona fide coin-operated amusement machine solely for personal use and who does not make the machine available for play by others at a charge, either directly or indirectly; and

(8) “Sticker” means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax.