The Att 300LLA form is a two-page document issued by the Georgia Department of Revenue (DOR) under the state's Coin-Operated Amusement Machine (COAM) law. It covers both new registrations and annual renewals.
Any individual or business that owns or operates coin-operated amusement machines in Georgia must file this form. Covered equipment includes video game consoles, pinball machines, jukeboxes, and similar coin-fed devices placed at arcades, restaurants, bars, or other venues.
The form is divided into three main parts:
First-time applicants who submit a complete Att 300LLA form may receive a temporary operating license while the Georgia DOR reviews the application. This allows machines to remain in service during the processing period, provided all financial requirements are met.
Renewal applicants must confirm that their machine count and location details have not changed since the previous license period. Any changes require a corrected or supplemental filing. New applicants must list every machine and location from the start.
For related filings, see the Georgia State Tax Instructions and the Business License Application forms available on FormsPal.
| Question | Answer |
|---|---|
| Form Name | Att 300Lla Form |
| Form Length | 2 pages |
| Issuing Agency | Georgia Department of Revenue |
| Purpose | COAM license and decal registration |
| Avg. time to fill out | 10-15 min |
| Other names | ATT-300LLA, COAM Registration Form, Georgia Amusement Machine License Application |