This version of the legislation is compiled and maintained in a database of legislation by the Parliamentary Counsel's Office and published on the NSW. Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels in NSW. Find out about the rates, due dates and how to pay. What is 'playing for stakes'? This is when players wager money (or something else of value) on an event with the aim of winning additional. Only hotels have poker machine permits; Hotels with more than 10 gaming machines must have a Hotel Gaming Room. For each club and hotel, these reports contain the: licence number and licence name; suburb and postcode; local government area (LGA); number of. . Financial arrangements to acquire gaming.