there is some wrong understanding about this concept. Hence this questions
If it is not your banks atm, then you are "borrowing" another banks money, literally. They count that stuff and put it in there themselves. So they have to contact your bank and your bank has to wire it to them (of course a pc does this). We provide ATM sales and processing for entrepreneurs and small businesses. There is no standard tax for ATM providers. The income earned by an ATM owner (could be you...) is taxed as regular income. A couple states (NY and MA...) charge a license fee per ATM. This is $40/year per ATM. http://franklinatm.com
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