Dude, you're getting way past the point of annoying.
As the copyright holder of part of the product you are wanting to sell / operate I am telling you, beyond any reasonable doubt, you have no permission to do so. The MAME license does not grant ANY commercial use, no amount of reselling, or tax changes that. As I've said, if you wish for further legal advice on the issue please email Namco's lawyers and ask them directly, you will get exactly the same response. The priorities for the MAME developers do not include having a crack team of paid lawyers, so if you don't believe me, then please contact professionals who are directly involved with one of the rights holders for the copyrights you are directly infringing.
End of story. Please destroy your illegal product(s), or license them properly. If you have nothing to hide, and believe you are correct, then do as I say above, and post the response here. I don't believe you will bother, because you don't want to actually hear the answer you'll get.
Saint, can you please check that this isn't just another username for a certain other argumentative user, and if so, just outright ban them for their absolute moronic attitude and inability to comprehend simple facts regarding the legality of the product they are attempting to sell. This is clear-cut as the sun rising and the sun setting. I should not have to waste my time here explaining that somebody has no permission to sell my code / product without my permission at some point in the process, permission that has never been granted.
I do not study law because I do not wish to have to deal with morons like this attempting to justify their pathetic actions despite clearly being in the wrong. Anybody with more than a peanut for a brain can see that this is just plain common sense, and doesn't need legal papers digging up just to show that. I have better things to do with my time and this place is becoming a breeding place for such types. This kind of bull really puts off potential developers.
You can't sell MAME, or any MAME based product. Period.