(a)
Every
operator who exhibits or displays or who permits to be exhibited or
displayed in the city any coin-operated machine shall pay an annual
occupation tax on each coin-operated machine. All associated fees
shall be set by the current fiscal budget of the city. If no fee is
established by budget ordinance, a minimum fee of fifteen dollars
($15.00) occupation tax per machine shall be required.
(b)
All
occupation taxes for coin-operated machines are payable in advance.
Prior to payment of the tax every operator shall register each machine
by make, model, and serial number with the city secretary or designated
agent.
(c)
Every
operator shall register each spare circuit board or control module
by make, model, and serial number with the city secretary or designated
agent, although no additional occupation tax will be levied against
circuit boards or control modules which are not actually in service.
Every operator shall notify the city secretary or designated agent
if and when the circuit board or control module for a coin-operated
machine is placed into service.
(1983 Code, sec. 3-106; Ordinance 8372, sec. 2, adopted 11/18/1982; Ordinance 10038, sec. 2, adopted 12/18/1997; Ordinance 2019-O0037 adopted 3/26/2019)
Gas meters, pay telephones, pay toilets, food vending machines,
confection vending machines, beverage vending machines, merchandise
vending machines, motor vehicle fuel pumps or recharging stations,
and cigarette vending machines which are now subject to an occupation
or gross receipts tax, stamp vending machines, and “service
coin-operated machines,” as that term is defined, are expressly
exempt from the tax levied herein, and the other provisions of this
article.
(1983 Code, sec. 3-107; Ordinance 8372, sec. 2, adopted 11/18/1982; Ordinance 2019-O0037 adopted 3/26/2019)
(a)
The
decal issued by the city secretary to evidence payment of the tax
levied herein shall be securely attached with its own adhesive to
a fixed part of the coin-operated machine. The decal shall be affixed
to the machine in a manner prescribed by the city secretary.
(b)
During
the last quarter of each year, operators shall pay the occupation
tax, register the machines taxed, and receive a decal for each coin-operated
machine to be within the city on January 1st of the following year.
(1983 Code, sec. 3-108; Ordinance 8372, sec. 2, adopted 11/18/1982; Ordinance 10038, sec. 3, adopted 12/18/1997; Ordinance 2019-O0037 adopted 3/26/2019)
The chief of police may seal any such machine upon which the
tax has not been paid in a manner that will prevent further operation.
The city secretary shall charge a fee of five dollars ($5.00) for
the release of any machine sealed for nonpayment of tax. The fee shall
be paid to the city secretary by cashier’s check or money order.
It shall be unlawful to break the seal affixed in the name of the
city or exhibit, display or remove from location any machine on which
the seal has been broken.
(1983 Code, sec. 3-109; Ordinance 8372, sec. 2, adopted 11/18/1982; Ordinance 2019-O0037 adopted 3/26/2019)
