The following words, terms and phrases, when used in this division,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
means every machine or device of any kind or character which
is operated by or with coins, metal slugs, tokens or checks. The terms
“music coin-operated machines” and “skill or pleasure
coin-operated machines,” as those terms are hereinafter defined,
shall be included in such term.
means every coin-operated machine of any kind or character
which dispenses or vends, or which is used or operated for dispensing
or vending, music and which is operated by or with coins or metal
slugs, tokens or checks. The following are expressly included within
such term: phonographs, pianos, graphophones and all other coin-operated
machines which dispense or vend music.
means any person who exhibits, displays or permits to be
exhibited or displayed, in a place of business other than his own,
any coin-operated machine in the city.
means any person owning any coin-operated machine in the
city.
means pay toilets, pay telephones and all other machines
or devices which dispense service only and not merchandise, music,
skill or pleasure.
means every coin-operated machine of any kind or character
whatsoever, when such machines dispense or are used or are capable
of being used or operated for amusement or pleasure or when such machines
are operated for the purpose of dispensing or affording skill or pleasure,
or for any other purpose other than the dispensing or vending of merchandise
or music or service exclusively as those terms are defined herein.
The following are expressly included within such term: marble machines,
marble table machines, marble shooting machines, miniature racetrack
machines, miniature football machines, miniature golf machines, miniature
bowling machines and all other coin-operated machines which dispense
or afford skill or pleasure; provided that every machine or device
of any kind or character which dispenses or vends merchandise, commodities
or confections or plays music in connection with or in addition to
such games or dispensing of skill or pleasure shall be considered
as skill or pleasure machines and taxed at the higher rate fixed for
such machines.
(1973 Code, sec. 5-13; 1991 Code,
sec. 6-26; 2007 Code, sec. 8-21)
Every owner, save an owner holding an import license and holding
coin-operated machines solely for resale, who owns, controls, possesses,
exhibits, displays or who permits to be exhibited or displayed in
this city any coin-operated machine shall pay, and there is hereby
levied on each coin-operated machine, except such as are exempted
herein, an annual occupation tax of one- fourth of the tax levied
on every owner by the state; provided that nothing herein shall prevent
the operator of such machines from paying the tax levied in this section
for the account of the owner, but the payment of such tax by such
operator or other person shall not relieve the owner from the responsibility
of complying with all provisions of this division.
(1973 Code, sec. 5-14; 1991 Code,
sec. 6-27; 2007 Code, sec. 8-22)
(a)
The
occupation tax levied hereby shall be paid to the city tax assessor-collector,
who shall issue an occupation tax receipt.
(b)
The
occupation tax receipt shall be attached to the coin-operated machine
mentioned in the receipt and shall bear the serial number of the particular
machine.
(c)
It
shall be unlawful for any person to operate, exhibit or display any
coin-operated machine in the city without having attached thereto
an occupation tax receipt and no occupation tax receipt issued for
a certain coin-operated machine shall be transferred to any other
machine.
(1973 Code, sec. 5-15; 1991 Code,
sec. 6-28; 2007 Code, sec. 8-23)
Every coin-operated machine subject to the payment of the tax
levied herein, and upon which the tax has not been paid as provided
herein, is hereby declared to be a public nuisance, and may be seized
and destroyed by the chief of police except as may be prohibited by
law for the seizure and destruction of common nuisances.
(1973 Code, sec. 5-16; 1991 Code,
sec. 6-29; 2007 Code, sec. 8-24)
Stamp vending machines and service coin-operated machines are
expressly exempt from the tax levied herein and the other provisions
of this division. Gas meters, pay telephones, pay toilets, food vending
machines, confection vending machines, beverage vending machines,
merchandise vending machines and cigarette vending machines are also
exempt by virtue of their being subject to an occupation or gross
receipts tax. Nothing herein shall be construed to tax anything expressly
exempted by state law.
(1973 Code, sec. 5-17; 1991 Code,
sec. 6-30; 2007 Code, sec. 8-25)
Nothing in this division shall be construed, or have the effect,
to license, permit, authorize or legalize any machine, device, table
or coin-operated machine, the keeping, exhibition, operation, display
or maintenance of which is now illegal or in violation of any section
of the Penal Code of this state or the constitution of this state.
(1973 Code, sec. 5-18; 1991 Code,
sec. 6-31; 2007 Code, sec. 8-26)
