There shall be levied an occupation tax equal in amount to one-fourth (1/4) of the state tax on all coin-operated machines maintained and operated within the corporate limits of the city. Said tax shall be due and payable by owners of said machines and shall be paid for a period of one (1) year, except as hereinafter provided, to run from the first day of January of each year.
(1986 Code, ch. 4, sec. 3:A)
Each machine so operated or maintained within the corporate limits of the city shall have a separate and distinct serial number stamped by indenture into the stationary wood or metal of each such machine.
(1986 Code, ch. 4, sec. 3:C)
It shall be the duty of the assessor and collector of taxes for the city to make a periodic check at least twice a year of all such machines maintained and operated within the corporate limits of the city and to call to the attention of the city attorney all violations of the provisions of this article.
(1986 Code, ch. 4, sec. 3:D)
If any person shall exhibit, display or have in his possession any coin-operated machine subject to the payment of the tax under the terms of the state statute made a part hereof, without having a certificate of the tax collector and assessor of the city attached to said machine or exhibit, or display or have in his possession any such machine without having the serial number plainly stamped thereon, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine, and each day such machine is kept or exhibited without the payment of the tax or without the presence of a serial number on said machine shall constitute a separate offense.
(1986 Code, ch. 4, sec. 3:E)