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)
The different classifications of machines as set out in the
state statute, and the definition of terms therein contained, shall
be adopted by the city as part of this article and made a part hereof.
(1986 Code, ch. 4, sec. 3:B)
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)
