For the purpose of this division, the following definitions
shall apply unless the context clearly indicates or requires a different
meaning.
Every machine or device of any kind or character which is
operated by or with coins, metal slugs, tokens or checks, “music
coin-operated machines” and “skill or pleasure coin-operated
machines” as those terms are hereinafter defined, shall be included
in such terms.
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 the
term: phonographs, pianos, graphophones, radios and all other coin-operated
machines which dispense or vend music.
Any person, firm, company, association or corporation who
exhibits, displays or permits to be exhibited or displayed, in his
or its place of business or upon premises under his or its control,
any coin-operated machine in this city.
Any person, individual, firm, company, association or corporation
owning or having the care, control, management or possession of any
coin-operated machine in this city.
Pay toilets, pay telephones and all other machines or devices
which dispense service only and not merchandise, music, skill or pleasure.
Every coin-operated machine of any kind or character whatsoever,
when such machine or 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 the 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.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.45)
(a)
Every
person who owns, controls, exhibits, displays, or who permits to be
exhibited or displayed in this city any coin-operated machines, shall
pay, and there is hereby levied on every coin-operated machine, except
such as are exempted herein, an annual occupation tax of one-fourth
the tax charged and collected by the state.
(b)
Provided
that nothing herein shall prevent the operator of such machines from
paying the tax levied in this division 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.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.46)
(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
hereafter 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.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.47)
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 declared to be a public nuisance, and may be seized and
destroyed by the chief of police and his agents, as in such cases
made and provided by law for the seizure and destruction of common
nuisances.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.48)
Gas meters, pay telephones, pay toilets, food vending machines,
confection vending machines, beverage vending machines, merchandise
vending machines and cigarette vending machines which are now subject
to an occupation or gross receipts tax and service coin-operated machines
are expressly exempt from the tax levied herein, and the other provisions
of this division.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.49)
Nothing herein 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 article of the penal
code of the state or the constitution of the state.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.50)
It shall be unlawful for any person to operate or permit to
be operated on premises under his control any skill or pleasure coin-operating
machine within 500 feet of any school ground in the city between the
hours of 7:00 a.m. and 5:00 p.m. of days in which classes are taught
in the public schools within the city.
(1995 Code of Ordinances, Title XI, Chapter 111,
Section 111.51)
