(a)
There
is levied an annual occupation tax equal to one-quarter (1/4) of the
amount levied by the state on coin-operated machines used for recreation
or amusement purposes, or pool or billiard tables. The occupation
tax shall be levied upon the owner of such coin-operated machines,
or pool or billiard tables, save and except religious, charitable
and educational organizations authorized under the laws of the state,
and the tax levied herein shall be paid to the city secretary, who
shall issue an occupation tax receipt and, for each machine on which
the occupation tax is paid, an occupation tax tag. The occupation
tax shall be due and payable on January 1 of each year. Such occupation
tax receipt and tax tag shall specify the year for which the tax receipt
and tax tag are valid. Such occupation tax receipt shall specify the
number of recreation or amusement machines, pool or billiard tables
for which it is issued and the address of the legal owner. The occupation
tax [tag] shall be affixed to each machine, pool or billiard table
on which the occupation tax is paid.
(b)
In the event the owner of any of the recreation or amusement machines wishes to substitute a different machine for one within the city on which the occupation tax has been paid, the owner will remove the tax tag from the machine to be replaced and place it upon the substitute machine. Provided, however, that the machine that is replaced by the substitute machine shall not be operated for profit within the city again until an occupation tax tag is affixed to it. In the event the tax tag is mutilated, the owner will turn in the mutilated occupation tax tag to the city secretary’s office and receive a new tag. There shall be a charge as provided for in the fee schedule found in appendix A to his code for the new tag.
(Ordinance 366-A, sec. III, adopted 12/21/00; Ordinance adopting Code)
The police department is authorized to seal any recreation or amusement machine, or pool or billiard table, on which the occupation tax has not been paid. The police department is authorized to charge a fee as provided for in the fee schedule found in appendix A to this code for the release of any recreation or amusement machine, or pool or billiard table, that is sealed as provided above for nonpayment of the occupation tax. Whoever shall break the seal affixed in the name of the city or display or remove from the location any recreation or amusement machine, or pool or billiard table, shall be guilty of a class C misdemeanor under the laws of the state.
(Ordinance 366-A, sec. VIII, adopted 12/21/00)
