As used in this article, the following words and phrases shall
have the meanings respectively ascribed to them:
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 such terms are hereinafter defined, shall be included
in such term.
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, radios and all other coin-operated
machines which dispense or vend music.
Any person 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 the city.
Any person, individual, firm, company, association or corporation
owning or having the care, control, management or possession of any
coin-operated machine in the 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 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 than the dispensing or vending of “merchandise
or music” or “service” exclusively as such terms
are defined herein. The following are expressly included within such
terms: 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, 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.
(1975 Code, sec. 5-16; 2004 Code,
sec. 4.501)
Every person who owns, controls, exhibits, displays or who permits
to be exhibited or displayed in the city any coin-operated machine
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; provided 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 of the provisions of this
article.
(Ordinance adopting 2004 Code; 2004
Code, sec. 4.502)
(a)
The occupation tax levied by this article shall be paid to the city
tax collector and assessor, 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. No occupation tax receipt issued
for a certain coin-operated machine shall be transferred to any other
machine.
(1975 Code, sec. 5-18; 2004 Code,
sec. 4.503)
Every coin-operated machine subject to the payment of the tax
levied in this article, and upon which the tax has not been paid as
provided in this article, is hereby 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.
(1975 Code, sec. 5-19; 2004 Code,
sec. 4.504)
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 in this article
and the other provisions of this article.
(1975 Code, sec. 5-20; 2004 Code,
sec. 4.505)
Nothing in this article 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.
(1975 Code, sec. 5-21; 2004 Code,
sec. 4.506)
