For the purpose of this article, the following definitions shall apply, unless the context clearly indicates or requires a different meaning:
Coin-operated machine.
Any kind of machine or device operated by or with a coin or other United States currency, metal slug, token, electronic card, or check, including a music or skill or pleasure coin-operated machine.
Music coin-operated machine.
Any kind of coin-operated machine, including a phonograph, piano, or graphophone, that:
(1) 
Dispenses music or is used to dispense music;
(2) 
Is operated by inserting a coin, metal slug, token, or check; and
(3) 
Is not an amusement machine designed exclusively for a child.
Operator.
A person who exhibits or displays, or permits to be exhibited or displayed, a coin-operated machine in this state in a place of business that is not owned by the person.
Owner.
A person who owns a coin-operated machine in this state.
Person.
An individual, association, trustee, receiver, partnership, corporation, or organization or a manager, agent, servant, or employee of an individual, association, trustee, receiver, partnership, corporation, or organization.
Service coin-operated machine.
Any kind of machine or device, including a pay toilet or telephone, that dispenses only a service. The term does not include a machine or device that dispenses merchandise, music, skill, or pleasure.
Skill or pleasure coin-operated machine.
Any kind of coin-operated machine that dispenses, or is used or is capable of being used to dispense, or is used or is capable of being used to dispense [sic] or afford amusement, skill, or pleasure or is operated for any purpose other than for dispensing only merchandise, music, or service. The term:
(1) 
Includes a marble machine, marble table machine, marble shooting machine, miniature racetrack machine, miniature football machine, miniature golf machine, miniature bowling machine, billiard or pool game, or machine or device that dispenses merchandise or commodities or plays music in connection with or in addition to dispensing skill or pleasure; and
(2) 
Does not include an amusement machine designed exclusively for a child.
(1966 Code, ch. 20.0, art. I, sec. 2; Ordinance 82-1 adopted 2/4/82; 1994 Code, sec. 111.15; Ordinance 02-11 adopted 7/2/02)
(a) 
Amount.
There is levied upon and there shall be collected from every owner of coin-operated machines within the city an occupation tax in an amount equal to one-quarter of the state tax levied.
(b) 
Duration of license or receipt.
Any license or receipt issued pursuant to this section shall expire on December 31 of the year the license, permit or receipt was issued, or [upon] the death or dissolution of the license holder.
(1966 Code, ch. 20.0, art. I, sec. 1; Ordinance 82-1 adopted 2/4/82; 1994 Code, sec. 111.16; Ordinance 02-11 adopted 7/2/02)
The occupation tax levied shall be paid to the city tax collector, who shall issue an occupation tax receipt. The receipt shall be attached to the coin-operated machine mentioned in the receipt and shall bear the serial number of the particular machine.
(1966 Code, ch. 20.0, art. I, sec. 4; Ordinance 82-1 adopted 2/4/82; 1994 Code, sec. 111.17)
Any machine located in the city on which the occupation tax has not been paid shall be sealed. A fee as set forth in the fee schedule in appendix A of this code shall be charged for the release of any machine sealed.
(1966 Code, ch. 20.0, art. I, sec. 4; Ordinance 82-1 adopted 2/4/82; 1994 Code, sec. 111.18)
This article does not apply to:
(1) 
A stamp vending machine;
(2) 
A service coin-operated machine; or
(3) 
If subject to an occupational or gross receipts tax:
(A) 
A gas meter;
(B) 
A food vending machine;
(C) 
A confection vending machine;
(D) 
A beverage vending machine;
(E) 
A merchandise vending machine, or
(F) 
A cigarette vending machine.
(1994 Code, sec. 111.20; Ordinance 02-11 adopted 7/2/02)
A corporation or association owning, leasing, or renting a music or skill or pleasure coin-operated machine is exempt from this article if the corporation or association is organized and operated exclusively for religious, charitable, educational, or benevolent purposes.
(1994 Code, sec. 111.21; Ordinance 02-11 adopted 7/2/02)