There is hereby assessed against the operator of each coin-operated
machine, as defined in Vernon's Ann. Civ. St. art. 8801, in the city,
an occupation tax of $7.50 per year per machine. The occupation tax
imposed hereby shall be due and payable to the city tax collector
on or before July 15 of each calendar year and upon payment thereof
the tax shall be considered paid until July 15 of the following year.
[Code 1984, ch. 4, § 9]