§ 23-42. Coin-operated machines or devices—operators and merchants license tax requirements.
(a)
Every person selling, leasing, renting or otherwise furnishing or providing a coin-operated machine or device operated on a coin-in-the-slot principle shall be deemed to be a coin machine operator and shall annually pay a license tax of two hundred dollars ($200.00) per year; except that coin machine operators furnishing or otherwise providing more than two (2) but less than ten (10) machines or devices shall pay a license tax of fifty dollars ($50.00) per year, and in addition thereof, thirty-three cents ($0.33) per one hundred dollars ($100.00) of total gross receipts actually received by the operator as his share of the total gross receipts, or thirty dollars ($30.00), whichever is greater.
(b)
The coin machine operator's license tax imposed by this section shall not apply to operators of weighing machines, automatic baggage or parcel-checking machines or receptacles, vending machines so constructed as to do nothing but vend merchandise or postage stamps or provide service only, viewing machines, self-photographing machines, devices or machines affording rides to children or adults, or devices or machines for the delivery of newspapers.
(c)
Every coin machine operator or merchant placing vending machines in their place of business shall furnish to the commissioner a complete list of machines on location and the address of each location on or before the 1st day of March of each year.
(d)
Each coin-operated machine operated under the provisions of this chapter shall have conspicuously located thereon, a decal, sticker or other adhesive label, no less than one (1) inch by two (2) inches in size, clearly denoting the operator's name and address.
(Ord. No. 4969-96, § 1)
(Ord. No. 4969-96, § 1)