Sec. 31-40. - Occupation tax required.

Every owner or operator who owns, controls, possesses, exhibits, displays, or who permits to be exhibited or displayed in this city any coin operated machine which are not exempt from payment by section 31-42 of this Code, shall pay the appropriate annual taxes as provided in section 31-43.

(Ord. No. 76466, 9-10-92)

Sec. 31-41. - Definitions.

The terms "owner," "operator," "coin-operated machine," "music coin-operated machine," "skill or pleasure coin-operated machine," or "service coin-operated machine," as used in this section, shall have the meanings given to them in chapter eight, V.A.T.S., coin-operated services. The term "tax," as used in this section, shall have the meaning of "occupation tax."

(Ord. No. 76466, 9-10-92)

Sec. 31-42. - Machines exempt from tax.

Gas meters, pay telephones, pay toilets, food vending, confection vending, beverage vending, merchandise vending and cigarette vending machines, which are now subject to an occupation or gross receipts tax, stamp vending machines and "service coin-operated machines," and machines exclusively for the amusement of children, are expressly exempt from the provisions of this article.

(Ord. No. 76466, 9-10-92)

Sec. 31-43. - Amount of tax.

(a)

The following tax shall be collected by the tax assessor-collector:

(1)

For each coin-operated machine the annual occupation tax shall be an amount that does not exceed one-fourth (¼) the amount of the state tax.

(2)

The tax shall be prorated on a semiannual basis. That is, the amount of the tax shall be one-half (½) of the annual amount when paid on a machine placed in operation from December to May.

(3)

There shall be no proration of the tax paid on a coin-operated machine which has been sealed for any of the reasons in section 31-48

(b)

The tax assessor-collector may not refund any part of a tax after it is paid.

(Ord. No. 76466, 9-10-92)

Sec. 31-44. - When tax is due.

Tax on a coin-operated machine is due by June 1, and shall expire on the last day of May of each year. Payment of the tax is verified by placement of a decal on each coin-operated machine prior to its placement, display, or use.

(Ord. No. 76466, 9-10-92)

Sec. 31-45. - Issuance of decal.

Upon payment of the tax required by section 31-43, a decal representing payment of the tax shall be issued by the assessor-collector for placement on the machine under the guidelines of section 31-47. No tax receipt or decal shall be issued for a period longer than one (1) year.

(Ord. No. 76466, 9-10-92)

Sec. 31-46. - Display of decal.

It shall be unlawful for any person to possess or exhibit within the city, any coin-operated amusement machine without having first properly attached thereto a valid current decal issued by the city tax assessor-collector, thereby verifying the payment of the tax thereon for the current coin-operated machine tax year of June 1 through May 31. Decal shall be conspicuous and visible to the public, and attached in accordance with section 31-47.

(Ord. No. 76466, 9-10-92)

Sec. 31-47. - Attachment to machine.

Occupation tax decals shall be conspicuously attached to a permanent surface of the machine so as to make the decal visible for inspection without movement of machine. Decals not properly displayed will be invalid. Tax decals shall be securely and permanently attached to the coin-operated machine. It shall be unlawful to enclose any tax decal in a plastic cover or to in any way affix the decal in a less than permanent manner so that the decal may be removed or moved from one machine to another without the destruction of the decal resulting as a consequence of such removal. The decal must be attached by use of the adhesive exposed on back following complete removal of the protective backing. Decals shall not be affixed by the use of tape. Any decal not affixed permanently to a machine as described in this section by use of the adhesive backing on the decal shall be immediately voided. Any decal removed from a machine shall be immediately voided. Occupation tax decals issued under the provisions of this article are not transferrable from one person to another or from one coin-operated machine to another.

(Ord. No. 76466, 9-10-92)

Sec. 31-48. - Sealing and release of machines.

(a)

The special tax investigators of the city tax office are authorized to and shall have the power to inspect any coin-operated machines for compliance of this article and shall seal or otherwise make inoperable any coin-operated machine on which the city occupation tax has not been paid or on which the decal has been improperly placed, removed, invalidated, voided, or defaced in such a manner as to deem the decal number unreadable.

(b)

The special tax investigators are authorized to release any machine so sealed upon the payment in full of the tax due and verification of the correct placement of the current decal on the coin-operated machine so sealed, and the payment of a penalty of five dollars ($5.00) to the assessor-collector for each machine so sealed. A coin-operated machine shall remain sealed and it shall be unlawful to play, use, or remove from the premises where it was located when sealed, any machine sealed by an investigator until such time as all taxes and penalty fees are paid in accordance with the provisions contained in this article.

(Ord. No. 76466, 9-10-92)

Secs. 31-49—31-65. - Reserved.