§ 18-33. Subject to local business tax.

(a)

Every person who operates for profit any coin-operated device, with the exception of the following types of machines, shall after a permit is issued by city pursuant to the terms of this chapter, pay a local business tax as prescribed in chapter 66 of this Code.

(1)

Machines which dispense United States postage stamps, newspapers, and coin-operated telephones.

(2)

Vending machines dispensing any product which are sponsored by nonprofit organizations where the entire proceeds of such device are used for charitable purposes as recognized by the Internal Revenue Code.

(b)

The local business tax for coin-operated devices shall be assessed based on the highest number of machines located on the business premises on any single day during the previous receipted year or, in the case of new businesses, be based on an estimate for the current year.

(c)

The owner of each coin-operated device must pay the local business tax set forth herein prior to any such coin-operated device being put in operation. If the owner of the coin-operated device and the business owner of the premises on which the coin-operated device is located are one and the same only one local business tax shall apply. The owner of any properly licensed business where such coin-operated device is located and operated, if different from the owner of the coin-operated device, shall also pay the local business tax set forth herein.

(d)

All coin-operated devices in operation without a valid license tax having been paid thereon may be confiscated by the city manager or designee and held until the license fee due thereon plus 25 percent penalty and all moving and storage charges are paid by the owner of such device.

(Ord. No. 2010-08, § 1, 5-18-2010)