(A) An occupation tax is hereby levied and imposed on every person selling any goods, wares or merchandise from, or operating or maintaining, any machine or device coming under the provisions of this article, even though such occupation be incidental to another business. Every such operator within the city shall pay the tax in the amount and manner specified in section 11-93 of this article. Every such owner-operator shall pay the tax in the amount and manner specified in section 11-93 of this article, even though the owner-operator is domiciled outside the city.
(B) An occupation tax is hereby levied and imposed upon the business of distributing any of the machines or devices coming under the provisions of this article for profit or gain within the city. Every distributor shall pay the tax in the amount and manner specified in this article, even though the distributor is domiciled outside the city.
(Ord. 2648, § 4, passed 12-9-1991)