(A) There is levied an annual occupation tax equal to one-half of the amount levied by the state on coin-operated machines used for recreation or amusement purposes, or pool or billiard tables. The occupation tax shall be levied upon the owner of such coin-operated machines, or pool or billiard tables, save and except religious charitable and educational organizations authorized under the laws of the state; and the tax levied herein shall be paid to the Tax Collector of the city, who shall issue an occupation tax receipt and, for each machine on which the occupation tax is paid, an occupation tax tag. The occupation tax shall be due add payable on January 1 of each year. Such occupation tax receipt and tax tag shall specify the year for which the tax receipt and tax tag are valid. Such occupation tax receipt shall specify the number of recreation or amusement machines, pool or billiard tables for which it is issued and the address of the legal owner. The occupation tax shall be affixed to each machine, pool or billiard table on which the occupation tax is paid.
(B) In the event the owner of any of the recreation or amusement machines wishes to substitute a different machine for one within the city on which the occupation tax has been paid, the owner will remove the tax tag from the machine to be replaced and place it upon the substitute machine. Provided, however, that the machine that is replaced by the substitute machine shall not be operated for profit within the city again until an occupation tax tag is affixed to it. In the event the tax tag is mutilated, the owner will turn in the mutilated occupation tax tag to the tax collector's office and receive a new tag. There shall be a $.25 charge for the new tag.
('68 Code, § 23-55) (Ord. passed 11-10-64; Am. Ord. 2-1977-4, passed 2-8-77; Am. Ord. 4-1977-9, passed 4-12-77; Am. Ord. 10-1979-53, passed 10-9-79)