(a) Subject to the exemption in division (c) of this section, every exhibitor who is required by Section 692A.03 to obtain a license shall pay a license fee for each two (2) year license period or fraction of that period, under the following schedule:
Number of Devices at One Location | Fee |
3 or less | $60.00 per device |
4 - 20 | $40.00 per device |
Over 20 | No charge |
(b) Every exhibitor who obtains a license for a place of business under division (a) of this section and who subsequently desires to increase the number of amusement devices at that place of business shall file an additional license application under Section 692A.05, and shall pay an additional license fee based on the amounts in division (a) of this section taking into account the number of devices for which annual license fees have already been paid.
(c) (1) No license fee shall be required of a charitable organization for any amusement device with respect to which:
A. The charitable organization is not subject to the tax imposed by Section 511 of the Internal Revenue Code of 1986, as amended, for unrelated business income with respect to the revenues derived from the device; or
B. The charitable organization is the owner of the device.
(2) For purposes of this division (c), a “charitable organization” means any corporation, or association, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, or educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation; provided, however, that nothing in this division shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one (1) or more organizations described in this division.
(Ord. No. 2393-02. Passed 2-3-03, eff. 2-3-03)
Note: Notwithstanding any other provision of this ordinance or Chapter 692A of the Codified Ordinances, any license to exhibit coin operated amusement devices issued by the Commissioner of Assessments and Licenses between January 1, 1995 and June 30, 1995, inclusive, shall be issued with an expiration date of June 30, 1997. The fee in any such case shall be the same fee as specified in Section 692A.04 of the Codified Ordinances, as enacted by Section 1 of this ordinance.