199.01 Definitions
199.02 Imposition of Tax; Purpose
199.03 Exemptions
199.04 Records to be Kept
199.05 Returns
199.06 Payment of Tax
199.07 Stamps
199.08 Determination of Tax
199.09 Refunds
199.10 Appeals
199.11 Proceedings to Recover Tax
199.12 General Powers of the Commissioner
199.13 Interest and Penalties
199.14 Returns to be Secret
199.15 Notices and Limitations of Time
199.16 Disposition of Revenues
199.99 Penalty
When used in this chapter the following terms shall mean or include:
(a) “City” means the City of Cleveland, Ohio.
(b) “Coin operated amusement devices” means any machine, contrivance, apparatus, booth or other device which is operated, played, or permitted to function by the insertion or deposit of any coin, currency, slug, token or thing of value, and which provides amusement, diversion or entertainment.
(c) “Commissioner” means the Commissioner of Assessments and Licenses of the City of Cleveland.
(d) “Digger device” means any coin operated amusement device where, by the use of a crane, scoop, lever or other method, the player attempts to obtain a prize or other thing of value.
(e) “Division” means the Division of Assessments and Licenses of the City of Cleveland.
(f) “Game” means any coin operated amusement device whereby the player tests his or her skill or strength or chance, or competes against himself, herself or other persons, including but not limited to pinball machines; video ball machines or other electronic video games; machines whereby one tests one’s driving, racing, flying, shooting or other skills; rifles and other devices for shooting at targets; skeeball; bowling games; poker roll; pokerino and similar games; pool or billiard games; and shuffleboard. The foregoing enumeration is illustrative and is not intended to in any way limit the kind of game within this definition.
(g) “Juke box or similar musical device” means any coin operated amusement device designed primarily to provide recorded music by electrical or mechanical means, or which, by such means, provides music, whether or not a portion of the device is on or off the premises where the music is heard and whether or not somebody starts the operation of the device after the coin, slug, token or thing of value is inserted in the device.
(h) “Live viewing booth” means any coin operated amusement device to which the public may gain admittance wherein a live performance is presented to five (5) or fewer persons at one time.
(i) “Maintain” means to permit or authorize the placing or keeping of a coin operated amusement device on the premises of another person or on one’s own premises where it will be available for use or operation.
(j) “Owner” means any person who owns a coin operated amusement device.
(k) “Person” means an individual, partnership, society, association, joint-stock company, corporation, estate, receiver, lessee, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals.
(l) “Picture arcade” means any coin operated amusement device to which the public may gain admittance wherein still or motion picture machines or projectors or video monitors are operated or maintained for the purpose of showing still or motion pictures or videos to five (5) or fewer persons per machine, projector or monitor at one time.
(m) “Return” means any return required to be filed as provided in this chapter.
(n) “Tax” means the tax imposed pursuant to this chapter, which shall be known as the “coin operated amusement device tax”.
(o) “Tax year” means April first of any calendar year through March thirty-first of the following calendar year.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
(a) For the privilege of maintaining coin operated amusement devices, including but not limited to games of every kind, digger devices, juke boxes or similar musical devices, live viewing booths and picture arcades, whether manually, mechanically, electrically or otherwise operated, within the City during each tax year, or any part thereof, every owner shall pay a tax for each such coin operated amusement device in the amount of thirty dollars ($30.00).
(b) This tax is imposed for the purpose of providing funds for general municipal operations, procurement of fixed assets or permanent improvements, payment of debt charges, the elimination of deficits in City funds and for all other lawful purposes.
(c) A person who allows an owner to maintain a coin operated amusement device which is subject to this tax on premises owned or occupied by such person shall, where such device does not bear the required stamp or other indicia prescribed by the Commissioner to show payment of the tax, be treated as and deemed an owner of the device, and shall be subject to the tax.
(d) If the first maintenance within the City of any coin operated amusement device subject to tax under this chapter occurs on or after November first and before January first in any tax year, the tax for that tax year shall be one-half (1/2) of the tax hereinabove provided, and, if the first such maintenance occurs on or after January first in any tax year, the tax for that tax year shall be one-fourth (1/4) of the tax hereinabove provided. For the purpose of this division the first maintenance within the City of a replaced device, on which the tax was paid prior to its replacement, shall be deemed to be the first such maintenance of the device after its replacement.
(e) Where a coin operated amusement device, with respect to which the tax has been paid, is replaced by another similar device, no additional tax shall be payable with respect to the replacement device during the period for which the tax has been paid. However, the tax shall be payable with respect to the replaced device if it is subsequently maintained within the City. Where the tax has been paid with respect to a device which has not been so replaced, a change of location, or of ownership, of such device shall not subject it to additional tax, provided returns are filed as required by division (a) of Section 199.05 of this chapter.
(f) The tax shall not apply to a coin operated amusement device when it is kept or displayed solely for purposes of sale, kept in a storage warehouse or kept in premises which are not open for business.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
Note: Pursuant to Section 1 of Ordinance No. 518-91, Section 199.02 took effect on April 1, 1991.
The tax imposed by this chapter shall not apply to the following:
(a) The state of Ohio, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions.
(b) The United States of America, and any of its agencies and instrumentalities, insofar as they are immune from taxation.
(c) 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; and
(d) Nothing in this section shall exempt from tax under this chapter any owner of a coin operated amusement device subject to tax under this chapter despite the fact that it is maintained on premises occupied by a person exempted from tax by this section or that any such exempt person is entitled to any part of the proceeds from the device.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
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