(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.