A. A Sales Tax shall be collected and remitted or a Use Tax paid by the vending machine operator or owner for the retail sale of tangible personal property.
B. Due to the difficulty in collecting the tax upon each retail sale, the tax shall be calculated upon the gross retail price of the items or articles of tangible personal property that are sold in the coin-operated vending machine or device. The Sales Tax may be included in the retail price of the individual item sold at retail through the machine.
C. The operator, owner or person selling tangible personal property by coin-operated vending machines or devices shall be liable additionally for the Sales Tax, or if applicable, the Use Tax on the purchase or use of coin-operated devices and upon any subsequent lease, rental or sale of the devices on the full lease, rental or sales price. (1968 Code §3-74; Ord. 76-168; Ord. 87-157; Ord. 01-42)