755.06 COIN-OPERATED MACHINES.
   Each person owning and operating any coin-operated merchandise, service, amusement or music device or vending machine shall obtain an annual Town license and pay the following annual license fee therefor:
   (a)    The annual license fee to own and operate a coin-operated baggage or parcel checking machine or device which is used for the storage of baggage or parcels of any character, shall be fifty cents (50¢) for each section of any such device which is operated on the coin-in-the-slot principle; the annual license fee to own and operate any coin-operated toilet locker or device, sanitary napkin device or bed vibrator device shall be fifty cents (50¢) for every such locker or device.
   (b)    The annual license fee to own and operate a total of twenty or more coin-operated amusement or music devices of the following types shall be: one-cent devices, fifty dollars ($50.00); five-cent devices, one hundred fifty dollars ($150.00); ten-cent devices, two hundred twenty-five dollars ($225.00); over ten-cent devices, three hundred dollars ($300.00). The operator of more than one type of such devices shall pay the highest fee prescribed. The license fee to own and operate less than twenty amusement or music devices shall be upon a per device basis as follows: one-cent devices, two dollars ($2.00); five-cent devices, five dollars ($5.00); ten- cent device, ten dollars ($10.00); over ten-cent devices, twelve dollars and fifty cents ($12.50). Any device taking more than one denomination of coin shall be licensed on the basis of the largest denomination of coin taken or the total of the coins necessary to make a device function or operate.
   (c)    The annual license fee to own and operate a total of twenty or more coin-operated merchandise or service devices of the following types shall be: one-cent devices, fifty dollars ($50.00); five-cent devices, one hundred dollars ($100.00); ten-cent devices one hundred fifty dollars ($150.00); over ten-cent devices, two hundred fifty dollars ($250.00). The operator of more than one type of such devices shall pay the highest fee prescribed. The license fee to own and operate less than twenty merchandise or service devices shall be upon a per device basis as follows: one- cent devices, two dollars ($2.00); five-cent devices, five dollars ($5.00); ten cent devices, ten dollars ($10.00); over ten-cent devices, twelve dollars and fifty cents ($12.50). Any device taking more than one denomination of coin shall be licensed on the basis of the largest denomination of coin taken or the total of the coins necessary to make the device function or operate. The provisions of subsections (a), (b) and (c) hereof shall not be applicable to any pay telephone, postage stamp vending machines or currency changing machines operated on the coin-in-the-slot principle.
   (d)    Coin-operated devices which wash, dry, clean or dry-clean items of any description exclusive of vehicle washing devices but including clothing and household items, or dispense merchandise for use in such washing, drying, cleaning or dry-cleaning, are hereby subject to a license tax.
      (1)    All persons owning the aforementioned devices, or like washing devices, shall be liable for payment of such license tax. ownership shall be deemed established by determining who is the purchaser by either a bill of sale, paid invoice, or a conditional sales contract or agreement filed and recorded in the applicable county clerk's office in this State or in the office of the Secretary of State. Leasing of machines will not be deemed a transfer of ownership.
      (2)    The annual license fee to own machines being operated in this Town and whether operated by the owner or other persons shall be as follows: Upon ten or more machines, in any one location, the annual license fee shall be thirty dollars ($30.00). Upon less than ten machines, in any one location, the annual license fee shall be three dollars ($3.00) for each machine; provided, that in no instance shall the annual license fee be less than fifteen dollars ($15.00).
      (3)    It is hereby provided that no machine or device licensed under the provisions of this subsection shall be subject to the license fees and taxes imposed by any other subsection of this section.
         (1973 Code §§13-22, 13-23)