(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COIN-OPERATED VENDING MACHINES. Every machine or device of whatsoever kind or character, which dispenses or vends, or which is used or operated for dispensing or vending, merchandise, commodities, confections, amusements, or pleasure, and which is operated by or with coins, or metal slugs, tokens, or checks. The following are expressly included within this term: phonograph, electrical piano, electrical battery, graphophone, target pistol, miniature golf machine, stereoscopic machine, gum machine, sanitary drinking cup machine, marble machine, marble table machine, marble shooting machine, or marble machine of any description.
OWNER. Any person, individual, firm, company, association, or corporation having the care, control, management, or possession of any coin-operated vending machines, or any person, individual, firm, company, association, or corporation who exhibits or permits to be exhibited in his, her, or its place of business or upon premises under his, her, or its control, any coin-operated vending machine.
(B) There is hereby levied on, and shall be collected from the owner of every coin-operated vending machine in this city, an annual occupation tax as follows:
(1) Where the coin, fee, or token used, or which may be used, in the operation thereof is of a value in excess of $0.05, or represents a value in excess of $0.05, the sum of $10; or
(2) Where the coin, fee, or token used, or which may be used, in the operation thereof is of value in excess of $0.01, and not exceeding $0.05, or represents a value in excess of $0.01 and not exceeding $0.05, the sum of $5.
(C) Gas meters, pay telephones, cigarette vending machines, pay toilets installed and used for sanitary purposes, and all machines engaged in vending a service are expressly exempt from the provisions of this section.
(D) The occupation tax levied herein shall be collected for the calendar year of 1950 as of January 1, and annually thereafter; provided, however, that if any new machine is put into operation at any time during the year, the tax shall be collected on a pro rata basis from the first month during which the new machine is put into operation, and no refund will be made if any machine is taken out of service after the tax has been paid.
(E) If any person shall exhibit, display, or have in his or her possession within corporate limits of the city any coin-operated vending machine as defined in this section, and subject to payment of a tax herein provided, without having annexed or attached thereto the receipt of the Assessor and Collector of Taxes of the city, showing the payment of the tax due thereon for the current year, he or she shall be guilty of a misdemeanor and shall be subject to penalties as provided in § 110.99.
(F) Every coin-operated vending machine subject to the payment of tax hereby levied, and upon which the tax has not been paid as provided herein, is hereby declared to be a public nuisance, and may be seized and destroyed by the Assessor and Collector of Taxes, his or her agent, or any law enforcing agency of this city as in those cases made and provided by law for the seizure and destruction of common nuisances.
(G) This section is adopted under and by virtue of the authority of H.B. 223, 4th Legislature, 1935, and subject to the limitations therein provided.
(Ord. 52, passed 1-9-1950) Penalty, see § 110.99