(A) For the purpose of this section, "MACHINE" shall mean and include any lawful coin or token-operated machine or device which contains no element of chance and which as a result of depositing a coin, token, or other object automatically by or through some mechanical operation affords music or amusement of some character with or without vending any merchandise, but in addition to any such merchandise. Such coin-operated amusement and vending machine shall not include any bona fide merchandise vending machine in which there is incorporated no amusement features.
(B) Every person, firm, or corporation which owns, leases, or maintains or permits to be placed on premises owned, leased, or occupied by it any machine which is operated within the city shall pay the license tax and obtain and attach and keep attached to the machine the license sticker provided for in this section. It is the intent of this section that the owner of any such machine and the owner, lessee or occupant of the premises upon which any such machine is operated shall have the joint and several duty to pay such license tax and obtain and attach and keep attached such license sticker to the machine.
(C) (1) The license tax shall, pursuant to KRS 137.410, be in an amount equal to the taxes provided for state purposes payable per machine per license period or any part thereof. The license period shall be for one year which shall correspond to the city's fiscal year (July 1 through June 30). The annual license tax shall be due and payable on July 1 each year or, in the case of a machine placed and put into operation in the city after July l of any year, on the day the machine is so placed and put into operation and annually thereafter so long as such machine remains in operation in the city. However, any person may procure a license to be effective only between January 1 and June 30 of any year by paying therefor a sum equal to one half of the annual license fee.
(2) Any person required to secure a license and to pay the tax who shall fail to secure the license and pay the tax at the time required therein shall pay a penalty of 20% of the amount of the tax due and in addition thereto interest at the rate of .5% per month on the principal amount of the tax during the period in which the tax is due and unpaid.
(D) (1) Upon payment of the license tax the person whose duty it is to pay the license tax shall obtain from the City Clerk a license sticker evidencing such payment. The license sticker shall be attached to the machine for which it was purchase and shall remain so attached at all times during the license period to which such sticker applies. Each license sticker shall be purchased for one and only one specific machine and shall not be transferred from one machine to another. The operation of a machine in the city without the license sticker attached shall be prima facie evidence of a violation of this section.
(2) At the time the license tax is paid and the license sticker obtained the person obtaining the sticker shall supply to the City Clerk such information as may be reasonably required by the city in order to keep records, account for, and administer this licensing procedure.
(E) In the case of all machines with respect to which one of the persons or legal entities required to pay the license tax and obtain the license sticker is a bona fide nonprofit organization, which has qualified for such status under the provisions of the U.S. Internal Revenue Code and regulations thereunder, the license tax shall be $1 per machine per license period or part thereof. At the time the license tax is paid and the license sticker is obtained under the provisions of this division, the person obtaining the license sticker shall present evidence to the City Clerk of qualification for the license tax provided in this division.
(F) The license tax paid hereunder shall not be a credit against any tax owing under the city's payroll-net profits tax ordinances.
(Ord. O-18-82, passed 6-8-82) Penalty, see § 112.99