Skip to code content (skip section selection)
Compare to:
4.06.270   Vending or amusement machines.
   A.    Every person engaged in the business of renting, leasing, maintaining, or operating any coin-operated vending machine for dispensing of tangible personal property, or any weighing machine, amusement machine, music machine commonly known as jukebox or music box, or any pool or billiard table, or any other amusement or recreational game, machine, device or apparatus, not otherwise specifically provided for in this chapter, and the operation or use of which results from, or is permitted or allowed by, the insertion of any coin, slug or token of value into the machine, device, game or apparatus, or any device attached thereto, or by the payment of any fee or charge, shall pay a business tax of twenty-five dollars per year, plus ten cents per year for each one thousand dollars of gross receipts; provided, however, as used in this section, "gross receipts" shall include only receipts that are derived from or attributable to activities engaged in within the city.
   B.    Every person required to pay a business tax under the provisions of this section shall file a statement with the Collector setting forth the gross receipts received during the previous business tax period. Said statement shall be upon a form provided by the Collector, signed under penalty of perjury, and shall be submitted with the remittance of the business tax thereby shown to be due.
   C.    The provisions of this section shall not apply to persons operating such machines or games incidental to carrying on of another business specifically taxed under other provisions of this chapter. (Ord. 2141 § 20, 1977: Ord. 2063 § 2 (part), 1975).