(A) All owners of coin machines, as defined below, within city limits, are subject to the coin machine city tax.
(1) “COIN MACHINE.” Any coin or token operated machine or device which, as a result of depositing a coin, token, or other object, plays music or amusement of some character, with or without vending any merchandise, but in addition to any merchandise. Example of coin machines are gaming machines and juke box machines. Coin machines shall not include any bona fide merchandise vending machine in which there are no amusement features, such as drink or snack vending machines.
(2) The license tax imposed on coin machines shall be $10 per machine per calendar year, from January 1 to December 31. By January 15 of each year, the owner of the coin machine(s) shall submit to the City of Hazard Tax Administrator a list of all coin machines the owner has in operation within the city limits, including where the machines are located and pay the $10 tax due for each coin machine. If the owner places a coin machine(s) within the city during the calendar year that has not been included on the list, within 10 days of placing the coin machine into service, the owner is responsible for updating his/her coin machine list to include the newly placed machine(s) and pay the $10 tax for each machine. There is no proration and no refund of the tax imposed if the coin machine is placed for and/or removed from service within the calendar year.
(Ord. passed 6-20-16)