5.04.500 Amusement and game license taxes.
   For conducting, managing or carrying on any business hereinafter in this section mentioned, such license shall be in the amount set forth herein:
   (a)   Any public bowling, skee ball or bat ball alley or handball or shuffleboard court, or any other similar equipment or means of entertainment, twenty dollars per year for each such alley or court;
   (b)   Pool and billiard halls: For every person carrying on the business of a poolhall or billiard hall, an amount based on one percent of the gross annual receipts attributable to the pool and/or billiard tables and coin-operated vending machines, when processed in accordance with Sections 5.08.010 and 10.50.100, and such license shall include the right to sell tobacco, confections, soft drinks and lunches;
   (c)   Any ice or roller skating rink enclosure or park shall be governed by Sections 5.04.430 and 10.50.100 of this code; this shall not apply to any exhibition given in any restaurant, cafe, hotel or theater, when the public is not permitted to participate in such exhibitions;
   (d)   Coin-operated game of skill or amusement: Every person who lets or permits upon premises over which he has control, the use of four or less coin-operated games, as defined in Section 3.24.010, where said game tests, or provides a means for testing, the skill of the operator thereof with reference to its operation or the results thereof, shall first procure a license, the amount of which shall be based on one percent of the gross annual receipts attributable to such coin-operated games. The use of said games shall only be incidental or secondary in all respects to the primary use permitted on the premises and shall not be the only use of a parcel or commercial space;
   (e)   Every person engaged in the business of conducting, managing or operating a game arcade shall pay an annual license based on one percent of the gross annual receipts attributable to all machines located on the premises, when processed in accordance with Sections 5.08.010 and 10.50.100;
   “Game arcade” means any place open to the public in which:
      (1)   Five or more coin-operated games of skill or amusement, as described in Section 5.04.500(d), are kept or maintained and persons are permitted to use such games, and said use is incidental or secondary to the primary use permitted on the premises; or
      (2)   Any business in which the use of coin-operated games of skill or amusement is the primary use permitted on the premises;
   (f)   Any amusement and game license issued by the city in connection with which the city imposes a license fee or tax upon coin-operated vending machines may be revoked for failure of the licensee to report to the city the gross receipts from such machines. The city may demand an audit of any such licensee and require him to submit a copy of the state sales and use tax returns filed relative to such machines and a copy of any other tax statement filed with any government entity by him, or by any other individual or firm owning, renting, leasing or operating such machines, disclosing the gross receipts received from owning, renting, leasing or operating such machines.
(Ord. 487 § 3, 1982: Ord. 12 (part), 1956: Ord. 1 § 6208, 1956)