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For every person engaged in the business of conducting or operating any pool or billiard room, or who for a fee or charge of any kind lets to players the use of any pool table, billiard table or similar device, or who keeps any such table or device available for such use, the tax shall be $106.43 per year for each table or device, whether used or not, which is kept upon the premises. This section shall apply regardless of whether the table is maintained as an incident to the conduct or operation of a social or athletic club, or as an adjunct of any other private institution or activity, if a charge is imposed for the use thereof. (First Sentence Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
(Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
For every person who lets or permits, upon premises over which the person has control, the use or operation of any amusement machine, device, game or apparatus, except such machines, devices, games or apparatus as are described and referred to in Sections 21.64 or 21.70 of this article, and the operation or use of which results from, or is permitted or allowed by, 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 fees, the tax shall be $22.17 per year or fractional part thereof for each such machine, device, game or apparatus, whether or not such person is the owner or such machine, device, game or apparatus.
(a) For every person who lets or permits, upon premises over which the person has control, the use of any coin-operated phonograph, television instrument, radio or other device for the playing or furnishing of music or other programs, the operation of which results from the insertion of a coin, slug or token of value, whether placed or inserted directly into such machine, or into a device causing its operation, the tax shall be $22.17 per year or fractional part thereof for each such machine or device, whether or not such person is the owner of such machine or device. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
(b) The tax imposed under this section shall not apply to a person letting or permitting the use of any such device in any room used solely for dwelling purposes and which was installed for the use of the occupants thereof; but a person engaged in the business of maintaining or operating any such coin-operated machine installed for use by occupants of dwelling quarters, shall be taxed under the provisions of Sec. 21.65.1.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
(a) For every person engaged in the business of operating, maintaining or letting the use of any coin operated scales, weighing device, baggage checking device, radio, television, or any other coin-operated machine or device, and not otherwise specifically taxed or specifically exempted from tax under any other section of this article, whether or not of the same general character as those specifically enumerated here, which renders any service or furnishes any program or information in return for a coin or token of value and is installed or maintained for profit or gain, the tax shall be $22.17 per year or fractional part for each machine or device.
(b) Except as otherwise provided in this section, each coin-operated machine or device described in Subsection (a) that is operated, maintained or used within this City shall have conspicuously stamped upon it or affixed on it for identification purposes, the name and address, Business Tax Registration Certification number, and the telephone number, if any, of the owner or operator. The identification shall be provided by the owner or operator of the machine or device, at the owner’s or operator’s expense, notwithstanding the provisions of Section 21.06(b) to the contrary, and shall be removed from, the machine or device by the owner or operator when the authority to use the machine or device is transferred to another person, whether by sale, lease, license or otherwise.
(c) Exemptions. Nothing contained in this section shall be construed to require the payment of any business tax for any coin-operated machine or device used in the operation of any automatic telephone, or any coin box for the receipt of fares on any carrier, or any coin receiving device the use of which is merely incidental to the conduct of a business operating under any franchise or specifically taxed by other provisions of this article.
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