(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.