(A) Definition. For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
ELECTRONIC OR VIDEO GAME.
(a) Includes games which, for a fee, allow the player to manipulate characters, paddles, weapons or the like upon a video screen or playing surface.
(b) Those particular games constituted as ELECTRONIC OR VIDEO GAMES shall be determined in the sound discretion of the Town Recorder.
(B) Fee. The annual license tax to operate or maintain an electronic or video game shall be a flat fee of $250.
(C) Liability; exemption.
(1) The lessor of such a machine shall be liable for the license tax if a leasing or rental arrangement is involved; otherwise, the owner of such machine shall be liable for the license tax.
(2) This section shall exempt public corporate bodies which are owners or act as lessors of such games from the payment of the license tax.
(Prior Code, § 5-315) (Ord. passed 10-5-2021)