§ 5.12.040 BUSINESS LICENSE—VENDING MACHINES—TAXES ON GROSS RECEIPTS.
   (A)   Every individual or firm whose business is limited exclusively to renting, leasing or operating coin- operated vending machines shall pay a tax of 0.006% based upon the entire gross receipts which are directly attributable to the business activities conducted within the city, and no minimum license tax shall be imposed upon any business location, nor shall such license tax be measured by the number of business locations or machines of the taxpayer within the city.
   (B)   Licenses for the operation of vending machines shall be issued annually in accordance with § 5.08.110 and each machine so licensed shall bear identification devices required pursuant to § 5.08.140.
   (C)   The annual license fee shall be based upon the entire annual gross receipts for the previous year. A new business limited exclusively to renting, leasing or operating coin-operated vending machines shall pay a license fee based upon an estimated gross income for the first year of operation. The city may require the verification of gross receipts reported by requiring any such licensee to submit copies of tax returns filed with state or federal taxing authorities.
   (D)   Failure to report gross receipts from such machines shall be grounds for revocation of any license or permit issued pursuant to this section.
   (E)   Machines operated as an ancillary activity. Every individual or firm operating a coin-operated vending machine and whose business is not exclusively that of renting, leasing or operating such machines shall pay the basic business license fee required pursuant to § 5.12.010 and each machine shall be considered a separate business; provided, however, that the first machine shall be subject to the full basic business license fee and each additional machine thereafter shall be licensed upon the payment of a filing and processing fee which shall be established by resolution of the City Council.
(`83 Code, § 5.12.040) (Ord. 82-31 § 1, 1982; Ord. 93-21 § 7, 1993)