(A) Effective January 1, 2024, an occupation tax is hereby imposed on any and all persons or companies engaged in the occupation of conducting mechanical amusement devices and/or games of skill with betting capabilities within the city as cited in the § 110.01. Payment of such occupation tax is due in accordance with § 110.03(A). The occupation tax owed is as follows:
(1) Mechanical amusement device: $10.00 per machine.
(2) Games of skill with betting capabilities: $500.00 per machine.
(B) Games of skill with betting capabilities are considered mechanical amusement devices. However, the required occupational tax in the amount of $10 per machine for a mechanical amusement device is considered a part of and included in the occupational tax in the amount of $500 per machine for a game of skill with betting capabilities. Therefore, the entire occupational tax owed under this chapter for a game of skill with betting capabilities is $500.
(Ord. 4137, § 1, 9-5-2023)