This section shall apply specifically to all eight-liner coin-operated businesses in accordance with this chapter as well as state and federal laws. Those coin-operated machines herein not specifically mentioned are not exempt from state and federal laws as applied to tax fees.
(A) Every owner hereinabove, who owns, controls, possesses, exhibits, displays, or who permits to be exhibited or displayed in the city any coin-operated and/or slot machine as that term is defined herein, shall pay and there is hereby levied on every coin-operated and/or slot machine as defined in this chapter, except such as are exempted herein, an annual occupation tax of $15.
(B) All permits for coin-operated and/or slot machines business are payable annually in advance. Prior to the placement by an owner of a coin-operated and/or slot machine in operation at a location, there shall be attached or affixed thereto a valid permit for the machine. Each coin-operated and slot machine is subject to the occupation tax when placed in operation on location.
(C) Machines defined in this chapter as coin- or slot-operated for music, skill or pleasure, capable of independent operation with separate activating coin mechanisms whether displace separately or in series and regardless of any electrical mechanical or manual component, shall be considered separate machines in regard to occupation tax requirements.
(D) Nothing herein shall relieve the owner from responsibilities for the payment of such tax and further, the payment of such tax by such operator or other personnel shall not relieve the owner from the responsibility with all the provisions of this chapter.
(Ord. 12-1074, passed 12-20-2012)