739.04 COIN-OPERATED LAUNDRIES AND AUTO WASH DEVICES; LICENSE FEE.
   (a)   Coin-operated devices which wash, dry, clean or dry-clean items of any description, including clothing, household items, automotive vehicles or boats, or dispense merchandise for use in such washing, drying, cleaning or dry-cleaning devices, are hereby subject to a license tax.
   (b)   All persons owning the aforementioned devices, or like washing devices, shall be liable for payment of such license tax. Ownership shall be deemed established by determining who is the purchaser by either a bill of sale, paid invoice or a conditional sales contract or agreement filed and recorded in the applicable county clerk's office in this State or in office of the Secretary of State. Leasing of machines will not be deemed a transfer of ownership.
   (c)   The annual license fee to own machines being operated in this City and whether operated by the owner or other persons shall be as follows: Upon ten or more machines in any one location, the annual license fee shall be $15.00. Upon less than ten machines in any one location, the annual license fee shall be $1.50 for each machine: provided, that in no instance shall the annual license fee be less than $7.50.
   (d)   Application for the license required herein shall be made upon forms provided by the City Clerk and the applicant shall furnish such information as may be required by the City Clerk. The completed application shall be subscribed and sworn to before a notary public.
   (e)   It is hereby provided that no machine or device under the provisions of this section shall be subject to the license fees and taxes imposed by Section 739.03. (7-1-68)