§ 110.63 CLASSIFICATION E: AMUSEMENTS AND LAUNDROMATS.
   (A)   Bowling lanes. Persons engaging in the business of bowling lanes shall pay an annual business license fee in the amount of $15 per lane per year, or portion thereof, but not to exceed a total license fee in the amount of $375.
   (B)   Circuses, tent shows and carnivals.
      (1)   Council permission required. It shall be unlawful for any person to engage in, conduct, manage or carry on any circus, tent show or any other kind of exhibition or performance without first securing a permit from the Council and paying the license fees set forth in this division (B).
      (2)   Circuses, trained animal shows and sideshows. Every person exhibiting a circus, or a trained animal show not exhibited as a part of the circus, shall pay a license fee in the amount of $75 per day and for each sideshow not included as a part of a circus or trained animal show, $15 per day.
      (3)   Traveling theatrical performances. Every person carrying on any traveling theatrical performance under, or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or a concert, shall pay a license fee in the amount of $30 for the first day and $15 for each additional day.
      (4)   Carnivals. Every person carrying on any carnival or other similar exhibition consisting of five or less concessions shall pay a license fee in the amount of $75 for the first day and $30 for each additional day.
      (5)   Amusement rides. Every person carrying on a merry-go-round, circular swing, roller coaster, Ferris wheel or other similar device for each such ride, swing or coaster; provided, however, the Council hereby reserves the right to waive the license fee for any carnival, circus, or ride whenever the receipts therefrom will be appropriated to any religious, benevolent, or civic purpose within the city. The amount of the license fee shall be $15 per ride.
   (C)   Coin-operated machines; vending machines. Every individual or firm whose business is limited exclusively to renting, leasing or operating coin-operated vending machines shall pay a tax based on 6% of the entire gross receipts 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. The city may demand an audit of any such licensee and require him to submit a copy of the State Sales and Use Tax Returns filed relative to such machines, and a copy of any other tax statement filed with any government entity by him or by any other individual or firm owning, renting, leasing or operating such machines, disclosing the gross receipts received from owning, renting, leasing or operating such machines.
   (D)   Dances. There shall be an additional license fee in the amount of $180 per year, or portion thereof, for public dancing in any establishment where dancing is incidental to any other business which is licensed.
   (E)   Launderettes, laundromats and wet washes. Every person engaging in the business of conducting or operating a launderette, laundromat, wet wash or similar business where the public is permitted to enter to wash and dry clothes or other materials in individual machines, whether a charge is made through a coin-operated slot or on a flat fee basis, shall pay a business license fee based upon the average number of persons employed and the number of individual machines, counted collectively, that is, each machine shall be counted as an employee, on the following schedule: For the first person and/or machine, which shall include the principal partner or owner, $45, plus $.75 for each additional partner, principal, employee, or machine.
   (F)   Games of skill and science.
      (1)   For every person who is an owner, lessor, or other person having an interest in such machine or the profits thereof and who does not have a fixed place of business in the city, but who does business in the placing, installation, maintenance, or servicing of such machines, an annual license fee in the amount of $100 per year; and
      (2)   For every person having a fixed place of business within the city and owning, operating, leasing, or otherwise locating such machines within the city, an annual license fee computed on the basis of $100 for each such machine maintained at such fixed place of business.
   (G)   Horse racing handicappers. The license fee for the business, trade, calling, or occupation of horse racing handicapper shall be $1,000 per year, payable at the time of the issuance of the license.
('65 Code, §§ 3-1.304, 5-3.05, 5-26.05) (Am. Ord. 140-C.S., passed - - ; Ord. 167-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 206-C.S., passed - - ; Am. Ord. 356-C.S., passed - - ; Ord. 810, passed - - ; Ord. 905, passed - - ; Am. Ord. 654, passed 10-1-19) Penalty, see § 10.99