856.02  IMPOSITION OF TAX; EXCEPTIONS.
   The following taxes are imposed for general City purposes:
   (a)   On each pool table installed for use within the City, thirty dollars ($30.00) per calendar year or portion thereof; and
(Ord. 3-78. Passed 2-22-78.)
   (b)   On each mechanical or electronic amusement device installed for use or available for rental within the City, fifty dollars ($50.00) per calendar year or portion thereof.
   However, no tax shall be imposed under this chapter on any pool table, wherever located or used, for the use of which no fee, whether in cash or in the form of a membership fee, is charged or collected and no tax shall be imposed more often than once in any year on an individual device taxable under this chapter.
(Ord. 36-82. Passed 12-21-82.)