The taxes imposed under this chapter shall be payable to the City Clerk by the person operating or managing any device subject to such tax, unless such tax is first paid by the person owning or leasing such device. In the case of any device installed for use or available for rental on or before May 1, 1968, such tax shall be payable on or before May 15, 1968, and annually thereafter so long as the device remains installed or available for rental. In the case of any such device installed for use after May 1, 1968, such tax shall be payable at the time of installation or first rental and thereafter on or before May 15 of each year so long as the device remains installed or available for rental. No deduction or refund of any tax under this chapter shall be granted in the case of any tax payable for less than a full calendar year, nor in the case of any device destroyed, stolen, sold or otherwise disposed of or transferred after payment of the tax.
(Ord. 28-67. Passed 11-22-67.)