(A) For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
INTERNET CAFÉ. Any business enterprise, whether as a principal or accessory use, where persons utilize electronic machines, including but not limited to computer and gaming terminals (collectively the “machines”), to conduct games of chance, including sweepstakes, and where cash, merchandise or other items of value are redeemed or otherwise distributed, whether or not the value of such distribution is determined by electronic games played or by predetermined odds. INTERNET CAFÉ may include but is not limited to, internet sweepstakes, electronic gaming machines/operations or cybercafés. This does not include any lottery approved by the State of North Carolina or any nonprofit operation that is otherwise lawful under state law (for example, church or civic organization fundraisers).
(B) The fee schedule is hereby amended to include a $2,000 annual privilege license tax for each internet café.
(C) In addition to the amount levied in division (B) of this section, each internet café shall pay an additional annual privilege license tax as set forth in the Town Schedule of Rates and Fees, a copy of which is located in the office of the Town Clerk and is incorporated herein by reference, per electronic gaming machine used or stored as part of the internet café.
(Ord. passed 5-4-2010)