Every permit holder who controls, possesses, exhibits or displays, or who permits to be exhibited or displayed in the city for public patronage or operation by the public, any gaming machine shall pay, and is hereby levied on each such gaming machine, except those exempt under this chapter, an annual occupation tax in the amount equal to one-fourth of the current state occupation tax. All occupation taxes for gaming machines are payable annually in advance. The fee for issuing a replacement occupation tax receipt for one lost, destroyed or mutilated shall be as listed in the fee schedule.
(Ord. 2021-07-01, passed 8-17-2021)