(A) If any person pays a special tax pursuant to the provision of clause (2) of sub-section (a) of Section 3267 of title 26 of the United States Code Annotated, such payment shall be prima facie evidence, that the person making such payment is maintaining for use or permitting the use of a slot machine.
('77 Code, § 130.002)
(B) If any person pays the excise tax pursuant to the provision of the sub-section (a) of Section 3285 of Chapter 27A of title 26 of the United States Code Annotated, such payment shall be prima facie evidence that the person making such payment is in the business of accepting wagers, or conducting a wagering pool or lottery within the village, provided said person registers, with the person collecting such excise tax, an address within the village as the address of the place of business where the activity takes place, which makes the person liable for the payment of such excise tax.
('77 Code, § 130.003)
(Ord. 61-0-026, passed 10-16-61)