723.20 FEES.
   (a)    No license requirement by Sections 723.07 to 723.22 shall be issued unless the person applying therefor shall first pay to the City, to be credited to the General Fund thereof, an annual license fee in an amount specified by the Board of Control with approval, by motion of Council for each mechanical amusement or juke box device to be so licensed. Further, no person, partnership or corporation shall operate more than three mechanical amusement devices at a single structure or property unless they first obtain a license to do so from the Director of Finance and pay an additional fee specified by the Board of Control with approval, by motion, of Council. On all licenses required by Sections 723.07 to 723.22, the license fee payable shall be as follows:
(1)    If the application for the license is made prior to April 1, the normal fee.
(2)    If the application is made on or after April 1, and prior to July 1, three-fourths of the normal fee.
(3)    If the application is made on or after July 1, and prior to October 1, one-half of the normal fee.
(4)    If the application is made on or after October 1, and prior to January 1, one-fourth of the normal fee.
         (b)    No transfer of a license issued pursuant to Sections 723.07 to 723.22 shall be made without the payment to the City of a transfer fee in the amount of two dollars ($2.00), which fee shall likewise be credited to the General Fund.
         (c)    The surrender or revocation of, or failure to utilize, any license issued under the provisions of Sections 723.07 to 723.22 shall not obligate the City to refund any part of any license fee or transfer fee previously paid.
 
         (d)    Nothing contained in this chapter requiring the payment of a license or transfer fee shall be construed as the imposition or exaction of a tax of any nature, it being determined that the license and transfer fees provided for in this section are required solely for the purpose of administering Sections 723.07 to 723.22 and for enforcing the regulatory measures contained in Sections 723.07 to 723.22. (1984 Code Sec. 115.23)