A tax is hereby imposed upon any amusement device located within the city which is available for public use upon the payment of a fee. The amount of the annual tax shall be as follows:
Class A - (Reserved) | |
Class B - 1 or more amusement devices | $100.00 per device (sticker) |
Class C - Pool, snooker or billiard tables, whether coin-operated or noncoin-operated | 50.00 per table (sticker) |
Transfer fee | 5.00 per device (sticker) |
(Ord. 1657, 3-2-1998)
For all amusement devices for which a sticker has been previously issued, such annual tax shall be due and payable on or before January 1 of each year. When an amusement device that is not a substitute for another amusement device ("new amusement device") is installed during the first half of the year, the entire annual tax shall be due and payable. When any such new amusement device is installed during the second half of the year, one-half (1/2) of the annual tax shall be due and payable. The annual tax for such devices shall thereafter be due and payable on or before January 1 of the following year. Upon payment of the tax, the taxpayer shall receive a sticker which shall be affixed to each device upon which the tax is imposed. In the event that the device upon which the tax was imposed is to be permanently withdrawn from the city, and another machine permanently substituted in its place, the taxpayer, upon the payment of a transfer fee, may receive an additional sticker. At the time that the annual tax is paid, and at the time that the transfers are requested, the taxpayer shall inform the city as to the exact device for which the tax is being paid. (Ord. 1736, 12-21-1998)