§ 110.30 SAME; WASHING, CLEANING, AND DRY CLEANING DEVICES.
   (A)   Coin-operated devices which wash, dry, clean, or dry clean items of any description, exclusive of vehicle washing devices but including clothing and household items, or dispense merchandise for use in such washing, drying, cleaning, or dry cleaning, are hereby subject to a license tax.
   (B)   All persons owning the aforementioned devices, or like washing devices, shall be liable for payment of such license tax. Ownership shall be deemed established by determining who is the purchaser by either a bill of sale, paid invoice, or a conditional sales contract or agreement filed and recorded in the applicable County Clerk’s office in this state or in the office of the Secretary of State. Leasing of machines will not be deemed a transfer of ownership.
   (C)   The annual license fee to own machines being operated in this city and whether operated by the owner or other persons shall be as follows: upon ten or more machines in any one location, the annual license fee shall be $30, or other amount deemed appropriate by the Municipal Court; upon fewer than ten machines in any one location, the annual license fee shall be $3 for each machine, or other amount deemed appropriate by the Municipal Court; provided, that in no instance shall the annual license fee be less than $15, or other amount deemed appropriate by the Municipal Court.
   (D)   It is hereby provided that no machine or device licensed under the provisions of this section shall be subject to the license fees and taxes imposed by § 110.29.
(Prior Code, § 14-19)