Sec. 36-126.35. Amusement machines.
(a) Amusement operator shall mean any person leasing, renting or otherwise furnishing or providing a coin-operated amusement machine or device operated on the coin-in-the-slot principle in the city; provided, however, that the term amusement operator shall not include a person owning less than three (3) coin machines and operating such machines on property owned or leased by such person.
(b) Any amusement operator, as defined herein, shall pay for the privilege of conducting such business within the city an annual license tax of two hundred dollars ($200.00), not prorated, for the operation of ten (10) or more coin-operated amusement machines. For the operation of less than ten (10) amusement machines, the operator shall pay an annual license tax of one hundred ninety-nine dollars ($199.00), not prorated. In addition to this tax, such amusement operator shall pay a tax on the gross receipts actually received by such operator from coin machines or devices operated within the city. The gross receipts tax paid by amusement operators shall be thirty-six cents ($.36) for each one hundred dollars ($100.00) of gross receipts from the preceding year when such gross receipts exceed one hundred thousand dollars ($100,000). (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM