5.04.221 - Coin-operated vending machines.

(a)

Every person engaged in the business of, or who in conjunction with any other business, houses or maintains, coin-operated vending machines for the sale of goods, wares or merchandise or services in the city shall pay an annual license tax calculated upon the gross receipts from sales made through such machines as follows: thirty dollars per year for the first ten thousand dollars of annual gross receipts or part thereof, three dollars and fifty cents per one thousand dollars on each additional sum in excess thereof, but in no case shall the tax on gross receipts exceed the sum of fifteen hundred dollars for any one year.

(b)

The fees prescribed in this section for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. Within thirty days after the end of the year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of the machines received within the city during the license period. If any additional taxes are due upon the basis of the gross receipts from any such machines, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued.

(c)

New Installation. Whenever any person subject to the tax herein specified claims or actually maintains a machine or group of machines which are newly installed or which have no previous gross receipts on which a tax can be calculated, then the claimant shall pay the minimum tax of thirty dollars.

(d)

As used in this section, "gross receipts" means the total number of dollars actually removed from all declared machines during the license period without any deduction whatsoever.

(Ord. 461 1, 1992; Ord. 328 2, 1983; Ord. 252 4, 1978; Ord. 190 2, 1973).