§ 102-102. Vending machines.

(a)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Laundry equipment means any equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing machines.

Merchandise vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation.

Merchandise vending machine operator means any person who operates for a profit 35 or more merchandise vending machines.

Service vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and which dispenses some service or amusement.

Service vending machine operator means any person who operates for a profit 35 or more service vending machines.

(b)

Tax levied. Any person who operates for a profit or allows to be operated for a profit in his place of business or on his property any of the vending machines described in subsection (a) of this section shall pay a license tax according to the following schedule:

(1)

Merchandise vending machines, $9.25 for each machine. When any merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible personal property under section 102-101 or other laws of this state, the license tax shall be $3.75 for each machine.

(2)

Merchandise vending machine operators, $150.00 and a further annual license tax of $0.75 for each machine.

(3)

Service vending machines, $9.25 for each machine.

(4)

Service vending machine operators, $225.75 and a further annual license tax of $2.25 for each machine.

(5)

Laundry equipment, $0.75 for each piece of equipment.

(6)

Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, $21.00 for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guestrooms in hotels, tourist homes, tourist courts, roominghouses and other businesses providing housing accommodations for the traveling public and a further annual license tax of $0.25 for each device.

(7)

Penny vending machines, $0.75 for each machine.

(c)

Exemptions. The following vending machines and lockers are exempt from the tax levied by this section:

(1)

All vending machines which dispense only United States postage stamps, unadulterated state-produced citrus juices or newspapers.

(2)

Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products.

(3)

Coin-operated parcel-checking lockers and toilet locks used in railroad, bus, airport stations or depots and in hotels, boardinghouses, restaurants and restrooms for the convenience of the public.

(4)

All coin-operated telephones which are otherwise subject to tax under this article.

(d)

Sticker or decal. All machines licensed under subsections (b)(1), (2) and (3) of this section shall display in a prominent place on each machine a proper sticker or decal, to be furnished or approved by the tax collector, showing that the tax has been paid.

(e)

Notice of delinquent taxes. Whenever any tax collector shall find any vending machine required to be licensed under this section to be operated without a current valid license, he shall attach to the machine a notice of delinquent taxes, such form to be provided or approved by the department of revenue. Any person who removes notice of delinquent taxes or who removes any moneys from the machine before license taxes are paid shall be guilty of an offense.

(Code 1970, § 16½-11(z)(1)—(9); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)