Item 15 - Ordinance to Adopt Consolidation of SAMC Chapter 21 Rates and Schedules

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Ordinance No. NS-XXX Page 6 of 15 Sec. 21-98. - Coin-operated machines or devices; license tax imposed; amount of tax; applicability of tax where devices are operated as secondary business. (a) For every person whose business is limited exclusively to renting, leasing, maintaining or letting the use of any coin-operated machine or device, or otherwise engaging in vending operations, or in operating any coin-operated machine or device at any location or fixed place of business owned or otherwise under the control of another, the annual license tax on business done exclusively within the city, for every device so rented, leased, let, maintained or operated, shall be the amount specified in Section 21- 120v(1)twenty dollars ($20.00) per each ten cent ($0.10) device and over or the amount specified in Section 21-120v(2)(a)ten dollars ($10.00) for the first five cent ($0.05) device and under and thereafter the amount specified in Section 21-120v(2)(b)five dollars ($5.00) for each such additional device five cents ($0.05) and under. (b) Any person whose primary business is not limited exclusively to coin- operated machines or devices, and for which he or she pays a license tax based on gross receipts, but who owns, leases, or rents for operation at his or her fixed place of business any coin-operated machine or device or who receives rent for the operation of any coin- operated machine or device thereat, or who otherwise participates in the gross receipts derived from the operation of such machines thereat; such person may elect to combine the gross receipts of both activities and pay a license tax based upon the total receipts thereof which will be assessed at the same rate as is applied to his or her primary business according to Section 21-119 of this Chapter. Such election shall be made in writing at the time of applicant's original application for a business license or may be made once annually thereafter at the time of licensee's application for a renewal license. (c) Where any licensee engages in the operation of any coin-operated machine or device at his or her fixed place of business subsequent to the commencement and licensing of licensee's primary business, the initial license tax due shall be identical to the tax established in subsection (a) above. However, upon the expiration of the initial licensing period, licensee may elect to pay the tax as provided pursuant to subsection (b) above. Sec. 21-101. - Sealing of nonidentified or unlicensed machines. The collector, as chief revenue officer, and each and every duly authorized revenue officer of the city shall seal the coin openings or slots in a manner which will render inoperative the coin devices on any machine or device not otherwise exempted by the provisions of the chapter which is found available to the public for operation and which does not have stamped or affixed thereon the required identification or for which the proper license tax has not been paid in full; in lieu thereof, he or she may seize and hold any such machine for the payment of such license tax pursuant to Section 21-102. A service charge in the amount specified in sectionSection 21-120s(1) of ten dollars ($10.00) shall be paid in advance to the collector, or his or her authorized agent by the owner or operator of any such machine or device so sealed for the removal of such seals. No person shall operate any machine or device so sealed without first submitting