Chapter 3.04
PUNCHBOARD TAX*
Sections:
3.04.010 Definitions.
3.04.020 Punchboard wholesalers’ tax.
3.04.030 Operator’s tax.
3.04.040 Tax year designated.
3.04.050 Unlawful acts.
3.04.060 Tax receipt--Issuance and display.
3.04.070 Tax payment not authorization.
3.04.080 Play by minor prohibited.
3.04.090 Use without tax payment prohibited.
* For the Charter provisions authorizing the council to license and regulate all business and to fix the amount of license tax, see City Charter Art. VII §5. Initiative and referendum, see Ch. 1.08.
3.04.010 Definitions.
As the terms are used in this chapter:
A. "Operator" means any person, partnership, firm or corporation who or which shall at or in any premises within the city have in his or its possession or under its control any punchboard for the purpose of permitting the same to be played or operated by any person.
B. "Punchboards" means all boards, question and answer boards, trade stimulators or other devices from or upon which for a consideration, any person is permitted to select by punching, tearing off a seal or otherwise, a number, name, question or problem which entitles such person, if answered or solved, to receive money, merchandise or other prize or reward by reason of the player’s knowledge or ability; and which such board, question and answer board, trade stimulator or other device is not prohibited by or in violation of or operated or played or permitted to be operated or played in any manner contrary to or in violation of the laws of the state relating to lotteries or gambling.
C. "Punchboard wholesalers" means all persons, partnerships, firms and corporations who shall within the city sell or offer to sell any punchboard. (Ord. 272 §1, 1948).
3.04.020 Punchboard wholesalers’ tax.
A tax is levied on all punchboard wholesalers as follows:
A. Upon all punchboard wholesalers only selling boards upon which the prize or reward for selecting punches or otherwise is paid solely in merchandise (herein called merchandise boards) and the cost of any selection does not exceed ten cents, fifteen dollars annually;
B. Upon all punchboard wholesalers selling punchboards upon which the prize or reward for selecting punches or otherwise is paid other than in merchandise or both, three hundred dollars annually;
C. In addition to the taxes above levied, a tax is levied on each punchboard wholesaler for each punchboard sold by any such wholesaler as follows:
1. Merchandise boards, one dollar and fifty cents each;
2. Punchboards other than merchandise boards:
a. Where the price per punch does not exceed ten cents, two dollars and fifty cents each.
b. Where the price per punch or choice exceeds ten cents, three dollars and fifty cents each. (Ord. 272 §2, 1948).
3.04.030 Operator’s tax.
There is levied upon each operator as herein defined an annual tax in the sum of twenty dollars. (Ord. 1391 §2, 1980; Ord. 272 §3, 1948).
3.04.040 Tax year designated.
Annual tax hereinbefore referred to means the tax year commencing on July 1st in each year and ending at midnight on June 30th of the following year. (Ord. 272 §4, 1948).
3.04.050 Unlawful acts.
A. It is unlawful for any person, partnership, firm, or corporation to sell or offer to sell at wholesale any punchboard unless and except such person, partnership, firm or corporation has paid the annual tax herein provided for and the additional tax herein provided to be paid upon and for each punchboard sold as hereinbefore set forth.
B. It is unlawful for any person, partnership, firm or corporation to have in its or his possession within the city any punchboard for play or selection therefrom by any person unless and except such person, partnership, firm or corporation has paid the annual operator’s tax herein provided for and the tax on such punchboard has been paid and the receipt of the city therefor attached or affixed on such board. (Ord. 272 §5, 1948).
3.04.060 Tax receipt--Issuance and display.
A. The annual tax or operators and punchboard wholesalers shall be paid to the recorder of the city and a receipt therefor issued which shall state the tax year for which such receipt is issued, to whom it is issued and the location of the taxpayer, and such receipt shall be displayed in a conspicuous place at the place of business of the taxpayer.
B. Wholesalers’ additional taxes on punchboards shall be paid to the recorder, and his receipt therefor affixed on each punchboard for which a tax is paid. (Ord. 272 §6, 1948).
3.04.070 Tax payment not authorization.
The payment of any tax herein provided for shall not be deemed to or construed to be the permission or license of the city or any of its officers to any person to have, sell, or offer for play or selection or permit to be played any punchboard prohibited by the laws of the state or ordinances of the city or which is contrary to or in violation thereof, or permit, license or authorize the use or play of any punchboard in any unlawful or prohibited manner. (Ord. 272 §7, 1948).
3.04.080 Play by minor prohibited.
It is unlawful for any operator to permit any minor to select any punch or chance on any punchboard under his control. (Ord. 272 §8, 1948).
3.04.090 Use without tax payment prohibited.
It is unlawful for any person as agent or employee of any person, partnership, firm or corporation to have in his custody or possession or to sell or offer to sell or permit any person to play or select punches on any punchboard at any premises or for any business for which a tax is herein required to be paid, unless and except the appropriate tax or taxes are paid therefor as herein provided. (Ord. 272 §10, 1948).