Chapter 3.08
ENTERTAINMENT DEVICE TAX*
Sections:
3.08.010 Definitions.
3.08.020 Entertainment device tax.
3.08.030 Display or operation without securing tax sticker.
3.08.040 Tax sticker duration.
3.08.050 Issuance of tax sticker.
3.08.060 Posting of tax sticker.
3.08.070 Transfer or assignment of tax sticker.
3.08.080 Penalties.
* Prior ordinance history: Ords. 905, 1148 and 1391.
3.08.010 Definitions.
A. Entertainment Device.
1. "Amusement device" means a coin or token operated mechanical, electronic, mechanical-electronic or nonmechanical device which is designed for the amusement of the player or operator and is complete in itself, having as its purpose the production or creation of a game of skill, amusement, entertainment, or test of strength, whether or not any motivating force involved is furnished by the player or the device.
2. "Music device" means any and all devices which render, cause to sound or release music or provide visual entertainment where the same may be heard or seen by one or more public patrons. Any separate loudspeaker, phonograph, juke box or television outlet from which such music or visual picture emits shall be construed to be a separate "music device" as herein defined; except where the music or visual picture emits from more than one speaker or outlet transmitting from the same mechanism, the several outlets or speakers in each place of business shall be collectively considered one such "music device."
3. "Entertainment device" shall not include devices used exclusively for the purpose of selling tangible personal property, such as cold drinks, tobacco products, candies, postage stamps, or other merchandise; or services such as pay telephones, parking meters, money change machines, gas and electric meters, and other distribution of public service.
B. "Display or operate" means the display of any entertainment device for use by the public or the operation by the public of such device and shall include those entertainment devices which are displayed or operated by or for the use of members of any private club, lodge, fraternal society or other like organization whose membership is limited to a portion of the public. (Ord. 1619(part), 1989).
3.08.020 Entertainment device tax.
A. There is hereby imposed on entertainment devices taxed under this chapter an annual tax as follows:
1. Amusement devices as defined hereinabove shall pay an annual tax of fifty dollars.
2. Music devices as defined hereinabove shall pay an annual tax of twenty-five dollars.
B. The tax herein imposed shall be for each device tax year, from October 1st through September 30th of each year, but may be prorated on a quarterly basis, which quarterly periods shall begin on the first day of October, January, April, and July of each year. An application received during any quarter shall be required to pay the tax only from the beginning of said quarter to the end of the device tax year. There shall be no refund of any tax for discontinuation of use during a device tax year. (Ord. 1777 ยง1, 1997; Ord. 1619 (part), 1989).
3.08.030 Display or operation without securing tax sticker.
A. No person shall display or operate any entertainment device without first obtaining an entertainment device tax sticker for each device on the premises; provided, however, that such stickers shall be transferable to any replacement machine.
B. If the premises upon which such devices are located are owned and managed by a corporation, it shall be the responsibility of the person managing the local business to obtain the tax sticker; in other cases, it shall be the responsibility of the owner to do so. (Ord. 1619 (part), 1989).
3.08.040 Tax sticker duration.
A tax sticker shall be valid from the date of issuance to the following June 30th. (Ord. 1619 (part), 1989).
3.08.050 Issuance of tax sticker.
A. Upon receipt of the annual tax for each machine to be displayed or operated, the city administrator shall issue an entertainment device tax sticker for each device for which the tax has been paid.
B. In the event the manager or owner of premises upon which entertainment devices are displayed or operated desires to increase the total number of devices on the premises, the city administrator shall issue additional tax stickers covering the additional numbers of devices upon receipt of the additional tax due for said devices. (Ord. 1619 (part), 1989).
3.08.060 Posting of tax sticker.
At all times after the issuance of a tax sticker, the tax sticker shall be affixed to the current city business license which shall be posted in a conspicuous place and available for inspection by officers and employees of the city. (Ord. 1619 (part), 1989).
3.08.070 Transfer or assignment of tax sticker.
The tax sticker issued hereunder may be transferred or assigned to a new owner or operator upon satisfactory evidence that the business license for the operation of said business has been similarly transferred. (Ord. 1619(part), 1989).
3.08.080 Penalties.
Any person violating any provision of this chapter shall, upon conviction, be punishable in accordance with the general penalty ordinances of the city. (Ord. 1619(part), 1989).