The business premises where a coin-operated or token-operated vending machine that
dispenses products, merchandise, or services, or where an amusement or game machine
is operated must secure a business tax receipt for the machine as provided in this
article, unless the owner or distributor of such machine secures the business tax
receipt. The term "vending machine" does not include coin-operated telephone sets
owned by persons who are in the business of providing local exchange telephone service
and who obtain a business tax receipt as a telephone company or a pay telephone service
provider. The business tax for vending and amusement machines shall be assessed based
on the highest number of machines located on the business premises on any single day
during the previous tax year or, in the case of new businesses, be based on an estimate
for the current year. Replacement of one (1) vending machine with another machine
during a tax year does not affect the business tax assessed for that year, unless
the replacement machine is classified at a higher business tax rate. It shall be unlawful
to operate any such machine in any place of business in the city until the business
tax for such machine has been paid. Whenever a business tax is required to be paid
on any machine, such business tax receipt or other evidence of payment of tax must
be affixed in a permanent place upon such machine, as designated by the business tax
division.
