St. Petersburg |
Code of Ordinances |
Chapter 17. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IV. LOCAL BUSINESS TAXES |
§ 17-133. Coin-operated machines.
(a)
Business tax required. Payment of a business tax is required to operate or allow to be operated any coin- or token-operated game, child ride, music, or vending machine. It is the responsibility of the business where the machine is located to pay the business tax. The business tax is based on the highest number of machines located on the premises on any single day during the previous licensing year or, in the case of new businesses, on an estimate of the highest number for the current year. Replacement of one vending machine with another machine during a tax year does not require the payment of an additional business tax.
(b)
Enforcement. A machine in violation of this section may be tagged or sealed with a violation notice. Upon the service of such notice, it shall be unlawful for any person to operate, move, or disturb, or for any owner, operator or employee of the business where the machine is located to allow or permit the operation, moving or disturbing of any coin- or token-operated game, child ride, music, or vending machine until the required business tax is paid and the identification device and has been attached.
(c)
Machine identification device. Upon the issuance of the business tax for a coin- or token-operated game, child ride, music, and vending machine the POD will issue a plate, decal or other identification device. Such device must at all times be firmly attached to the machine and prominently displayed thereon in a conspicuous place, or readily available for inspection where the machine is located.
(Code 1973, § 26-90; Code 1992, § 17-122; Ord. No. 1112-F, §§ 7—9, 7-6-1989; Ord. No. 2068-F, §§ 15—18, 7-25-1991; Ord. No. 158-G, § 6, 7-7-1994; Ord. No. 246-G, § 10, 10-10-1996; Ord. No. 798-G, § 1, 12-14-2006)