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1977 Ordinances
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1977 Ordinances
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7/17/2001 6:41:43 PM
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6/26/2001 5:21:33 PM
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Ord/Resolutions
Year
1977
Ord/Resolutions - Type
Ordinances
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AN ORDINANCE AMEb~ING SECTION 20-78(b) OF THE CI~f CODE PERTAINING TO <br />LICENSE TAX FOR COIN OPERA~'ED MACHINES. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, Virginia, <br />that Section 20-78~) of the Code of the City of Portsmouth, Virginia, <br />1973, be amended to read as follows: <br /> <br />Section 20-78. Coin-operated devices. <br /> <br /> ~) Every person selling, leasing, renting, or otherwise furnishing <br />a coin-operated machine or device operated on the coin-in-the-slot <br />principle, or placing such a machine or device with others shall be <br />deemed to be a ooin machine operator. Every such operator shall pay an <br />s_nnual license tax of two hundred dollars ($200.00). The license tax <br />imposed by this subsection is not in lieu of, but is in addition to the <br />other license taxes i~posed by this section. Such licemme shall not be <br />proratable or transferable. <br /> <br /> The coin mcbine operator's license tax levied by this subsection <br />shall not be applicable to operators of weighing machines, autc~atic <br />baggage or parcel checking machines or receptacles, nor to vending <br />machines which are so constructed as to do nothing but vend merchandise <br />or postage stamps, or provide service only, nor to operators of coin- <br />operated musical machines or ~asical devices that operate on the coin- <br />in-the-slot principle, nor to operators of viewing machines or photo-mat <br />machines, nor to operators of devices or machines affording rides to <br />children or for the delivery of newspapers. <br /> <br /> Every operator who is required by this subsection to take out a <br />license as a coin machine operator shall furnish a complete list of all <br />machines on location end the name and address of each location to the <br />corm~issioner of the revenue upon request. <br /> <br /> Every coin mchine operator within the purview of this subsection <br />shall deposit with the cormmissioner of the revenue a bend, in the amount <br />of one thousand dollars ($1,000.00) with surety thereon approved by the <br />commissioner of the revenue to insure the filing of such lists and the <br />payment of the taxes imposed by this subsection. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a <br />meeting held August 9, 1977. <br /> <br />City Clerk <br /> <br /> <br />
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