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<br />~J~DIlV<iJ'tiT3E EHMIi)1.idl":r FUt~ 'i'kX ON :;iJllv' OP_~!?.A`i'ED
<br />FRU'JIDT?iG F:)R l+EE TO COV...:~ 1112 EXI'.::TN;:~E "),_F' 3:;ALI1,,G A;^vD 2L~10VI:tiu THE SEI.I.
<br />PLAvED ON vl7Ix1 OPER.(liED ME131:IiMS rCR FAiLU.~ GT it:~i'CiS.1L TO tAY ir?L '~CC'UrATIG~u TAX
<br />DUE T'ri-ERE0N, OR Fr'iTLU?E, ;)R FJEFiTSAL TO PLA~'r: ri";D i-L'i;IiTfMlli A 3z:ll GN SiJCH
<br />"r1ACHIlFES : P'?CSTIDIrdG ti. rL 1t~=Y, ril~tll JE~LAi?II,G Aid E?~:Fi.GET~~Y.
<br />BE IT ONDnINED EY iFiE CI'iY 30'03IL OF' THE 3IlY UF' 1~.RIS :
<br />aE;TION 1. ~oin-operated_:nachinES -h~vert,;r o•,.,mer who owns, controls,
<br />possesses, exhibits, displays or who perm,its to be exliibited or displayed in the Czty
<br />of Paris, any"'Join-operated machines," shall pa,y, and there i_s hereby levied on every
<br />cain-operated machine, an annual occupation tax deterrlined by the followi.ng schedu?e:
<br />Series 1. (a) For each "merchandies or :music coin-ogerated ma.chine", a
<br />fee of 1'en Dollars (w10.00), where the coin, fee or token used, or which may be used,
<br />in the operation thereof is one of the value in excess oi Five 'aents (5), or represen+s
<br />a value in ex_cess of i+ive ~ents (;w).
<br />(b) A fee of One Dollar and mwenty-five Cents (~1.25) where the coin,
<br />fee nr token used, or which may be u.sed, in the aperation thereof is of the value ir
<br />excess of one vent (l~) and not exr-eedinG 1''ive Cents or represents a value in
<br />excess af One ',„nt (10) and not exceeding rive :Jents (5~0.
<br />Series 2. (a) r o-r each "s'.cill or pleasure coin-operated mac}aine" a
<br />fee of `ihirty Dollars (.;*30.'~)0) where t}ie coir~, fee or token use~i, or ~,rhic?~ may be used
<br />in the oper?tion thereof is one ol the value in excess of Five Cents (5¢) or represents
<br />a value in excess of Five jents (5r).
<br />(b) r1 fee of Tifteen Dollars (415.)0) where the coin, fee or token used,
<br />or whicn may be used, i-n the operation tY}ereof, is one of' -tne value in. excess of One
<br />v"ent (1¢) and no-t dxceedin7 Five 3ents {5- ) c~r represents a value in excess of One
<br />::ent (1¢) and not exceeding Five ~ents (5¢.
<br />~ Provided that nothzng herein shal:i prevent the "operator" of such machines
<br />from paying the tax levied in this OrdLnance :"or'tYe account of the "owner" but the
<br />payment of such tax by such operator or other person shall not relieve the ovmer from
<br />the responsibility of complying with the provisions of this Ordina:Y::eo
<br />Gas meters, pay telephones, pay toilets, and cigarette vendin.g machines
<br />which are now subject to an occupation or gross receipts ta.x a.r.d "service Coin-operated
<br />trachines" as that term is defined, are exp2e ssly exempt from t'ric tax levied 'nereino
<br />A11 the terms used in this Ox~.nancq, including the followi.ng: "Owr.er", "cain-
<br />operated machi.nes", "merchandies or music coin-operated :nachine", and service Coin-
<br />operated machines", sha.ll have the same meaning as such terms are given in Article 7047a-2
<br />of the Revised Civil Statutes of 1925."
<br />SECTION 2: In the event any person, firm or corporation shall fail or
<br />refuse to pay any occupation tax due on any coin-operated machines described in Section l,
<br />or sha11 fail or refuse to have attached thereto, where it can be easily seen, the
<br />licanse card to be issued by the City Secretary, his duly authorized deputy or eznployee,
<br />upon payment of sa:i.d occupation tax, saa.d card showing ~hereon the nu:-nber of oecupation
<br />tax receipt and classification of sa.id coin operated machines, theri the Jit,y Secretary
<br />or his duly authorized deputy or enipl.oyee, sha,ll have the right to place a seal on such
<br />coin-operated machines upon which the occupation ta.x has not been pa.id, or a license
<br />card above described has not been properly attached, in order to prevent the use of such
<br />:nachines urtil said occupation tax shall have r;een paid, or until said Iicense card has
<br />been properly attached to said ooin operated machi..r,es.
<br />After the nach-Ln.e '1a;, been sealed by the 'Jity Secz•etary, or his duly
<br />authorized deputy or e:mployee, it shall be the duty of the owner, lessee or person in
<br />charge of the prem.ises in or on which said machine is located, to see that the seal is
<br />not broken or removed, or the machine removed frorn said prems seso F roof that such seal
<br />was ta.mpered with, removed or destroyed shall be prima facie evi_dence tha.t such acts were
<br />done by sucn owner, lessee or pez•son in charge oi such pre.-nisesa
<br />Saa.d seal shall only be removed by the 'Jity "ecreta:ry, hid duly authorized
<br />deputy or employee, after a fce of TEN llOLI,x2,S (i~'10.Q0) has been paid to cover expense
<br />of sealing and rernoving sea1.
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