1177-A ORD PROVIDING FOR ANNUAL OCCUPATION TAX ON COIN OPERATED MACHINESIF 4 w a APA
OaDI:?~,Jq'E 1,10.
~
~J~DIlV<iJ'tiT3E EHMIi)1.idl":r FUt~ 'i'kX ON :;iJllv' OP_~!?.A`i'ED
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.
PLAvED ON vl7Ix1 OPER.(liED ME131:IiMS rCR FAiLU.~ GT it:~i'CiS.1L TO tAY ir?L '~CC'UrATIG~u TAX
DUE T'ri-ERE0N, OR Fr'iTLU?E, ;)R FJEFiTSAL TO PLA~'r: ri";D i-L'i;IiTfMlli A 3z:ll GN SiJCH
"r1ACHIlFES : P'?CSTIDIrdG ti. rL 1t~=Y, ril~tll JE~LAi?II,G Aid E?~:Fi.GET~~Y.
BE IT ONDnINED EY iFiE CI'iY 30'03IL OF' THE 3IlY UF' 1~.RIS :
aE;TION 1. ~oin-operated_:nachinES -h~vert,;r o•,.,mer who owns, controls,
possesses, exhibits, displays or who perm,its to be exliibited or displayed in the Czty
of Paris, any"'Join-operated machines," shall pa,y, and there i_s hereby levied on every
cain-operated machine, an annual occupation tax deterrlined by the followi.ng schedu?e:
Series 1. (a) For each "merchandies or :music coin-ogerated ma.chine", a
fee of 1'en Dollars (w10.00), where the coin, fee or token used, or which may be used,
in the operation thereof is one of the value in excess oi Five 'aents (5), or represen+s
a value in ex_cess of i+ive ~ents (;w).
(b) A fee of One Dollar and mwenty-five Cents (~1.25) where the coin,
fee nr token used, or which may be u.sed, in the aperation thereof is of the value ir
excess of one vent (l~) and not exr-eedinG 1''ive Cents or represents a value in
excess af One ',„nt (10) and not exceeding rive :Jents (5~0.
Series 2. (a) r o-r each "s'.cill or pleasure coin-operated mac}aine" a
fee of `ihirty Dollars (.;*30.'~)0) where t}ie coir~, fee or token use~i, or ~,rhic?~ may be used
in the oper?tion thereof is one ol the value in excess of Five Cents (5¢) or represents
a value in excess of Five jents (5r).
(b) r1 fee of Tifteen Dollars (415.)0) where the coin, fee or token used,
or whicn may be used, i-n the operation tY}ereof, is one of' -tne value in. excess of One
v"ent (1¢) and no-t dxceedin7 Five 3ents {5- ) c~r represents a value in excess of One
::ent (1¢) and not exceeding Five ~ents (5¢.
~ Provided that nothzng herein shal:i prevent the "operator" of such machines
from paying the tax levied in this OrdLnance :"or'tYe account of the "owner" but the
payment of such tax by such operator or other person shall not relieve the ovmer from
the responsibility of complying with the provisions of this Ordina:Y::eo
Gas meters, pay telephones, pay toilets, and cigarette vendin.g machines
which are now subject to an occupation or gross receipts ta.x a.r.d "service Coin-operated
trachines" as that term is defined, are exp2e ssly exempt from t'ric tax levied 'nereino
A11 the terms used in this Ox~.nancq, including the followi.ng: "Owr.er", "cain-
operated machi.nes", "merchandies or music coin-operated :nachine", and service Coin-
operated machines", sha.ll have the same meaning as such terms are given in Article 7047a-2
of the Revised Civil Statutes of 1925."
SECTION 2: In the event any person, firm or corporation shall fail or
refuse to pay any occupation tax due on any coin-operated machines described in Section l,
or sha11 fail or refuse to have attached thereto, where it can be easily seen, the
licanse card to be issued by the City Secretary, his duly authorized deputy or eznployee,
upon payment of sa:i.d occupation tax, saa.d card showing ~hereon the nu:-nber of oecupation
tax receipt and classification of sa.id coin operated machines, theri the Jit,y Secretary
or his duly authorized deputy or enipl.oyee, sha,ll have the right to place a seal on such
coin-operated machines upon which the occupation ta.x has not been pa.id, or a license
card above described has not been properly attached, in order to prevent the use of such
:nachines urtil said occupation tax shall have r;een paid, or until said Iicense card has
been properly attached to said ooin operated machi..r,es.
After the nach-Ln.e '1a;, been sealed by the 'Jity Secz•etary, or his duly
authorized deputy or e:mployee, it shall be the duty of the owner, lessee or person in
charge of the prem.ises in or on which said machine is located, to see that the seal is
not broken or removed, or the machine removed frorn said prems seso F roof that such seal
was ta.mpered with, removed or destroyed shall be prima facie evi_dence tha.t such acts were
done by sucn owner, lessee or pez•son in charge oi such pre.-nisesa
Saa.d seal shall only be removed by the 'Jity "ecreta:ry, hid duly authorized
deputy or employee, after a fce of TEN llOLI,x2,S (i~'10.Q0) has been paid to cover expense
of sealing and rernoving sea1.
w iL Ask _ w
Section 2 continued, Any person, firm or corporation who shall tamper
with, break, remove or destroy any seal placEd on an-y coin-operated machine by said
City Serretary, his duly authorized deputy or ernployee, shall be deemed guilty of a
misdemeanor and shall be subject to a fine not to er,ceed ~200.00.
SEJTIOAI 3: (a) For the purpose of enabling tYie City Secretary to deter-
:nine the tax liability of the owners or operators af coin-operated vending machines in
this City, or whether a tax liability has incurred, every individual, company, corpora-
tion, and/or association who owns, operates or displays any coin-operated ma.chine in
this City shall have a separate and different serial number stamped by indenture inta
the stationary wcod or netal of each riiachine in a manner tha-'u slzr.h serial number cannot
be re:noved or transferred to another :nachine, and such serial number shall be shown on
the application for a license or permit and on the license or permit issued. If any
person shall indent the same serial number on more than one machine or shall exhibit,
display or have in his possession witriin this City -3.ny coin-aperated machine with the
license or per:nit of the City Secretary attached thereto and bearing the wrong serial
number or a licEnse or permit bearing a, different serial number from the serial number
sta*nped by indenture on said machines., he shall be guilty of a misdemear:or and punished
as set out below. The possession, exribition or display of more than one machine bearing
the same serial number operated under the same management or ownership, shall be prima
facie evidence that the owner of such :nachines indented the same serial number on each
machine for the purpese of evading payment of the tax levied herein.
(b) Provided further, the license or permit issued by the City Seci•etary
to evidence the paymerit of the tax levied herein shall be se3urely attached to the
machine in a manner th..t wiJ..l requi.re continued application of steam and water to remove
the same.
SECTION 4: (a) The "Jity Counci7_ of the 'Jity of I'aris sYia11 havE the
auth.ority to make •a,n.d nublish rules and regulations not inconsistant with this Ordinance
or Article 7047a of the Rewised Civil t'tatutes of the State of Texas, for the erliorcement
of the provisions of this Ordinance in the collection of the revenues hereunder.
(b) If any individual, company, corporation or association who owns,
operates, exhibits or displays any coin-operated machine in this 3ity, shal]_ violate any
provision of this Act or any rule and regulation promulgated hereunder, the City Cauncil
shall have the power and authori+y to fo.rfeit all licenses or permits issued to any of
the foregoing persons by giving writter_ notice, stating the reason justifying such for-
feiture and the sarie shall be for.feited five (5) days from date oi such notice. T1o new
licenses or permits shall be j_ssued within a period of one (1) year to anyone whose
licenses or perinits have been forfe.ited, except at trie discretion of 'Uhe C'ittr aouncil,
If the licenses or ner^Lits of an,y indIvidlzal, company, corporation, or association owning
operatir~g or displa,ying coin-operated mac'r:ir.es in this "Jity i.s forfeited, such individual
company, corporation, or assc;ciation shall not operate, rlispla-i or permit to be operated
or displa,yed such raachines until tre liuenses or perlni.ts are reinstated or iuntil netir
licenses or permits a.rs granted.
SE:;TION 5: The ";ity Secretary is hereby authorized, ordered and directed
to collect, and issue licenses or per.nits for the payment of the tax levied herein.
SEJTION 6: Lvei-
yT"owner" cf one or more coin-oper;a.ted macflines in this
City shall keep for a pericd oP t:TG (2) years for the inspection at all times by the City
J'ouncil, or their authorized representatives, a complete book record in a well bound book
of each a.nd ever,y such machine purchased, received, possessed, handled, exhibited or disr
played in 'Il7iis 'Jity. 0,uch record shall be kept at a permanent address which address shall
be designated on the application for permit and shall include the following information:
The make, kind and serial number of each such rnachine, the date acquired or received in
Paris, the date placed in operation, the location or locations of each machine by serial
number, includiiig county, city, street and/or rura.l route n-La..mY:er, the, d.a.,te of each G.rid
every change in location, the na..~e ancl complete address of each and every operator together
with the serial nu~-nbers of the ~~achines opcrated by such operator, the ftzll name and
address of the owner, or i.f other tt:an a,n ind.ividual the i,rincipal officers or members
thereof and their addresses. Such informaticn shall be showr .^.nmpletely azzd separately
for each and e:very maclline. The "Ji luy Council sriall be authorized a.nd it shall be their
duty to forfeit all Lir.enses, rerruts o:' every owner fail ing tc keeN such records or
fai.ling to present s{zch records for i_ns-n-ection at any tirae upor demand b;,T sa.id :.1_ty Coancil
or their authorized represeritatives.
IV .4m Agh _ I
SE:.iION 7: If any "owner" oi a coin-oper~s.+ed ~,iachine within, this '3ity shall
(a) deliver to or per:nit to be cleliire,°ed to any "operato.r" a coin-operated machine with
out a valid license or -uermit issued bv the ~'ity Secretary bcing attached thereto, or
(b) perriit any coin-operal,ea .nachine ~_m6er his control to be operated, e:Yhibited or dis-
played :.ritllin t'r:is 'iL,r ~„rithout sai d t.icense or pertint bein~ attached thereto, or(c)
if any r:erson sha1.1 exhibit, displa;r or have ir~ ~hi.' pos essicn ,ai t~?i.r~ i,l:is ~i_ ~;v any
coin-opera.ted nachine ,rithout having annexed or a+ta2hed t~-~.ereta a license or permit
issued by tlie ~it~T ^-crct~.~ry, sl.o~~ri_nf; the pa,y~nent or t}~e; t,ax due tl~ereon for the current
year, or (d) snail exhibit, disr?lay o1^ hs.ve zn ris nossessien in this :ity ariy roin-
ope.rated ;nachi.ne wn t-hout a serial num'~F?r ste.;npPd b; indent~- se into tiie wood or metal of
said coin-operated nnachine, or (e) ;l' an,y ,r,erson shal'. exhibit, displa~7 or pos7ess any
coin-operatec3 ma.chine :.n this C:its- with a license or 7?ermit atta3hed tnereto and bearing
a dif'ferent serial nu-nber from the serial nu.raber• sta-nped bij indentu.re on :.tie ~::achine to
which said permit is attached, or (f) if any person required to keep records of coin-
operated maci7-nes in this City sli-al.l i`a1s,~~W`y ~-,uch recards, or (g) sha11 f.e.il to nesp
sucr records, or (h) snali re:Cuse or fail to rreser.t ,such recorias for irispe3tion upon
the demand of the City +.ounci.l or its author.ized renrescnta.tives, or (1) if a.ny person
in 'uhis 3ity sha1=L use any artiul deviee or Iecut;tive nr~~~1 Li_ce to cor;ceal a11y w1olation
of this Ofidinanee, or (j) mdsleua 11,1cc :i_ty "ouncil or _ts aut'.noriaeci represcntatlves
in the eniorcernent of tYrys O.rdinance, or (lc) if a:ny persoii in this :ity shall fa.il to
comply witi'A the provision.s of tliis Ordinance, or violate the sa:,ie, or (l) iY any person
in this ~3ity shall fail to comply wi.tn tne rizles and regu? at_ions prorwfLgzrated bv tize
City 'ouncil, or vialate the s-ne, he sh.~,ll forf'eit tc, tl,~~ '~ity as a p~r.alt~-, the sum of
not less thaii 'lwenty-five Dollars (~25) nor ;-nore than -L~'ive ,iundz•ed Doilars 500) .",ach
day's viol_at,ion sh::t3.1 consti+ute a separa'ue oifense and incur another nenalty, which, ii
o1 'JoripFtGilt
11~t pa..1d sha11 4iC 1eli'.IYJored, 111 a F uit by 'lZG JZ t3r o1 F"a11s l~~l C4 JoU.rt
j uri sd'_c ti on .
. .
~~~TION 8: I° ariy ;~crson srl«ll -x1niri.t', di_spla,y or hU-re in hu.s possession
within t'rli_s "ity an,y coi;:-operated ;Tia31i~.ne t.rithoat ilaving annexed or atta3hed thereto a
valid license or perrrLit issuF:d by the 31t,y ;:>ec_°etluary showing t-ie payment of the tax due
thereorl for the ^urrent year, or (b) slial-i ex1hibit, displav ar have i_n his possession
in this ai 'uy any coin-onerl.i;ed :,.achine wi. tho?it a serial niznoer s-ta-n-ped by indenture into
the wood or metal o±' said coin-operat-ed ~nachirie, or (c) ii' an.,y person shall e1.:.ibit, di_s-
play or pcssess ariy coiti-opc -ated macMLne in tl-:ia 'Ity with a l:icense ar per~nit attached
thez•eto bearing u differerit serial number yrom the ser_'ta1 nu:nber sta:nped bJ indent-ure on
the machine to wiii;;Y: sa-d per-r:lt is aa-Aached, ar (d) if any person reauired ta keep
records of coin-operated rnac;.,ines in this :~ty snal:L falsify such records, or (e) shal]_
fail to keep such records, cr `f) s1iail refase or• fai? to --~resent such records ior 9_n-
spection upoil the demand of the ':.ity Secretary or riis aut'rlorized represer.ta";.ves, cr (oj
i-f any person iri tris ~=%ity shall use any artful device ^r deceptive practi ~e to concea1
any violation of this Orciinance, or (h ) -iisl.ead the 'jit,y- ~eHr•etary or hi.s a:,Jtl.crizec'
represcntatises in the eniorcement o:t t':is Ordinanca, or (i) if any person in this ""iity
sha11 fail to co=nt,i:y wi-i.h the provis:_ors ol' this Ordinan~e, cr viola+e the same, or
if anJ person in this ~ity s'riali fail to 3omply vi.th the rules arc:l regulations prorTal-
oated by the Cit,y 'ouncil, or violate the sane, r.e shall 'ae builty o' a nisdemeanor and
upon conviction sha11 be punishe.d by a fine of not les.s than Twenty-j'ive Dollars(<;;>25)
nor more than Two Hu.ndred llollars ~~:;v200) ,
SE~13`1IOiv 9: The iact t'nat there Is not now U.riy oruirance rrovidirg for a fee
and sealing coin-opera-ted :nachines creates a publ:ic er.nergc:ncy requiring that rules and
cY:arter provisions prch_biting the passage of an ordinanue at themeetin_; at which it is
introduced, and requiring submission to a com~ittee be suspended, a.nd the sarrie is ac-
cordingly dane, and this Ordinance shal?_ taice eifect fro;,n ana after ilus passage,
-
ftathan J. ell, Jr.
i':aour, 'i ,y of r'axis, '1'exas
AI'F'ROViD :
AYES , : idAY')
xT"t'LST :
Hatley B. Crow, City Secretary
City of Paris, 'r'exas.