1995-04 - Laserfiche WebLink

Home Browse Search

§ 207.47 Section 207.47. Tangible personal property. 1. Every person engaged in the business of trading, bartering, serving, or selling tangible per- sonal property, or fish for human consumption, as owner, agent, broker, or otherwise, shall pay a license tax of thirty dollars ($30.00) for each place of business; provided that the license for each bulk plant or depot of wholesale dealer in petroleum products shall be seventy-five dollars ($75.00). Ve- hicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a li- cense is paid shall not be construed to be separate places of business. 2. No license shall be required under this sec- tion where the trading, buying, bartering, serving or selling of tangible personal property is a nec- essary incident of some other business classifica- tion for which an occupational license is required by this chapter and is carried on that the place of business licensed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum prod- ucts. 3. No license shall be required under this sec- tion where the trading, buying, bartering, serving or selling of tangible personal property is done by an individual less than three (3) times per year and not as a business or principal source of in- come. (Ord. No. 9149, § 1, 1240-91) Section 207.48. Vending machines. 1. As used in this section the following words shall have the meaning set forth in this subsec- tion: a. Merchandise vending machines means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation. b. Merchandise vending machine operator means any person who operates for a profit, Supp. No. 3 thirty-five (35) or more merchandise vending machines. c. Services vending machine means any ma- chine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token, or paper currency and which dispenses some service or amusement. d. Service vending machine operator means any person who operates for a profit thirty- five (35) or more service vending machines. e. Laundry equipment means any equipment necessary for operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry dispensing machines. 2. Any person who operates for a profit, or al- lows to be operated for a profit, in his place of business or on his property, any of the above ma- chines shall pay a license tax according to the following schedule of fees and exemptions. a. Merchandise vending machines by other than merchandise vending machine opera- tors, nine dollars and forty cents ($9.40) for each machine; provided that when any mer- chandise vending machine is located in and operated only in a place of business for which a license has been issued for trading, buying, bartering, serving or selling tan- gible personal property under this article, the license tax thereon shall be three dol- lars and seventy-five cents ($3.75) for each machine. b. Merchandise vending machine operators, one hundred and fifty dollars ($150.00) for the privilege of engaging in such business, and shall further pay an annual license tax of ninety-five cents ($0.95) for each ma- chine. c. Service vending machines by other than ser- vice vending operators, nine dollars and forty cents ($9.40) for each machine. d. Service vending machine operators, three hundred seventy-five dollars ($375.00) for the privilege of engaging in such business, and shall further pay an annual license tax