Sec. 16A-78. Same—Placing vending machines.
Every person engaged in the business of selling goods, wares
and merchandise through the use of coin-operated vending
machines shall be classified as a retail merchant and shall pay an
annual license tax for the privilege of doing business in this city
in the same amount provided for other retail merchants in section
16A-76; provided, that if any such person has more than one
definite place in this city at which goods, wares or merchandise
are stored, kept or assembled, for supplying such vending
machines the annual license tax provided shall be imposed for
each such definite place in excess of one.
The use of a cigarette vending machine on premises which are
not already covered by a tobacco retailer's license shall require
the owner of such cigarette vending machine to take out a tobacco
retailer's license for that location.
The taxes imposed by this section shall be in lieu of any license
tax on the individual vending machines and shall also be in lieu of
the license tax required under the provisions of sections 16A-1
to 16A-22.
Every person liable to pay the tax imposed by this section, shall
make an annual report to the commissioner of revenue of the total
gross sales, at retail selling prices, made in the city through such
vending machines on forms supplied by the commissioner of
revenue, such forms to be similar to those prescribed for such
merchants by the state department of taxation.
Every vending machine shall be plainly marked by the owner
thereof with the name and address of such owner.
The term "vending machines", as used in this section, includes
only such machines as vend goods, wares and merchandise and
give to the customer on every purchase his money's worth in
goods, wares or merchandise. The term does not include any
machine the operation of which is prohibited by law, nor any
machine which has any gambling or amusement features
whatsoever. (4-7-69, § 55.)
