§ 10-65. Transfer of occupation tax receipt.  


Latest version.
  • (a)

    If the owner or operator of any coin-operated machine upon which an occupation tax is levied desires to transfer the occupation tax receipt on a given coin-operated machine to another machine replacing the machine originally taxed, such owner or operator shall apply to the city tax assessor and collector for a new license card which may be issued upon the payment of a fee as determined by the city council and on file in the office of the city secretary.

    (b)

    If the owner or operator of any coin-operated machine in the city upon which an occupation tax is levied shall fail to properly transfer such receipt, as set out in subsection (a) of this section, the coin-operated machine upon which the transfer was improperly made shall be considered to be a coin-operated machine upon which no occupation tax has been paid.

(Code 1966, § 22-30)