Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article II. LICENSE TAXES |
Division 3. SPECIAL LICENSES |
§ 36-126.35. Amusement machines.
(a)
Amusement operator shall mean any person leasing, renting or otherwise furnishing or providing a coin-operated amusement machine or device operated on the coin-in-the-slot principle in the city; provided, however, that the term amusement operator shall not include a person owning less than three coin machines and operating such machines on property owned or leased by such person.
(b)
Any amusement operator, as defined herein, shall pay for the privilege of conducting such business within the city an annual license tax of $200.00, not prorated, for the operation of ten or more coin-operated amusement machines. For the operation of less than ten amusement machines, the operator shall pay an annual license tax of $199.00, not prorated. In addition to this tax, such amusement operator shall pay a tax on the gross receipts actually received by such operator from coin machines or devices operated within the city. The gross receipts tax paid by amusement operators shall be $0.36 for each $100.00 of gross receipts from the preceding year when such gross receipts exceed $100,000.00.
(Ord. No. O-96-319, 12-10-96, eff. 1-1-97)
(Ord. No. O-96-319, 12-10-96, eff. 1-1-97)