§ 25-108. Vending machines and vending machine companies; exemptions.

(a)

As used in this section the following words shall have the meanings set forth in the following subsections:

Laundry equipment means any equipment used in the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines, and soap, bleach and laundry bag dispensing machines.

Merchandise vending machines means any machine, contrivance or device which has one (1) manufacturer's serial number and 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.

Merchandising vending machine company means any person who operates for a profit thirty-five (35) or more merchandise vending machines.

Service vending machine 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 which dispenses some service.

Service vending machine company means any person who operates for a profit thirty-five (35) or more service vending machines.

(b)

Any person who operates for a profit, or allows to be operated for a profit in his place of business or on his property, any of the above vending machines shall pay a business tax according to the following schedule, unless exempted by subsection (c) of this section:

(1)

Merchandise vending machines—Five dollars ($5.00) for each machine;

(2)

Merchandise vending machine companies—One hundred fifty dollars ($150.00) for the privilege of engaging in such business, and an additional annual business tax of one dollar ($1.00) for each machine;

(3)

Service vending machines—Five dollars ($5.00) for each machine;

(4)

Service vending machine companies—One hundred fifty dollars ($150.00) for the privilege of engaging in such business, and an additional annual business tax of one dollar ($1.00) for each machine;

(5)

Laundry equipment—Five dollars ($5.00) for each piece of equipment;

(6)

Coin-operated radio, television and similar devices installed in guest rooms in hotels, tourist homes, tourist courts, roominghouses and other businesses providing housing accommodations for the traveling public—Five dollars ($5.00);

(7)

Penny vending machines—One dollar ($1.00) for each machine.

(c)

The following vending machines and lockers are exempt from the business tax provided by this section:

(1)

All vending machines which dispense only United States postage stamps, unadulterated Florida-produced citrus juices, or newspapers;

(2)

Vending machines located in places of business possessing valid business tax receipts and dispensing only nuts, citrus juices and other food products;

(3)

Coin-operated parcel-checking lockers and toilet locks used in railroad or bus stations, airports or depots, hotels, boardinghouses, restaurants and restrooms for the convenience of the public.

(d)

All machines referred to in this section shall display in a prominent place on each machine a proper sticker or decal showing that the business tax has been paid.

(e)

Whenever the tax collector shall find that any vending machine required to have been issued a tax receipt under this section is being operated without a current valid tax receipt, he shall attach to the machine a notice of delinquent taxes. Such notice shall indicate that any person who removes the notice or who removes any money from such machine before the business taxes have been paid shall be subject to prosecution and punishment as described in section 25-52.

(Code 1965, § 7-102; Ord. No. 80-15, § 36, 9-15-80; Ord. No. 92-30, § 1, 10-6-92; Ord. No. 94-15, § 26, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)