§ 102-1. Slot amusement machine tax.

(a)

Levied and imposed. There is levied and imposed upon each person engaging in the business of owning or placing on location for the purpose of operation any slot amusement machine which is located within the corporate limits of the city, an annual license tax according to the following schedules:

(1)

For each machine wherein a picture may be seen or music may be heard, a license tax of $27.00 for each such machine.

(2)

For each machine not otherwise specifically taxed in this section, wherein or whereby any game may be played or any form of diversion had, a license tax of $45.00 for each such machine.

(3)

For each machine not otherwise specifically taxed in this section, wherein or whereby children may obtain a ride upon a "hobby horse" or the figure of any animal, or upon the figure of a boat, airplane, rocket or other such machine, a license tax of $18.00 for each machine.

(b)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Slot amusement machine means any mechanical device or contrivance which is operated, played, worked, manipulated or used by inserting or depositing a coin, slug, token or thing of value, in which a picture may be seen or music may be heard, or wherein a game may be played or any form of diversion had.

(c)

License application. Every person engaged in the business of owning or placing on location for the purpose of operation within the corporate limits of the city any slot amusement machine shall file an application for a license with the city clerk on forms furnished by the city clerk for that purpose. The application shall contain such information as may be required by the city clerk, and shall be accompanied by the remittance for the amount of tax and any penalty required.

(d)

When due and payable; expiration of license. The tax levied under this section shall be due and payable annually, and all licenses issued under the provisions of this section shall expire 12 months from the date of issuance. A license under this section may be renewed and stickers affixed to the machine without penalty during the anniversary month 12 months from the date of issuance of such license. The amount of the license tax to be paid for a period of less than 12 months shall be that proportionate amount of the annual license tax that the number of months, or fractional part thereof, remaining until the anniversary month next bears to 12 months.

(e)

Issuance of license and sticker. The city clerk shall issue a license or sticker on a form to be prescribed by the city clerk. Such license or sticker shall be securely affixed or attached to the machine to which it applies in such a manner as to be readily visible, and shall be affixed before the machine is operated or played. The absence of a proper license or sticker affixed to the machine shall be prima facie evidence of failure to pay the tax levied for operation of the machine.

(f)

Penalty for nonpayment. Any person engaged in the business of owning or placing on location in the corporate limits of the city for the purpose of operation, any slot amusement machine without the payment of the tax imposed in this section, shall be liable for the amount of the tax and 50 percent of the amount of the tax as a penalty.

(g)

Penalty for failure to affix license or sticker. Any person who has paid the tax for the operation of a machine as set forth in this section, but who has failed to affix the license or sticker to the machine shall also be liable for 50 percent of the amount of the tax as a penalty.

(h)

Unlawful to place unlicensed machine on location. It shall be unlawful and punishable as a misdemeanor for any person to place on location any machine without paying the tax levied in this section.

(i)

Exemptions. This section shall not apply to any machine operated for legal gambling purposes at a gaming establishment licensed by the state gaming commission, to bingo or pull-tab machines which are located on the premises of charitable bingo licensees, to any machine kept at a regular place of business of distributors or manufacturers for sale or lease without being operated, to any pool table operated in a place of business commonly known as a "pool hall" or "billiards parlor" when the gross income from the operation of such pool table is taxable under the Mississippi Sales Tax Law (MCA 1972, § 27-65-1 et seq.), or to any antique coin machine as defined in MCA 1972, § 27-27-12.

(Code 1977, § 6-23; Ord. No. 940010, 4-19-1994)

State law reference

Similar provisions, MCA 1972, § 27-27-1 et seq.