§ 13-128. Vending machines.

(a)

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

(1)

Merchandise 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 dispenses merchandise without the necessity of replenishing the device between each operation.

(2)

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

(3)

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 or amusement.

(4)

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

(5)

Laundry equipment means any equipment necessary for the operation of coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing 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 except the exemptions allowed in subsection (c) of this section:

(1)

Merchandise vending machines, five dollars ($5.00) for each machine.

(2)

Merchandise vending machine operators, one hundred fifty dollars ($150.00) for the privilege of engaging in such business, and shall further pay an annual business tax of one dollar and fifty cents ($1.50) for each machine.

(3)

Service vending machines, fifteen dollars ($15.00) for each machine.

(4)

Service vending machine operators, three hundred dollars ($300.00) for the privilege of engaging in such business, and shall further pay an annual business tax of one dollar and fifty cents ($1.50) for each machine.

(5)

Laundry equipment, four dollars and fifty cents ($4.50) for each piece of equipment.

(6)

Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, twenty-one dollars ($21.00) for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guest rooms in hotels, tourist homes, tourist courts, rooming houses and other businesses providing housing accommodations for the traveling public, and further pay an annual business tax of sixty cents ($0.60) for each device.

(7)

Penny vending machines, one dollar ($1.00) for each machine.

(c)

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

(1)

All vending machines which dispense only United States postage stamps, unadulterated Florida-produced citrus juices or newspapers are hereby exempt from the payment of any excise or license tax levied by the state or any county, municipality or other taxing districts thereof.

(2)

Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other foods products.

(3)

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

(4)

All coin-operated telephones which are otherwise subject to tax under Section 13-124.

(d)

All machines receipted under paragraphs (1), (2) and (3) of subsection (b) of this section shall display in a prominent place on each machine a proper sticker or decal showing that the tax has been paid.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)