Sec. 770.330. - Vending machines.

(a) As used in this Section: (1) Laundry equipment means equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines, and soap, bleach and laundry bag dispensing machines. (2) Merchandise vending machine means a 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. A merchandise vending machine which provides a variety of selections from one or more coin, slug, token or paper currency slots or selection buttons, handles or knobs, but is not devisable into units that can be set up separately, shall be considered as a single merchandise vending machine for the purpose of the license tax calculation set forth in this Section. (3) Merchandise vending machine operator means a person who operates for a profit 35 or more merchandise vending machines. (4) Service vending machine means a 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. (5) Service vending machine operator means a person who operates for a profit 35 or more service vending machines. (b) A 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 vending machines described in subsection (a) of this Section shall pay a license tax according to the following schedule, unless exempted as provided in subsection (c) of this Section: (1) Merchandise vending machines—$9.38 for each machine; provided, that when a merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible property under this or other laws of the City, the license tax thereon shall be $3.75 for each machine. (2) Merchandise vending machine operators—$150 for the privilege of engaging in the business and also an annual license tax of $0.94 for each machine. (3) Service vending machines—$9.38 for each machine. (4) Service vending machine operators—$281.25 for the privilege of engaging in the business and also an annual license tax of $2.25 for each machine. (5) Laundry equipment—$0.94 for each piece of equipment. (6) Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public—$21 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 also an annual license tax of $0.38 for each device. (7) Penny vending machines—$0.94 for each machine. (c) The following vending machines and lockers are exempt from the tax provided by this Section: (1) Vending machines which dispense only United States postage stamps, unadulterated Florida-produced citrus juices or newspapers. (2) Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products. (3) Coin-operated parcel-checking lockers and toilet locks used in railroad, bus, airport stations or depots, and in hotels, boarding houses, restaurants and rest rooms for the convenience of the public. (4) Coin-operated telephones which are otherwise subject to tax under Section 770.326 . (d) All machines licensed under paragraphs (1), (2), (3), (4) and (7) of subsection (b) shall display in a prominent place on each machine a proper sticker or decal, to be furnished or approved by the Tax Collector, showing that the tax has been paid. (e) Whenever the Tax Collector shall find a vending machine required to be licensed under this Section being operated without a current valid occupational license, he shall attach to the vending machine a notice of delinquent taxes, not larger than three inches in width by four inches in length, in a form approved by the Tax Collector. A person who removes a notice of delinquent taxes or who removes moneys from a vending machine before license taxes are paid shall be guilty of a class D offense. If, at the end of ten days after the affixing of the notice of delinquent taxes the license tax remains unpaid, the Tax Collector shall proceed as provided in Section 770.124 . (Ord. 80-765-409, § 1; Ord. 82-662-295, § 13; Ord. 83-591-400, § 1; Ord. 91-1169-455, § 1; Ord. 95-854-514, § 4) Note— Former § 803.330.