§ 725.03. Electronic or video games.

Latest version.

(a)

The annual license tax to operate or maintain an electronic or video game, as defined below, shall be $12.50 per game machine if less than 20 machines are involved, or a flat fee of $250.00 if 20 or more machines are involved. "Electronic or video game" includes games which, for a fee, allow the player to manipulate characters, paddles, weapons or the like upon a video screen or playing surface. Whether a particular game constitutes an electronic or video game shall be determined in the sound discretion of the individual or department responsible for the issuance of licenses from the City.

(b)

The lessor of such machine shall be liable for the license tax if a leasing or rental arrangement is involved; otherwise, the owner of such machine shall be liable for the license tax.

(c)

This section shall exempt public corporate bodies, which are owners or act as lessors of such games, from the payment of the license tax.

(Code 1991, § 725.03; Ord. of 8-2-1982)

                    
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