§ 31-43. Amount of tax.

(a)

The following tax shall be collected by the tax assessor-collector:

(1)

For each coin-operated machine the annual occupation tax shall be an amount that does not exceed one-fourth (¼) the amount of the state tax.

(2)

The tax shall be prorated on a semiannual basis. That is, the amount of the tax shall be one-half (½) of the annual amount when paid on a machine placed in operation from December to May.

(3)

There shall be no proration of the tax paid on a coin-operated machine which has been sealed for any of the reasons in section 31-48.

(b)

The tax assessor-collector may not refund any part of a tax after it is paid.

(Ord. No. 76466, 9-10-92)