The business premises where a coin-operated or token-operated vending machine that
dispenses products, merchandise, or services, or where an amusement or game machine
is operated, must assure that any required municipal or county business tax receipt
for the machine is secured. The term "vending machine" does not include coin-operated
telephone sets owned by persons who are in the business of providing local exchange
telephone service and who pay the business tax under the category designated for telephone
companies in the municipality or county or a pay telephone service provider certified
pursuant to F.S. § 364.3375. The business tax for vending and amusement machines must
be assessed based on the highest number of machines located on the business premises
on any single day during the previous receipted year or, in the case of new businesses,
be based on an estimate for the current year. Replacement of one vending machine with
another machine during a receipted year does not affect the tax assessment for that
year, unless the replacement machine belongs to a business tax classification that
requires a higher tax rate. For the first year in which a municipality or county assesses
a business tax on vending machines, each business owning machines located in the municipality
or county must notify the municipality or county, upon request, of the location of
such machines. Each business owning machines must provide notice of the provisions
of this section to each affected business premises where the machines are located.
The business premises must secure the receipt if it is not otherwise secured.
(Ord. No. 2011-01, § 1, 11-7-2011)
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');