Azusa Municipal Code Art. V Coin-Operated Vending Machines

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Gross receipts means the total number of dollars actually removed from all declared machines during the license period without any deduction whatsoever.

(Code 1971, § 5.24.010(d))

Cross reference— Definitions and rules of construction generally, § 1-2.

(a) Every person engaged in the business of or who in conjunction with any other business houses or maintains coin-operated vending machines for the sale of goods, wares or merchandise or services in the city shall pay an annual license tax calculated upon the gross receipts from sales made through such machines of $30.00 per year for the first $10,000.00 of annual gross receipts or part thereof, and $3.50 per $1,000.00 on each additional sum in excess thereof, but in no case shall the tax on gross receipts exceed the sum of $1,500.00 for any one year.

(b) The fees prescribed in this section for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. Within 30 days after the end of the year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of the machines received within the city during the license period. If any additional taxes are due upon the basis of the gross receipts from any such machines, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued.

(c) Whenever any person subject to the tax specified in this section claims or actually maintains a machine or group of machines which are newly installed or which have no previous gross receipts on which a tax can be calculated, the claimant shall pay the minimum tax of $20.00.

(Code 1971, § 5.24.010)

(a) Annually, upon application for a business license, the owner or operator of coin-operated vending machines shall furnish the licensing authority with the number and location of all machines owned, operated or serviced by the applicant within the city.

(b) Each owner or operator of a machine vending products or services within the city shall place his name and address on each machine in a place where it may be seen by anyone using the machine.

(c) An official city sticker shall be affixed in a conspicuous place to each vending machine for which the current business license tax has been paid.

(Code 1971, § 5.24.020)

The term "coin-operated vending machine" shall not include laundry machines when such machines are used in a laundromat business which is subject to a business license tax under other provisions of this chapter.

(Code 1971, § 5.24.030)