Aug u s t1932
THE
COIN
MACHINE
JOURNAL
13
Digest of
TAX LAWS
Here are Regulations Governing Operation
of Coin Machines Brought Up to Date
EW changes in regulations
covering coin machines have
been made during the year,
although a few cities have seen fit to
place some taxes and fees on such
machines.
The Texas law, which has been in
the courts for a year, has been up
held by the Texas State Supreme
Court and is covered in a special rer
port elsewhere in this issue. Like
wise the situation in Kentucky as it
affects games is covered in a review
of the Louisville and Irvine, Ky.,
test suits now being carried to ap
peal courts in that state.
F
ARIZONA
Flagstaff: No tax other than regular
property taxes. None other contemplated.
Phoenix:
tempiated.
No special tax 5 none .con-
CALIFORNIA
Tulare: No tax on machines operated
inside. I f individually operated on side
walks fee is $15.00 per quarter.
Fresno: Tax based on receipts:
Some New Bills and Regulations
Are Pending Which May Alter
Present Laws in Some Cities. This
Report Is as Complete as Was
Possible to Make It at This Time.
Sacramento: For every person, firm or
corporation conducting, managing or
carrying on the business of selling goods,
wares or merchandise, by means of vend
ing machine located in, upon or along any
public street, alley, or other public place,
60 cents per annum for each vending ma
chine. (As Am. by Ord. 35, 4th S.)
San Diego: Cigarette machines, $2.00
per machine.
Gum vendors protruding on public prop
erty, annual fee, $25.00, covering any
number.
,
Seales, $2.00 per machine.
Ordinance pending to tax all machines
$2.50 per year. ■
— •— -
San Francisco : No tax other than per-
sonal property tax.
Los Angeles: Sec. 29. For every person,
firm or corporation conducting, managing
or carrying on the business of selling
goods, wares, merchandise, soft drinks or
confections, by means of vending ma
chines, located in, upon, over or along any
LICENSE RATES
BASED UPON ACTUAL GROSS MONTHLY RECEIPTS
$
1.00 to $
250.00 per month, inclusive............................... $ 2.00 pejr Quarter
250.01 to
500.00 per month, inclusive...............................
3.00 peir Quarter
500.01 to
1,000.00 per month, inclusive............ ...................
5.00 per Quarter
7.50 per Quarter
1 .000.01 to
2,000.00 per month, inclusive.............................
2.000.01 to
4,000.00 per month, inclusive............................ ..
10.00 per Quarter
4.000.01 to
6,000.00 per month, inclusive.. , ..........................
15.00 per Quarter
6 .000.01 to 12,000.00 per month, inclusive............................. . 20.00 per Quarter
12 .000.01 to 20,000.00 per month, inclusive . .............................. 35.00 per Quarter
20.000.01 to 30,000.00 per month, inclusive................. .............
50.00 per Quarter
30.000.01 to 45,000.00 per month, inclusive.. ............................
75.00 per Quarter
45.000.01 to 60,000.01 per month, inclusive............................ .. 100.00 per Quarter
60.000.01 to 75,000.00 per month, inclusive............ ................ . 125.00 per Quarter
75.000.01 to 100,000.00 per month, inclusive...........
150.00 per Quarter
100.000.01 to 125,000.00 per month, inclusive........................
175.00 per Quarter
125.000.01 to 150,000.00 per month, inclusive.. . . . . . . . . . . . ___ _ . 200.00 per Quarter
Exceeding
150,000.00 per month . . . . . . . . . . . . . . . . . . . . . . . . , . . 225.00 per Quarter
Oakland: City license on vending ma
chines is based on average number of peo
ple engaged in conduet of business in Oak
land.
One to three people, $18.00.
Four to ten people, $36.00. Yearly in
advance.
public street, alley or other public place,
$3.00 per year for each such vending ma
chine.
Proposed New Ordinance
It is proposed that this section be
amended to read, “For every person, firm
or corporation conducting, managing or
Enhanced Scans © The International Arcade ■ Museum
carrying on business of selling any goods,
wares, merchandise, soft drinks, confec
tions, or rendering of any service whatso
ever including the indication of weight, by
means of any machine intended to be op
erated by means of any coin deposited
therein, $6.00 per year for each machine.
Each license must be placed in or upon
each machine in a clearly visible position
bearing the serial number of the machine
containing same, also the name, address
and telephone number of the owner or
operator thereof.
This amendment was proposed by the
Police License Enforcement Division.
COLORADO
Pueblo: Sec. 1. That no automatic
piano, machine or mechanical instrument
or device for the production or re-produc
tion of music, or the exhibition of pic
tures, or the furnishing of any form of
amusement or entertainment, or the sale
of merchandise, operating for profit by
means of deposit of coins, counters or
cheeks, shall be operated or permitted to
be operated in the City of Pueblo unless a
license shall have first been obtained there
for from the City Clerk.
Sec. 2. The license fee for the machines
and devices enumerated in Section One
hereof shall be $25.00 per year, payable
in advance.
Denver: No city tax on vendors.
Greeley: No city tax on vendors.
CONNECTICUT
No state tax other than personal prop
erty schedule, except for machines owned
and operated by a, foreign corporation.
“I f vending machines are owned and
operated by a foreign corporation, the
state would impose a net income tax on
such corporations, apportioning the net
income to this state in the ratio which the
average monthly fair cash value of real
and tangible property located in the state
bears to the average monthly fair cash
value of property wherever located.
“I f these machines are operated by an
unincorporated concern, the unincorpo-
rated_ mercantile tax would be imposed,
that is at the rate of $1.00 per thousand
gross receipts derived from business oper
ations conducted in this state.”
New Haven: No city tax.
(Continued on page 17)
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