,
THE
August 1932
Tax Digest
(Continued from page 20)
Dallas, Texas: Penny machines SO cents
a year.
Five-cent machines, $2.50 a year.
Fort Worth, Texas: The City of Fort
Worth levies an occupation tax equal to
one-half' of the State tax on any calling
or occupation upon which a State license
tax or occupation tax is levied.
Coin Operated Vending Machines:
One cent, State tax $1.00, County $0.50,
City $0.50.
Five Cents, State $5.00, County $2.50,
City $2.50.
Excess of Five Cents, State $10.00,
County $5.00, City $5.00.
,
This tax at present is not being col
lected in Tarrant County due to an in
junction. The tax is assessed, however,
collection pending appellate court decision.
El Paso, Texas : Same as Fort Worth.
Galveston, Texas: No tax other than
cigarette license of $5.00 a year.
WEST VIRGINIA
On machines which receive one penny in
the slot for merchandise vended, there is a
State tax o f , . . . . . . . . . . . . . . . . . . . . . . • $2.00
On machines which receive five cents or
more for each article vended, the State
tax is . . . . . . . . •. ••• • • • • • • • • • • • • • • $5.00
VIRGINIA
Section 198
Vending Machines
“Any person, firm or corporation, having
anywhere in the State of Virginia, a slot
machine of any description, into which are
dropped nickels or coins of larger denomi
nations to dispose of chewing gum or other
articles of merchandise or for the^ purpose
of operating musical or other devices that
operate on the nickel-in-the-slot principle,
used for gain, except as a pay telephone,
shall pay for every such slot maehine or
musical or other device, as the case may
be, a State license tax of five dollars per
year, except such vending machines as
are used solely for the sale of agricultural
products or cigars, on which shall be levied
a State' license tax of three dollars per
year for each machine ^except also weigh
ing machines and machines used solely for
the purpose of selling shoestrings, on
which shall be levied a State license ^ tax
of two dollars per year for each machine;
and except also automatic baggage or
parcel cheeking machines or receptacles,
which are used for the storage of baggage
or parcels of any character, on which there
shall be levied a State lieense tax of twen
ty-five cents per year for each receptacle
that is operated on the coin-in-the-slot
principle; and on vending machines op
erated by the insertion of one cent there
is hereby levied a State lieense tax of two
dollars per year for each maehine; pro
vided, however, that nothing contained in
this seetion shall be construed as permit
ting any such person, firm or corporation
to keep, maintain, exhibit or operate any
slot machine or other device, in the opera
tion of which cigarettes are disposed of or
in which the element of chance enters;
and provided, further, that this section
shall not apply to any merchant who has
paid a merchant’s license tax and who
owns such slot machine and simply uses
same inside of his place of business for
COIN
MACHINE
69
JOURNAL
the purpose of making sales of his goods
and merchandise, which goods and mer
chandise have been regularly purchased
by said merchant; nor shall this seetion
apply to slot machines that are used solely
for the purpose of selling individual sani
tary drinking cups or sanitary drinking
cups and natural water at one cent.
_
Any person,, firm or corporation having
any such maehine or other ^device and fail
ing to procure a State license therefor,
shall be subject to a fine of not less than
twenty dollars nor more than fifty dollars
for each offense, and such machine or
other device shall become forfeited to the
Commonwealth.
'
No commissioner of the revenue shall
issue any lieense under this section unless
and until the applicant states on oath that
no element of chance enters into the op
eration of the machine for which a lieense
is desired, nor unless and until such appli
cant shall exhibit to the commissioner of
the revenue a certificate from the attorney
for the Commonwealth of the county or
city certifying that in the opinion of such
attorney for the Commonwealth no ele
ment of chance enters into the operation
of such machine. \
.
This section, as amended, shall be in
force on and after January first, nineteen
hundred and thirty-one. (1930, p. 849.)
Earnings are subject to State income
tax..
CANADA
:
\
City of Toronto: No fee on strictly
merchandise vendors. Picture machines
and musical instruments carry a fee of
$5.00 for the first machine and 50 cents
for each additional maehine. Licenses re
newable January 1st of each year.
City of Winnipeg: In the case of ma
chines whieh are straight vendors the Li
cense Fee is $1.00 per annum per cent of
deposit for a single operation, for each
machine. In the case of other types of
vending machines where the vending is
combined with or added to amusement de
vices of various kinds, the Lieense Fee is
$50.00 per annum for each machine.
Weighing machines, automatic phono
graphs, License Fee $5.00 per machine.
Automatic Pianos, License Fee $10.00 per
maehine. Mechanical Devices for amuse
ment (non vending), $10.00 per machine.
City of Victoria: “From any person
who sells candy or chewing gum, 01 * both,
by means of any automatic vending ma
chine, Six dollars ($6.00) for each vend
ing machine for every six months. _
“From any person who sells stationery
with or without postage stamps by means
of any automatic vending maehine One
dollar ($1.00) for each vending machine
for every six months.
“From any person who sells post cards
or souvenir cards with or without postage
stamps by means of any automatic vend
ing machine, One dollar ($1.00) for each
vending machine for every six months.
“From ally person who sells any goods,
wares or merchandise not enumerated in
the foregoing sections 5a, 5b and 5c of
this Schedule by means of any automatic
vending machine Two dollars ($2.00) for
each vending machine for every six
months.”
City of Edmonton, Alberta, Canada,:
Machines used for the purpose of playing
baseball, footfall or golf, exhibiting views,
rendering dialogues, testing strength, skill
or any such like' machines, for the first
IT
W e Have
If It Is Used (or an
IRON CLAW
Reg. Trade M ark
You
Ite m s
A re
W ill
to
A lw a y s
N eed
S tim u la te
A ttr a c tiv e —
■
These
P la y . T h e y
a n d T e a s in g .
•
No. 101— "R uberg" Single Lens
Cam era Fully Guaranteed @ ..... 5 2 .10 ea.
No. 2 20 -B rid g e Deck-1 m ita-
. „
.
Leather covered with Score Pad 3.30 doz.
N o. 13—Tak-A-Shot Cup Set in 4
Colors with 4 Drinking Cups.—— 8.40 doz.
N o. 180 —Antimony C igarette Box
with Cedarwood Inlay............ .
1.10 doz.
No. 55—Fancy Ladies G alalith
,
Pencils with Silk Tassel.................. «90 doz.
N o, 235— Fancy Colored Men's Pen
cil "Yellow H e a d " with C lip . .. .90 doz.
N o. 290— LaRae Perfume in Fancy
Cellophane W rapp ed Bottles.... .65 doz.
N o . 87— Large C om pact with Pic
ture Top in G ilt Shell.....——...... .90 doz.
No. 273—Large Keyless C om bina
tion Lock .... ...— - .... ......... — -----■ 1-75 doz.
N o. 268— G lobe Pencil Sharpeners .55 doz.
N o. 152— Large D agger Knives
Fancy Asstd. C elluloid H andle 3.00 doz.
No. 28— Bakelite Pipe with Sani
tary Drain
. ..........- - - -90 doz.
N o. 218— M id g e t Pen and P e n c il___
Set in Leather Etui..----- ......----- .... 3.30 doz.
N o. 57— Enamel C ig arette Cases -
Special Thin Size. ..— ......... . .. 3.60 doz.
N o. 38— Enamel Sewing Eggs with
G ilt Thimble ..............................------ -40 doz.
N o. 286—Com b and M irror Book
A rt Print Paper Cover— ........—- >75 doz.
N o. 287— Fancy Assorted Atom izer
Parisian Design ................ ...............5.40 doz.
No. 173— Domino Ash Tray in 6
Colors . .................... ........- - - - --
doz.
No,. 142— Knapp Bakelite Table
,
Lighter ail Colors... .......... ......... 3.00 doz.
N o. 267— N avig ator Compass in
Modernistic Brass Shell.................. 1.10 doz.
N o, 264—Triangle Shaped Tape
Measures with Artistic Picture
Decoration . . . ............... .............. * 10 doz.
N o. 212— Onyx Fountain Pens
•
G old-plated Point Asst.—............2.10 doz.
M
I
ORDER NOW
Ite m Below, $ 1.5 0 p e r dozen, will be
shipped in dozen lots only.
ERIC WEDEMEYER
Im porter—-Distributor
170 F ifth A vonue, N ew York
machine, $5.00: for each additional ma
chine, $8.00.
Slot machines used for the purpose of
rendering music, vending articles of mer
chandise or weighing, $1.00.
(September issue will carry reports
received too late for puMication
in August.)
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