§ 42-123. Vending machines.

(a)

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

Laundry equipment means any equipment necessary for the operation of a coin-operated laundry, including, washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing machines.

Merchandise vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation.

Merchandise vending machine operator means any person who operates for a profit 35 or more merchandise vending machines.

Service vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and which dispenses some service or amusement.

Service vending machine operator means any person who operates, for a profit, 35 or more service vending machines.

(b)

The following taxes shall be applied to vending machines:

(1)

Merchandise vending machines, $9.05 for each machine; provided that when any merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible personal property under this article or other laws of this state, the business tax thereon shall be $3.30 for each machine.

(2)

Merchandise vending machines operators, $27.55 for the privilege of engaging in such business and shall further pay an annual license tax of $0.78 for each machine.

(3)

Service vending machines, $9.60 for each machine.

(4)

Service vending machine operators, $27.55 for the privilege of engaging in such business, and shall further pay an annual license tax of $1.90 for each machine.

(5)

Laundry equipment, $0.78 for each piece of equipment.

(6)

Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, $14.30 for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guestrooms in hotels, tourist homes, tourist courts, rooming houses and other businesses providing housing accommodations for the traveling public, and further pay an annual license tax of $0.32 for each machine.

(7)

Penny vending machines, $0.78 for each machine.

(c)

The following vending machines and lockers are exempt from the tax provided by this section:

(1)

All vending machines which dispense only United States postage stamps, unadulterated state produced citrus juices or newspapers are hereby exempt from the payment of any excise or license tax levied by the state or any county, municipality or other taxing districts thereof.

(2)

Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products.

(3)

Coin-operated parcel checking lockers and toilet locks used in railroad, bus, airport stations, or depots, and in hotels, boarding houses, restaurants and rest rooms for the convenience of the public.

(Code 1982, § 1-12-39; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)

State law reference

Vending machine business license taxes, F.S. § 205.0537.