§ 126-126. Amusement devices.

(a)

Every person who operates for a profit any recreational device, contrivance, facility, game, or amusement device not otherwise licensed pursuant to any Florida law, shall pay a local business tax to the tax collector in the amount of $15.00 on each such recreational device, contrivance, facility, game or amusement device located in Collier County.

(b)

Any person who operates in Collier County any of the above items for profit under the sponsorship of a merchant, or under the sponsorship of a shopping center or a merchant's association, or under the sponsorship of a charitable, religious or education institution, shall be taxed under this section. The tax receipt shall be good for one location (situs) only; however, the receipt may return to the same location during the same tax year without obtaining an additional tax receipt for that situs but shall pay the tax collector for each additional device, contrivance, facility, game, or amusement, if any.

(c)

Each such item taxed by the tax collector pursuant to this section shall display in a prominent place on each such item a proper sticker or decal, supplied by the tax collector, showing that the tax for each such item has been paid for that tax year.

(Ord. No. 07-51, § 16)