§ 126-153. Vending machines.

(a)

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

(1)

Laundry equipment means any equipment needed for the operation of a coin-operated laundry, including washer, dryer, pressing or ironing machine; also soap, bleach or laundry bag dispensing machine.

(2)

Merchandise vending machines means any machine, contrivance or device that is set in motion or operates by insertion of a coin, token or paper currency, and which dispenses merchandise without the necessity of replenishing the device after each such motion or operation.

(3)

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

(4)

Service vending machine means any machine, contrivance or device that operates by insertion of a coin, token, or paper currency, and which dispenses a service and/or amusement.

(5)

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

(b)

Each person who or that operates for a profit, or allows to be operated for a profit, in the person's place of business or on the person's property, any above vending machine shall pay a local business tax according to the following schedule unless excepted as specified in subsection (c), below:

(1)

Merchandise vending machines: $15.00 for each such machine; provided that when any merchandise vending machine is located in and operated at a place of business for which a license has been duly issued only for trading, buying, bartering, serving or selling tangible personal property under this article, the machine tax thereon shall be $6.00 for each such machine.

(2)

Merchandise vending machine operators: $100.00 for the privilege of engaging in such business in Collier County, plus an annual tax of $1.50 for each such machine.

(3)

Service vending machines: $15.00 for each such machine.

(4)

Service vending machine operators: $100.00 for the privilege of engaging in such business in Collier County, plus an annual tax of $3.60 for each such machine.

(5)

Laundry equipment: $1.50 for each item of laundry equipment.

(6)

Coin-operated radio, television or similar coin-operated device installed at a situs providing housing accommodations to the traveling public: $21.00 for each coin-operated radio, television set, vibrating mattress or similar device installed in some or all guest rooms in the hotel, tourist home, tourist court, rooming house or other business providing housing accommodations to the traveling public, plus an annual tax of $0.50 for each such item or device.

(7)

Penny, nickel, dime, quarter, 50¢ or paper currency vending machines: $1.50 for each such machine.

(c)

The following vending machines and lockers are exempt from these taxes:

(1)

All that dispense only United States postage stamps, unadulterated Florida produced citrus juices, or newspapers.

(2)

All located in licensed places of business in Collier County and which dispenses only nuts, citrus juices or any other food products, including candy or soft drink.

(3)

Coin-operated parcel-checking locker and toilet lock used for the convenience of the public in a bus station, airport, depot, hotel, boardinghouse, restaurant, restroom, or amusement park including water park.

(d)

A proper sticker or decal showing that the tax has been paid for each such machine must be displayed at a prominent place on each such machine.

(e)

If the tax collector finds that any such vending machine, locker or toilet lock required to be taxed under this section is being operated without a then current valid tax receipt sticker or decal being affixed thereto, the tax collector shall promptly attach to such item a notice of delinquent local business tax. Such notice shall specify that any individual, other than as authorized by the tax collector, who removes such notice, and/or any individual who removes any money from such "noticed" item before the unpaid taxes have been paid shall be subject to prosecution and punishment pursuant to section 126-113 of this article.

(Ord. No. 07-51, § 43)