1960-011 oAN~ ORDINANCE AMENDING ARTICLE l~ 06 (a) AND l~ 06 (b) (1)
THE CODE OF 0RDINAN0~01~ TEE CITY 0P DENTON, TEXAS,
SO iAS TO REMOVE THE OCCUPATION TAX THEREIN PROVIDED ON
MERCHANDISE COIN-OPERATED MACHINES, AND DECLARING AN
EPPEC TIVE DATE
THE COUNCIL OF THE CITY 0P DENTON HEREBY ORDAINS
SECTION i That Article 15 06 (a) and 15 06 (b) (1) of the
Code oflOrdinances of the City of Denton, Texas, be and the same
are hereby amended so as to hereafter read as follows
"ARTICLE l~ 06 OCCUPATION TAX ON COIN-0PERATED MACHINES
~(a) Definitions
When used in this Article, the following terms shall
have the meanings indicated
(1) The term "owner" shall mean and include any
person, association of persons, firm or corpora-
tion owning or having the care, control, manage-
ment or possession of any coin-operated machine
in the City of Denton, Texas
(2) The term "operator" shall mean and include any
person, association of persons, firm or corporation
exhibiting, displaying, or permitting the exhibiting
or displaying in his or its place of business or
upon premises under his or its control, any coin-
operated machine in the City of Denton, Texas
(3) The term "coin-operated machine" shall mean and
include every machine or device of any kind or
character which is open,+ed by or with coins,
metal slugs, tokens or checks, and this term
shall include music coin-operated machines and
skill or pleasure coin-operated machines
(4) The term'~usic coin-operated machine" shall mean
and include every coin-operated machine which
dispenses or vends, or shall be used or operated
for dispensing or vending music and which is
operated by or with coins, metal slugs, tokens
or checks
(5) The term "skill or pleasure coin-operated machine"
shall mean and include every coin-operated machine
used or capable of being used or operated for
amusement or pleasure, and every such machine
operated for the purpose of dispensing or affording
skill or pleasure or for any other purpose other
than the dispensing or vending of merchandise,
music or service exclusively, ano the following
are expressly included within the term "skill
or pleasure coin-operated machine", to wit,
marble shooting machines, miniature race track,
football, golf, bowling or shuffleboard machines
and all other coin-operated machines which dis-
pense or afford skill or pleasure, provided,
however, that every machine or device of any kind
or character which dispenses or vends merchas-
dise, commodities, confections, or plays music
in connection with or in addition to such games
or the dispensing of skill or pleasure shall be
considered as a skill or pleasure coin-operated
machine and taxed at the rate fixed herein for
such machines
(6) The te~m "service coin-operated machine" shall
mean and include pay toilets, pay telephones
and all other machines or devices which dispense
service only and not merchandise, music, skill
or pleasure
(b) Amount of Tax
Every owner who owns, controls, possesses, exhibits,
displays, or who permits to be exhibited or displayed
in the City of Denton, Texas, any coin-operated machine,
shall pay, and there is hereby levied on every coin-
operated machine, except such as are excepted herein,
an annual occupation tax determined by the following
schedule,
(1) Pot each music coin-operated machine, a fee of
Two Dollars and Fifty Cents (%2 50), where
the coin, fee or token used, or which may be
used, in the operation thereof is one of the
value of Five Cents (5~) or more, or represents
a value of Five Cents (5~) or more"
SECTION 2 That this ordinance shall be effective immediately
upon its passage
PASSED AND APPROVED this ~h day of March, A D 1960
Mayor J
City of Denton, Texas
AT'I~EST _ ~ -
O'lt~ sec~eta~ --
City of Denton, Texas
City o~ Denton, Texas