§ 10-12. Coin machine operators.

(a)

As used in this section, the following terms shall be defined as:

(i)

Amusement machine .....shall mean any jukebox, pool table, pinball machine, video game machine and/or any other arcade machine operated on the coin-in-the-slot principle.

(ii)

Coin-operated machine .....shall mean any other machine not an amusement machine operated on the coin-in-the-slot principle.

(iii)

Operator .....shall mean any person selling, renting, leasing or otherwise furnishing or providing an amusement machine or coin-operated machine; provided, however, the term "operator" shall not include a person owning less than three amusement or coin-operated machines on property owned or leased by such person. Notwithstanding the situs requirements of section 58.1-3708 of the Code of Virginia (1950, as amended), the tax prescribed by this section shall apply to an operator when any amusement or coin-operated machine or device of such operator, which is operated on the coin-in-the-slot principle, is located within Isle of Wight County.

(b)

Every operator of amusement machines shall pay a license tax of two hundred dollars per year plus twenty-five cents per one hundred dollars of total gross receipts actually received by the operator as his share of the total gross receipts; provided, however, that operators furnishing or otherwise providing at least three, but less than ten, amusement machines shall pay a license tax of one hundred fifty dollars per year plus twenty-five cents per one hundred dollars of total gross receipts actually received by the operator as his share of the total gross receipts.

(c)

Every operator of coin-operated machines shall pay twenty-five cents per one hundred dollars of total gross receipts actually received by the operator as his share of the total gross receipts.

(d)

Every operator placing amusement or coin-operated machines within Isle of Wight County shall furnish to the commissioner of the revenue a complete list of amusement and/or coin-operated machines located within Isle of Wight County, and the address of each location, on or before the 1st day of March of each year.

(e)

The operator's license tax prescribed by this section shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines or receptacles; or to operators of vending machines which are so constructed as to do nothing but vend goods, wares and merchandise or postage stamps or to provide service only; or to operators of viewing machines or photomat machines; or to operators of devices or machines affording rides to children or for the delivery of newspapers. (4-21-88, § 21; 8-21-06.)

For state law as to the authority of the County to enact this Section, see Code of Virginia, §§ 58.1-3720 and 58.1-3721.