§ 13-43. Special provisions for vending and amusement machines.
Latest version.
The business premises where a coin-operated or token-operated vending machine that
dispenses products, merchandise, or services or where an amusement or game machine
is operated must assure that the local business tax receipt for the vending/amusement
machine operation is secured. Each business owning machines must provide notice of
the provisions of this section to each affected business premises where the machines
are located. The business premises must secure the receipt if it is not otherwise
secured. Vending machine operations need not obtain a separate receipt for each machine,
however, a list identifying each machine and its location shall be provided to the
tax collector annually upon initial application and renewals thereof. A local business
tax receipt for the operator is required which assessment is based upon a presumptively
highest number of machines located on the business premises on a single day during
the previously licensing year or, in the case of a new business, based upon a presumed
estimate for the current year. The term "vending machine" does not include coin-operated
telephone sets owned by persons who are in the business of providing local exchange
service and who pay the local business tax receipt as a telephone company in the county
or a pay telephone service provider certified pursuant to F.S. § 364.3375.
