Miami - Dade County |
Code of Ordinances |
Chapter 8A. BUSINESS REGULATIONS |
Article IX. LOCAL BUSINESS TAX RECEIPT |
§ 8A-191. Amusement facilities/devices (non-coin).
(1)
Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility not otherwise receipted by some other law of this State shall pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1, on each game, amusement or recreational device, contrivance or facility.
(2)
Any person who operates any of the above devices for profit under the sponsorship of merchants or merchants association or charitable, religious or educational institution shall be receipted under this section. This local business tax receipt shall be good for one (1) location only; however, the receiptholder may return to the same location during the same receipt year without obtaining an additional receipt other than for any additional devices.
(Ord. No. 72-33, § 1, 8-15-72; Ord. No. 80-91, § 4, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 8, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)