§ 8A-245. Vending, service and amusement machines.

(1)

As used in this section the following words shall have the meanings set forth in this subsection:

(a)

Merchandise vending machines means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token, credit card or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation.

(b)

Service or amusement vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token, credit card or paper currency and which dispenses some service or amusement.

(c)

Bulk merchandise vending means non-electrically operated machines for dispensing merchandise at random upon insertion of a coin with no more than nine (9) machines located on the same stand shall be considered to be one (1) unit and require one (1) local business tax receipt.

(d)

Laundry equipment means any equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing machines.

(2)

The owner or operator of any of the above vending machines must pay a local business tax as provided for in the schedule of taxes, Section 8A-247.1; provided further that the business premises where the vending machine is operated must assure that the required local business tax receipt for each machine is secured.

(a)

For the purpose of this section, the local business tax for vending and amusement machines must be assessed based on the highest number of machines located on the business premises on any single day during the previous licensing year or, in the case of new businesses, be based on an estimate for the current year. Replacement of one (1) vending machine with another machine during a licensing year does not affect the local business tax assessment for that year, unless the replacement machine belongs to an local business tax classification that requires a higher local business tax rate. For the first year in which the county assesses an local business tax on vending machines, each business owning machines located in the County must notify the County, upon request, of the location of such machines, 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 local business tax receipt if it is not otherwise secured.

(b)

In order to facilitate the proper local business tax assessment, a list of addresses showing where all machines are located, must be submitted each fiscal year to the Tax Collector. Failure to comply will result in the issuance of a civil citation, as provided for in Chapter 8CC of the Miami-Dade County Code.

(3)

The following vending machines and lockers are exempt from the local business tax provided by this section:

(a)

All vending machines which dispense only United States postage stamps, unadulterated Florida-produced citrus juices or newspapers are hereby exempt from the payment of any local business tax.

(b)

Penny-operated vending machines located in receipted places of business and dispensing only nuts, citrus juices and other food products.

(c)

Coin-operated parcel-check lockers and toilet locks used in railroad, bus, airport stations, or depots, and in hotels, boardinghouses, restaurants and restrooms for the convenience of the public.

(d)

All coin-operated telephones.

(4)

Whenever any Tax Collector shall find any vending machine required to be receipted under this section to be operated without a current valid receipt, he shall attach to the machine a notice of delinquent local business taxes or who removes any moneys from the machine before local business taxes are paid shall be guilty of a misdemeanor. If at the end of ten (10) days the local business tax receipt tax remains unpaid, the Tax Collector shall deliver to the Director of the Miami-Dade Police Department a warrant as prescribed by Section 8A-227.6.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 65, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 93-80, § 27, 7-29-93; Ord. No. 95-109, § 75, 6-20-95; Ord. No. 06-191, § 2, 12-19-06)