3.64.030 – Municipal Push Tax imposed

1. Municipal Push Tax. Except as otherwise provided by this chapter, an amusement tax is imposed upon any Person who participates in the play of a Video Gaming Terminal that takes place within the jurisdictional boundaries of the City. The rate of the tax shall be equal to one cent ($0.01) per play on a Video Gaming Terminal.

The Terminal Operator of a Video Gaming Terminal may separately itemize and charge each Person who plays a Video Gaming Terminal.

2. Tax Additional. The Municipal Push Tax imposed in this chapter is in addition to all other taxes.
3. Registration. Every Terminal Operator of a Video Gaming Terminal(s) located in the City shall apply for registration as a tax collector with the City no later than thirty (30) days after commencing such business or thirty (30) days after the effective date of the ordinance codified in this chapter imposing the Municipal Push Tax, whichever occurs later. The application shall be submitted to the City on the forms provided by the City and contain such information as reasonably required by the City to impose, collect, and audit all amounts related to the Municipal Push Tax.