137.410 Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit.
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<![CDATA[ Page 1 of 1 137.410 Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit. Every municipal corporation of the Commonwealth may levy a tax on coin machines. <br>Coin machines shall include any lawful coin or token-operated machine or device which <br>contains no element of chance and which as a result of depositing a coin, token, or other <br>object automatically or by some mechanical operation affords music or amusement of <br>some character with or without vending any merchandise, but in addition to any <br>merchandise. Coin machines shall not include any bona fide merchandise vending <br>machine in which there are no amusement features. Any license tax so imposed by a <br>municipal corporation shall not exceed ten dollars ($10) per machine, except that cities of <br>the first class may levy taxes equal to twenty dollars ($20) per machine. Effective: June 30, 1994 <br>History: Amended 1994 Ky. Acts ch. 13, sec. 1, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 8. ]]>