§ 5-47. Issuance; expiration; renewal.

(a)

Any amusement device tag shall be valid only for the calendar year in which it is issued. Each such device tag expires on December 31 of each year and must be renewed on or before January 31 of the following year by filing an application for renewal and paying the applicable renewal fee. The application and payment for renewal must be received by the tax and license division by January 31 to be deemed timely filed.

(b)

Any owner or distributor of an amusement device who fails to renew an amusement device tag on or before January 31 of any year and operates or permits the operation of such device after such date, shall be subject to a penalty of fifty percent (50%) of the annual amusement device tag fee which would have been imposed on the date on which the device tag expired in addition to payment of the applicable device tag fee. All device tag fees and penalties owed by a person pursuant to this subsection must be paid before a new device tag is issued for such device.

(c)

Any owner or distributor of an amusement device who is required to obtain an amusement device tag and fails to do so prior to operating or permitting the operation of such device shall be subject to a penalty of fifty percent (50%) of the annual amusement device tag fee which would have been imposed on the date such operation commenced in addition to payment of the applicable device tag fees. All device tag fees and penalties owed by a person pursuant to this subsection must be paid before a device tag is issued for such device.

(Ord. No. 1918, § 3, 12-10-96)