Section 11-1502. Imposition of tax

a. For the privilege of maintaining juke
  boxes or similar musical devices, or any other  coin-operated  amusement
  device,  including  but  not  limited  to  games  of  every kind, digger
  devices, booths providing live  entertainment  and  moving  picture  and
  video devices, whether manually, mechanically, electrically or otherwise
  operated,  within  the  city during each tax year commencing on or after
  August first, nineteen hundred eighty-nine, or any part  thereof,  every
  owner  shall  pay a tax for each such juke box or similar musical device
  or any other coin-operated amusement device in the amount of twenty-five
  dollars and an additional tax for each such juke box or similar  musical
  device  or any other coin-operated amusement device in the amount of one
  hundred fifty dollars,  or  such  lesser  amounts  as  are  provided  in
  subdivision c of this section.
    b.  A person who allows an owner to maintain a coin operated amusement
  device which is subject to this tax on premises  owned  or  occupied  by
  such person shall, where such device does not bear the required stamp or
  other  indicia  prescibed by the commissioner of finance to show payment
  of the tax, be treated as and deemed an  owner  and  maintainer  of  the
  device, and shall be subject to the tax.
    c.  If  the  first  maintenance  within  the city of any coin operated
  amusement device subject to tax under this chapter occurs  on  or  after
  February  first  and  before May first in any tax year, the tax for that
  tax year shall be one-half of the tax hereinabove provided; and, if  the
  first such maintenance occurs on or after May first in any tax year, the
  tax  for  that  tax  year  shall  be  one-fourth  of the tax hereinabove
  provided. For the purpose of  this  subdivision  the  first  maintenance
  within the city of a replaced device, on which the tax was paid prior to
  its replacement, shall be deemed to be the first such maintenance of the
  device after its replacement.
    d.  Where  a coin operated amusement device, with respect to which the
  tax has been paid, is replaced by another similar device, no  additional
  tax  shall  be payable with respect to the replacement device during the
  period for which the tax has  been  paid.  However,  the  tax  shall  be
  payable  with  respect  to  the  replaced  device  if it is subsequently
  maintained within the city. Where the tax has been paid with respect  to
  a  device  which  has  not been so replaced, a change of location, or of
  ownership, of such device  shall  not  subject  it  to  additional  tax,
  provided  returns  are  filed  as  required  by subdivision a of section
  11-1505, of this chapter.
    e. The tax shall not apply to a coin operated amusement device when it
  is kept or displayed solely for purposes of  sale,  kept  in  a  storage
  warehouse or kept in premises which are not open for business.
    f.  Notwithstanding any provision of law to the contrary, no tax shall
  be imposed pursuant to this chapter for any tax  year  beginning  on  or
  after August first, nineteen hundred ninety-seven.