Ago

QUESTIONS:

1. Is the nonresident owner/lessor of coin-operated machines, who does not operate a permanent place of business in a city, liable for city occupational license tax based on the leasing of said machines to X, where such machines are to operate in X's place of business within the city?

2. Is the lessee of such machines subject to the occupational license tax authorized by Ch. 205, F. S.?

SUMMARY:

The operation of coin-operated amusement devices within a municipality constitutes a taxable business or occupation under s.205.042, F. S. Where a nonresident owner of coin-operated machines…