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 Orlando
 Code of Ordinances
 Chapter 36. LICENSES
 Article I. IN GENERAL

  § 36.25. Certain Vending Machines Exempt from Business Tax.  

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  • The following vending machines and lockers are exempt from business tax provided by this Chapter:

    (1)

    Those machines which dispense United States postage stamps, newspapers or unadulterated Florida-produced citrus juices.

    (2)

    Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products.

    (3)

    Coin-operated parcel checking lockers and toilet locks used in railroad, bus, airport stations or depots, and in hotels, boarding houses, restaurants and restrooms for the convenience of the public.

    (4)

    A coin-operated vending machine, dispensing any product at twenty-five cents or less per unit, which is sponsored by a nonprofit organization shall be exempt from the local business tax if at least ten percent (10%) of the gross revenues generated through such vending machine goes to the nonprofit organization.

    To receive the exemption pursuant to subsection 36.25(4), the sponsoring organization must be qualified as a nonprofit corporation under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code of 1986, as amended; the name and address of the qualified nonprofit organization sponsoring the vending machine must be affixed to the machine; and the name, address and Federal Tax ID number of the person owning or operating the vending machine must be affixed to the machine.

    Persons engaged in the ownership or operation of a coin-operated vending machine desiring an exemption from the local business tax pursuant to subsection 36.25(4) must apply for such exemption annually (prior to the end of the City's fiscal year). Each year, if applying for the exemption, such persons must report to the City the name of each of the sponsoring nonprofit organizations, and their respective addresses, phone numbers and contact persons. Additionally, if not the first year of operations, such persons must report to the City the total dollar amount donated to each nonprofit organization from gross revenues generated from the previous year's operation of the vending machine(s).

(Ord. of 8-13-1973, § 1; Ord. of 10-2-1979, § 1; Ord. of 2-2-1981, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 10-19-1992, Doc. #26092; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)