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SECTION 5. Permanent plate licenses shall be issued for gambling devices, cigarette machines, coin operated amusement machines and, other similar devices or machines, regardless of whether fees are paid annually, semi-annually, or any other basis, according to the following method. 1. Plate license must be attached to the game or machine licensed. 2. Plate license shall be coded to indicate license fee. 3. Plate license shall be addressograph stamped to indicate license and game or machine licensed. 4. Plate licenses for slot machines may be transferred from one machine to another regardless of denomination of the machine, except that licenses for penny slot machines may not be transferred from a machine of any other denomination. 5. Plate licenses for gambling games may be transferred from one game to another as long as the fees are the same. 6. Plate licenses for cigarette machines may be transferred from one machine to a other machine at the same business location. 7. Plate licenses for coin operated amusement machines may be transferred from one machine to a machine of like nature in the same business location. 8. Plate licenses for gaming machines and coin operated amusement machines may not be transferred from one business location to another business location. 9. Plate licenses for cigarette machines may be transferred from one approved location to another location with the approval of the Supervisor of License and Revenue, and/or the Board of Commissioners if necessary. 10. Plate licenses shall remain the property of the City of Las Vegas and shall be returned to the City upon termination of the license for any reason. 11. Upon the approval of an application for additional plate licenses, the fee for such license shall be pro-rated so that the licensee’s plate license fees will all be due and payable at the same time. 12. A nominal charge of $1.00 shall be made for the replacement of a lost mutilated or damaged plate, or permanent license frame. SECTION 6. A- minimum business license fee of $25.00 semi-annually shall be required of all businesses required to be licensed under Chapter 17, Code of Las Vegas, Nevada, 1949 as amended. SECTION 7. A Gross Sales Certificate shall be substituted in place of the Gross Volume of Business Affidavit now required under Chapter 17, Section 8, Code of Las Vegas, Nevada, 1949, as amended by Section 1, of Ordinance No. 519. Such Gross Sales Certificate will be part of the notice sent to every licensed business and shall be in such form as to comply with the requirements of said ordinance. SECTION 8. An average semi-annual gross sales by type of industry shall be established as a guide for businesses when first securing a license to commence operations. The figures selected by the City may be used as a basis for payment for the first six months operation, provided, however, no fee shall be less than $25.00, and provided further that in the event of an overpayment at the end of the period covered in the initial application, the overpayment shall be refunded. No refun will be made if said business does not operate for a complete licensing period, In the event of an under-payment in t he first or any succeeding period, the additional amount will be added to the required fee for the next succeeding licensing period. SECTION 9. All licenses other than gambling and liquor licenses shall become delinquent if not paid within fifteen (15) days after the due date. If payment is made after fifteen (15) days and before thirty (30) days after the due date, 5% of the license fee shall be assessed as a penalty charge. All licenses for which the fees have not been paid within thirty (30) days after the due date shall be revoked. Any license so revoked shall not be reinstated until the 5% penalty fee and a l0% reinstatement fee shall have been paid to the City. SECTION 10. Upon the transfer of ownership of a business licensed under Chapter 17, Section 8, Code of Las Vegas, Nevada, 1949 for which a license fee has already been paid, the license fee paid by the transferor shall be adjusted on a pro-rata basis to the actual amount of fees due the City for the period of time during the licensing period prior to transfer, and no transfer shall be approved until the transferor has paid the required amount of his license fee to the satisfaction of the City. The transferee shall apply for the license and shall be entitled to receive the same upon the payment of the required fees to the next succeeding licensing period, provided that the transfer is approved by the Supervisor of Licensing and Revenue. A transfer fee of $5.00 for change of ownership and $10.00 for change of location shall be paid to the City prior to any approval of transfer. SECTION 11. Upon the approval of the transfer of ownership of a gambling or liquor license, the license fees already paid shall be refunded to the transferor for the unexpired portion of the licensing period, provided that the transferee is approved by the Board of Commissioners, and has paid the required fees to the next succeeding licensing period; provided, further, that transferee of a liquor license has paid in advance the license fee covering a period of one year from the next succeeding licensing period. SECTION 12. The provisions of this ordinance calling for semi-annual licenses shall be established in such manner that licenses in various businesses insofar as possible shall pay their licenses in the same month. Persons first obtaining licenses shall pay on a pro-rated basis to the date where their licensing period commences, and thereafter shall pay in accordance with the provisions of this ordinance. The word "annual" as used in this ordinance shall not necessarily mean a year commencing January 1, but shall mean a period of 12 months.