Vine's gag about a Hoover (see full list below) from his show Tim Timinee Tim Timinee Tim Tim To You beat entries from fellow comics including Masai Graham, Mark Watson and Scott Capurro.
Over 2,000 members of the public took part in the poll, with Vine claiming 19 percent of the vote. The shortlist was drawn up by a panel of ten judges.
"I'm a little bit surprised but very delighted," said Vine of the accolade. "This is the second time I've won this award but I guess nobody loves a repeat more than Dave."
1. "I've decided to sell my Hoover... well, it was just collecting dust." - Tim Vine
2. "I've written a joke about a fat badger, but I couldn't fit it into my set." - Masai Graham
3. "Always leave them wanting more, my uncle used to say to me. Which is why he lost his job in disaster relief." - Mark Watson
4. "I was given some Sudoku toilet paper. It didn't work. You could only fill it in with number 1s and number 2s." - Bec Hill
5. "I wanted to do a show about feminism. But my husband wouldn't let me." - Ria Lina
6. "Money can't buy you happiness? Well, check this out, I bought myself a Happy Meal." - Paul F Taylor
7. "Scotland had oil, but it's running out thanks to all that deep frying." - Scott Capurro
=8. "I forgot my inflatable Michael Gove, which is a shame 'cause halfway through he disappears up his own arsehole." - Kevin Day
=8. "I've been married for 10 years, I haven't made a decision for seven." - Jason Cook
10. "This show is about perception and perspective. But it depends how you look at it." - Felicity Ward
FOR MORE ON EDINBURGH 2014 VISIT WHATSONSTAGE.COM/EDINBURGH-FESTIVAL
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