City of Harrisburg, PA
Dauphin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 125-1967. Amendments noted where applicable.]
CROSS-REFERENCES
Power to tax: see Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, as amended (53 P.S. § 6924.101 et seq.).

§ 5-713.1 Definitions.

[Ord. No. 53-1982[1]]
As used in this chapter, unless otherwise expressly stated or clearly indicated by the context, the following terms shall have the meanings indicated:
COLLECTOR
The Tax Enforcement Administrator or any other person or entity designated by the Mayor or City Council to collect the tax imposed by this chapter.
JUKEBOX
Any machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc, or key into any slot, crevice or other opening, or by the payment of any price, operates or may be operated for the rendition of songs, music or instrumental or vocal entertainment.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1-303).

§ 5-713.2 Imposition of tax.

[Ord. No. 52-1982]
For the license year beginning January 1, 1983, and each license year thereafter, an annual license tax is hereby imposed for general revenue purposes upon every person in possession of any premises or portion thereof within the City in which any jukebox is installed for use at the rate of $10 for each jukebox, provided that no additional tax shall be imposed in the event that a jukebox is installed for use in lieu and instead of a jukebox which is actually removed from any such premises.

§ 5-713.3 Due date; penalty.

[Ord. No. 52-1982]
The annual license tax imposed by this chapter shall be due and payable on January 1 of each year, and, if not paid on or before February 15 following, a penalty of 10% shall be added thereto. However, should any jukebox be installed for use after January 1, the tax based upon any such jukebox shall be payable at the time of installation thereof. No deduction or refund of any tax imposed by this chapter shall be granted for any jukebox destroyed, stolen, sold or removed from any such premises.

§ 5-713.4 License issuance; posting.

Whenever any tax shall have been paid pursuant to the provisions of this chapter, the Tax Enforcement Administrator shall issue a license to the person paying the tax, which license shall not be assignable and which shall be conspicuously posted in the premises of every such person at all times.

§ 5-713.5 Authority of Administrator.

A. 
It shall be the duty of the Tax Enforcement Administrator to collect and receive the taxes, fines and penalties imposed by this chapter and to keep a record showing the amount received from every person paying the tax and the date of such receipt.
B. 
If the Administrator is not satisfied with the payment of tax made by any taxpayer or supposed taxpayer under the provisions of this chapter, the Administrator is hereby authorized and empowered to make a determination of the tax due by such taxpayer based upon any information within the possession of the City or that shall come within the Administrator's possession; and, for this purpose, the Administrator is authorized to examine the premises of any such taxpayer to verify the accuracy of any payment or to ascertain whether or not the tax imposed by this chapter has been paid. The Tax Enforcement Administrator is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations, and take such other measures as may be necessary or convenient to carry this chapter into effect.
C. 
If any taxpayer or supposed taxpayer shall neglect or refuse to make any payment of the tax required by this chapter, the Collector shall estimate the tax due by such person and determine the amount due by him for taxes and penalties thereon.

§ 5-713.6 Recovery of unpaid taxes.

All taxes due and unpaid under this chapter shall be recoverable by the City as any other debts due the City are now by law recoverable.

§ 5-713.7 Use of funds.

All taxes and penalties collected or received under the provisions of this chapter shall be paid into the treasury of the City for the use and benefit of the City.

§ 5-713.99 Penalty.

See Chapter 5-717, Enforcement and Penalties.