[Ord. 5-1970, 2/11/1970, § 1]
This Part shall be known as the "Vending Machine Tax Ordinance
of the Borough of Conshohocken."
[Ord. 5-1970, 2/11/1970, § 2]
1.
PERSON
VENDING MACHINE
Unless otherwise herein expressly stated, the following terms shall
have, for the purpose of this Part, the meanings hereby respectively
indicated:
Any natural person, association, copartnership, firm or corporation.
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, operates or may be operated for the emission of
an article of merchandise and shall include, but not be limited to,
the following type machines: cigarette vending machines, ice vending
machines, candy vending machines, ice cream vending machines, food
vending machines and other similar type machines; it shall not include
any vending machine which operates upon the insertion of only one
penny.
2.
In this Part, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Ord. 5-1970, 2/11/1970, § 3]
There is hereby imposed for the calendar year 1970, and for
each calendar year thereafter, a tax for general Borough purposes
under the authority of the Act of December 31, 1965, P.L. 1257, and
its amendments, known as the "Local Tax Enabling Act," upon the privilege
of using for profit within the Borough of Conshohocken any vending
machine as herein defined. Such tax shall be payable by the person
owning and/or operating any establishment in which such vending machine
is installed for use, and shall be payable at the rate of $10 per
vending machine for the calendar year, or any unexpired portion thereof.
[Ord. 5-1970, 2/11/1970, § 4]
No person shall begin or continue to use for profit any vending
machine in the Borough without first having paid the annual tax thereon
and without having affixed to said machine a current seal. No deduction
or refund of any tax payable under this Part shall be granted in the
case of any tax payable for less than a full calendar year, or in
case of any vending machine being destroyed, stolen, sold or otherwise
disposed of or transferred after payment of such tax; provided, however,
in the case of the substitution of one vending machine by another
vending machine, the use of which is taxable under this Part, no additional
taxes shall be required, provided the total number of vending machines
in use upon the premises remains no greater than that upon which the
tax has been paid.
[Ord. 5-1970, 2/11/1970, § 5; as amended by Ord.
9-2008, 12/17/2008]
1.
The Borough Secretary shall procure, at the expense of the Borough,
a sufficient number of certificates upon each of which the following
information shall be printed or inserted in ink or by typewriter:
A.
The name of the Borough.
B.
The number of the certificate.
C.
The name and address of the person paying the tax.
D.
The year for which the tax shall have been paid.
E.
The date on which such tax shall have been paid.
F.
The amount of the tax paid.
G.
The location of the premises where the vending machine is to be operated.
2.
Whenever any tax shall have been paid under this Part, the Borough
Secretary shall prepare in duplicate a certificate as herein prescribed.
The original of such certificate to which the Borough Seal shall be
affixed shall be given to the person paying the tax, and the duplicate
shall be kept on file by the Borough Secretary. The Borough Secretary
shall also procure and give to each person paying such tax a seal
to be affixed to each vending machine for which such tax shall have
been paid. Such seal shall indicate the year for which such tax shall
have been paid, and the certificate number. In case of loss, defacement
or destruction of any certificate or seal, the person to whom such
certificate or seal was issued shall apply to the Borough Secretary
who may issue a new certificate or seal in replacement thereof upon
payment of a fee as established from time to time by resolution of
Borough Council and who shall amend the duplicate of the certificate
first issued in case a new certificate has been issued. Certificates
or seals shall not be transferable from one person to another. Before
the removal of any vending machine from any establishment, the person
operating such establishment shall remove the seal under this Part
from such vending machine Such seal may be affixed to any other vending
machine used by the same person in the same establishment during the
current year for which the tax shall have been paid.
[Ord. 5-1970, 2/11/1970, § 6]
If the tax levied by this Part shall not be paid when due, a
penalty of 5% per month shall be added thereto until such tax and
all penalties shall be paid. All taxes, interest and penalties collected
or recovered by the Borough Secretary or any other person or officer
for or on behalf of the Borough shall be paid into the Borough Treasury
as general revenue to be used for general revenue purposes.
[Ord. 5-1970, 2/11/1970, § 9; as amended by Ord.
9-2008, 12/17/2008]
Any person, firm or corporation who shall violate any provision
of this Part or neglect, fail or refuse to furnish complete and correct
returns, or to pay over any tax levied by this Part at the time required,
or knowingly making any incomplete, false or fraudulent return; or
use for profit any vending machine to which a current seal is not
affixed or do or attempt to do anything whatever to avoid payment
of the whole or any part of the tax imposed under this Part shall,
upon conviction thereof, be sentenced to a fine or penalty not to
exceed $600 plus costs and, in default of payment of said fine and
costs, to a term of imprisonment not to exceed 30 days. Provided,
that such fine or penalty shall be in addition to any other penalty
imposed by any other Section of this Part.
