This article shall be known as the "Vending
Machine Tax Ordinance of the Borough of Bridgeport."
[Amended 2-14-1984 by Ord. No. 475, approved 2-14-1984]
There is hereby imposed for the calendar year
1984 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 Bridgeport 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 $25 per vending machine for the calendar year or any
unexpired portion thereof.
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
article 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; however, in the case of the substitution of one vending
machine by another vending machine, the use of which is taxable under
this article, no additional taxes shall be required, provided that
the total number of vending machines in use upon the premises remains
no greater than that upon which the tax has been paid.
If the tax levied by this article 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.
[Amended 8-12-1975 by Ord. No. 419, approved
8-15-1975]
This article shall not apply to any person or
property on whom or which it is beyond the legal power of the Borough
to impose the tax herein provided for.
This article shall go into effect on the 15th
day of May 1970, and the tax levied hereunder shall be and is imposed
for the calendar year 1970 and each calendar year thereafter without
formal reenactment.
[Amended 8-12-1975 by Ord. No. 419, approved
8-15-1975; 3-14-1989 by Ord. No. 507, approved 3-14-1989]
Any person who shall be convicted before the
Magisterial District Judge of violating or failing to carry out any
of the provisions or requirements of this article; or of neglecting,
failing or refusing to furnish complete and correct returns or to
pay over any tax levied by this article at the time required; or of
knowingly making any incomplete, false or fraudulent return; or of
using for profit any vending machine to which a current seal is not
affixed; or of doing or attempting to do anything whatever to avoid
payment of the whole or any part of the tax imposed under this article
shall be liable to a fine or penalty not to exceed $1,000 for each
and every offense and the cost of prosecution thereof or to imprisonment
in the county jail for not more than 30 days, or both.