[Adopted 4-7-1970 by Ord. No. T-95, approved 4-7-1970 (Ch. 140, Art.
III, of the 1975 Code)]
This article shall be known as the "Vending
Machine Tax Ordinance of the Borough of Bridgeport."
A.
PERSON
VENDING MACHINE
As used in this article, the following terms shall
have the meanings 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, including, but not limited to, the following
type machines: cigarette vending machines, ice vending machines, candy
vending machines, ice cream vending machines, food vending machines,
coin-operated washers and coin-operated dryers and other similar type
machines. It shall not include any vending machine which operates
upon the insertion of only one penny.
B.
In this article, the singular shall include the plural
and the masculine shall include the feminine and the neuter.
[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,"[1] 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.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
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.
A.
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:
(1)
The name of the Borough.
(2)
The number of the certificate.
(3)
The name and address of the person paying the tax.
(4)
The year for which the tax shall have been paid.
(5)
The date on which such tax shall have been paid.
(6)
The amount of the tax paid.
(7)
The location of the premises where the vending machine
is to be operated.
B.
Whenever any tax shall have been paid under this article,
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 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 set from time to time
by resolution of the 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 article 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.
[Amended 2-14-1984 by Ord. No. 475, approved 2-14-1984; 12-13-1988 by Ord. No. 505, approved 12-13-1988[1]]
[1]
Editor's Note: This ordinance removed specific
fees from the Borough's Code; the current fees resolution of the Borough
is on file in the office of the Borough Secretary.
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.
