[Adopted 8-15-1982 by Ord. No. 168 (Ch. 24,
Part 2of the 1985 Code)]
A.
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
VENDING MACHINE
Unless otherwise herein expressly stated, the following
terms shall have for the purpose of this article the meanings hereby
respectively indicated:
Any music vending 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 song, music or similar amusement.
Any device, other than a jukebox, which, upon the insertion
of a coin, slug, token, plate or disc, may be operated for use as
a game, entertainment or amusement, whether or not registering a score
and whether or not a prize is offered.
Any natural person, association, copartnership, firm or corporation.
Any machine which, upon the insertion of a coin, slug, token,
plate, disc, key or for which cash is paid to operate it, or a charge
account maintained for subsequent payment of its operation costing
$0.10 or more, emits an article of merchandise or provides a service.
This term shall include but shall not be limited to the following
types of machines: peanut vending machines; beverage vending machines;
cigarette vending machines; ice vending machines; washing machines;
drying machines; photocopying machines; and other similar types of
machines.
B.
In this article, the singular shall include the plural,
and the masculine shall include the feminine and the neuter.
No person, firm or corporation shall engage
in the business of a distributor of or proprietor of an establishment
containing jukeboxes, mechanical amusement devices or vending machines,
as the terms are herein defined, without first having complied with
the provisions of this article providing for a tax upon the privilege
of using such machines for profit within the Borough of Tullytown.
A.
There is hereby imposed a tax for general Borough
purposes, under the authority of the Local Tax Enabling Act, approved
by the General Assembly on December 31, 1965, now found at 53 P.S.
§ 6901 et seq. upon the privilege of using for profit within
the Borough of Tullytown any vending machine, jukebox or mechanical
amusement device, as herein defined. Such tax shall be payable by
the person owning and/or operating the establishment or the senior
employee in charge of the establishment in which such device is installed
or located for use.
B.
Such tax shall be payable at the following rate:
C.
In the
case of a machine or device which is installed after the 15th day
of August of any calendar year, the tax imposed under this article
shall be paid prior to the use of the machine or device. No deduction
or refund of any tax payable under this article shall be granted in
the case of any device being destroyed, stolen, sold or otherwise
disposed of, or transferred out of the Borough of Tullytown, after
the payment of such tax.
[Added 11-13-2012 by Ord. No. 347[1]]
[Amended 11-13-2012 by Ord. No. 347]
A specially designated Tax Collector for the
vending machine tax shall be appointed by resolution of the Tullytown
Borough Council and shall serve at the will of the Tullytown Borough
Council from year to year.
[Amended 11-26-1985 by Ord. No. 175]
A.
The Vending Machine Tax Collector shall procure at
the expense of the Borough a sufficient number of applications upon
which the following information shall be printed or inserted:
(1)
The name of the Borough.
(2)
The number of the certificate.
(3)
The name and address, social security number and telephone
number of the applicant, and, if a firm, corporation, partnership
or association, the principal officers thereof and their address,
social security numbers and telephone numbers.
(4)
The address of the premises where the machine or device
is to be operated, together with the character of the business carried
on at the premises.
(5)
The name, address, social security number and telephone
number of the registered agent of the applicant upon whom service
of process is authorized to be made.
(6)
The name, address, social security number and telephone
number of the manager of the applicant who will be in charge of the
applicant's place of business.
(7)
The name of the manufacturer, the serial number, the
trade name and general description of each machine or device on which
the tax is levied.
(8)
The year for which the tax shall have been paid.
(9)
The date on which the tax is paid.
(10)
The amount of the tax.
(11)
A certification under oath or affirmation made
by the applicant that the information contained in the application
is complete, accurate and truthful to the best of his knowledge and
belief.
B.
Whenever any tax shall have been paid under this article,
the Borough Vending Machine Tax Collector 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 such tax, and the duplicate shall be kept on file by
the Borough Vending Machine Tax Collector. Such certificate shall
indicate the year for which such tax shall have been paid, the types
of machines for which such tax shall have been paid, and the certificate
number. Such certificate shall be displayed prominently at the location
of the machine for which such tax has been paid.
C.
In case of the loss, defacement or destruction of
any original certificate, the person to whom such certificate was
issued shall apply to the Borough Vending Machine Tax Collector who
may issue a new certificate 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 that a new certificate has been issued.[1]
D.
In case of the removal from any establishment in which
any machine for the use of which a tax shall have been paid under
this article to another location in the Borough, or in case of a change
in the identity of the person operating such establishment, the new
user of the machine(s) shall report such fact within five days of
such change in location or personnel, and the Borough Vending Machine
Tax Collector shall immediately amend the certificate and duplicate
certificate.
E.
In case of the substitution or removal of a machine
in any establishment, the certificate shall be brought to the Borough
Vending Machine Tax Collector, and upon payment of a fee as set from
time to time by resolution of the Borough Council and after registering
the new device, a new certificate which shall include the replacement
device shall be furnished.[2]
[Amended 11-26-1985 by Ord. No. 175]
If any tax levied in pursuance of this article
shall not be paid when due, to wit: August 15, 1982, and on April
1 of each year thereafter, a penalty of 10% of the amount of tax due
and unpaid shall be added thereto, together with interest thereon
at the rate of 1 1/2% per month until paid.
Any information gained by the Borough Vending
Machine Tax Collector or any other official or agent of the Borough
as a result of any returns, investigations or verifications required
or authorized by this article shall be confidential, except in accordance
with proper judicial order, or as otherwise provided by law. Any disclosure
of any information, contrary to the provisions of this section, shall
constitute a violation of this article.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Borough as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Borough Vending Machine Tax Collector, or any
other Borough officer or person for or in behalf of the Borough, shall
be paid into the Borough Treasury as general revenue to be used for
general revenue purposes.
All expenses incurred in the administration
of this article shall be paid by the Borough for its general purposes.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Borough
Council to impose the tax or duties herein provided for.
The Borough Vending Machine Tax Collector shall
have the right, at his discretion, to hire such personnel as may be
required for the enforcement of this article; excepting, however,
that any salary scheduled for any individuals hired for enforcement
of this article shall be approved by the Tullytown Borough Council.
[Amended 11-26-1985 by Ord. No. 175[1]]
Any person, firm or corporation who shall violate
any provision of this article shall, upon conviction thereof, be sentenced
to pay a fine of not more than $300, together with costs of prosecution,
or to imprisonment for a term not to exceed 30 days. Every day that
a violation of this article continues shall constitute a separate
offense.
Nothing contained in this article shall be construed
to empower the Borough to levy and collect the tax hereby imposed
on any machine or device not within the taxing power of the Borough
under the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
If the tax hereby imposed under the provisions
of this article shall be held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or of
the laws of the Commonwealth of Pennsylvania, the decision of the
court shall not affect or impair the right to impose or collect said
tax or the validity of the tax so imposed on other persons or individuals
as herein provided.
This article shall be effective as of August
15, 1982, and after its enactment shall continue in force on a calendar-year
basis without annual reenactment.
