[Ord. No. 53-1982]
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.
[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.
[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.
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.
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.
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.
See Chapter
5-717, Enforcement and Penalties.