[Adopted 1-10-1972 by Ord. No. O-14-1971]
[Amended 2-27-1991 by Ord. No. O-2-1991]
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meaning herein indicated:
DEVICE
Any pool table, mechanical amusement device and/or jukebox under this article.
JUKEBOX
Any music vending machine, contrivance, or device which, upon the insertion of a coin, slug, token, plate, disk or key into any slot, crevice or other opening, or by the payment of any price, operates or may be operated, for the emission of songs, music or similar amusement.
MECHANICAL DEVICE
Any device which, upon insertion of a coin, slug, token, plate or disk, may be operated for use as a game, entertaining or amusement, whether or not registering a score and whether or not a prize is offered. Provided, that the above definition shall not be construed to authorize or to include any devices that may be unlawful to possess.
PERSON
Natural person, firm, association, copartnership or corporation.
POOL TABLE
Any table with cushions and/or pockets upon which games of pool and/or billiards in any form are played and shall include, but shall not be limited to, what is commonly referred to as pool tables, billiard tables and bumper pool tables, whether or not operated by a coin, slug, token, plate or disk.
[Amended 12-20-2021 by Ord. No. O-9-2021]
The following tax is imposed for general City purposes on each device installed for use or made available for rental within the City: $40 per calendar year or portion thereof; provided that no tax shall be imposed under this article on any pool table, wherever located or used, for the use of which no fee is charged or collected and that no tax shall be imposed oftener than once in any year on an individual device taxable under this article.
The tax imposed under this article shall be payable to the City Clerk by the person using, operating, managing or causing to be used, operated or managed any device subject to such tax, unless such tax shall first be paid by the person owning or leasing such device. In the case of any device installed for use or available for rental on or before January 1, 1972, such tax shall be payable on or before January 15, 1972, and annually thereafter so long as the device remains installed for use or available for rental. In the case of any such device installed for use after January 1, 1972, such tax shall be payable at the time of installation or first rental and thereafter on or before January 15 of each year as long as the device remains installed or available for rental. No deduction or refund of any tax under this article shall be granted in the case of any tax payable for less than a full calendar year, nor in the case of any device destroyed, stolen, sold, or otherwise disposed of or transferred after payment of the tax.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
The City Clerk shall procure, at the expense of the City, a sufficient number of certificates, on each of which the following information shall be printed or inserted in ink or by typewriter:
(1) 
The name of City.
(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 the tax shall have been paid.
(6) 
The type of device for which the tax shall have been paid, giving the trade name, manufacturer's name and/or identification number when available.
(7) 
The date when the device was installed or made available for rental or the fact that the device was installed or made available for rental on or before January 1, 1972.
(8) 
The amount of tax paid.
B. 
Whenever any tax shall have been paid under this article, the City Clerk shall prepare in duplicate a certificate. The original of such certificate, to which the City Seal shall be affixed, shall be given to the person paying the tax, and the duplicate shall be kept on file by the City Clerk. The City Clerk shall also procure and give to each person paying such tax a gummed seal to be affixed to each device upon which a tax is paid. Such seal shall indicate the year for which the tax is paid, the type of device, and the certificate number.
C. 
In the case of loss, defacement or destruction of any original certificate or seal, the person to whom such certificate or seal was issued shall apply to the City Clerk, who may issue a new certificate or seal upon payment of a fee in an amount as established from time to time by resolution of City Council, and who shall amend the duplicate of the certificate first issued in case that a new certificate has been issued.
D. 
In case of removal of any device taxed under this act to another location within the City or in case of a change in the identity of the person operating or managing any such device, such fact shall be reported within five days to the City Clerk, who shall immediately amend the certificate and the duplicate certificate.
E. 
Provided, however, that no such report or amendment of certificate shall be required in case of temporary removal of a device for any period of 10 days or less, where the tax on the device has been previously paid for that year.
Any information gained by the City Clerk or any other official or agent of the City as a result of any returns, investigations or verifications required or authorized by this article shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law. Any disclosure of any such information, contrary to the provisions of this section, shall constitute a violation of this article.
If any tax imposed in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
All taxes levied by this article, together with all penalties, shall be recoverable by the City Solicitor as other debts of like amounts are recovered.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person, firm or corporation convicted of violating or failing to carry out any of the provisions or requirements of this article or of neglecting, failing or refusing to furnish correct and complete reports or returns or to pay over any tax levied by this article at the time required or of knowingly making any incomplete, false or fraudulent returns or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this article shall be liable to a fine or penalty not exceeding $1,000, plus costs, or to a term of imprisonment not to exceed 90 days, or both.