[Ord. 580, 4/2/1984]
This Part is hereby adopted by the Borough Council as the "Oxford
Borough Amusement Device Tax of 1984." This Part shall take effect
on the first day of May, 1984, and shall be controlling within the
limits of the Borough of Oxford, Chester County, Pennsylvania.
[Ord. 580, 4/2/1984]
1.
JUKEBOX
MECHANICAL AND ELECTRICAL DEVICE
PERSON
VENDING MACHINE
Definitions. As used in this Part, the following terms shall have
the meanings indicated:
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, 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 disk, 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, disk or key, or for which cash is paid to operate it or a charge
account is 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, bread vending machines, milk vending machines,
candy vending machines, ice vending machines, photocopying machines
and other similar types of machines.
2.
Word Usage. In this Part the singular shall include the plural, and
the masculine shall include the feminine and the neuter.
[Ord. 580, 4/2/1984]
No person, firm or corporation shall engage in the business
of a distributor or proprietor of an establishment containing vending
machines, jukeboxes or mechanical and electrical amusement devices,
as the terms are herein defined, without first having complied with
the provisions of this Part providing for a tax upon the privilege
of using such machines or devices for profit within the Borough of
Oxford.
[Ord. 580, 4/2/1984; as amended by Ord. 648, 5/8/1990]
1.
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 Oxford any vending machine, jukebox or mechanical and electrical
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 machine or device
is installed or located for use. Such tax shall be payable at the
following rate:
[Ord. 580, 4/2/1984]
The tax imposed under this Part shall be payable to the Borough
Manager or to an individual designated by him on or before the 15th
day of June of each calendar year. In the case of a machine or device
which is installed after the 15th day of June of any calendar year,
the tax imposed under this Part shall be paid prior to the use of
the machine or device. No deduction or refund of any tax payable under
this Part shall be granted in the case of any tax payable for less
than a full calendar year or in the case of any machine or device
being destroyed, stolen, sold or otherwise disposed of or transferred
out of the Borough of Oxford after the payment of such tax.
[Ord. 580, 4/2/1984]
1.
The Borough Manager shall procure, at the expense of the Borough,
a sufficient number of applications upon which the following information
shall be printed and inserted:
A.
The name of the Borough.
B.
The number of the certificate.
C.
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 addresses, social security
numbers and telephone numbers.
D.
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.
E.
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.
F.
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.
G.
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.
H.
The year for which the tax shall have been paid.
I.
The date on which the tax is paid.
J.
The amount of the tax.
K.
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.
[Ord. 580, 4/2/1984]
Whenever any tax shall have been paid under this Part, the Borough
Manager 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 Manager. The Borough
Manager shall also procure and give to each person paying such tax
a seal to be affixed to each machine or device for the use of which
such tax shall have been paid. Such seal shall indicate the year for
which such tax shall have been paid, the type of device and the certificate
number.
[Ord. 580, 4/2/1984; as amended by Ord. 810, 12/17/2007]
In case of the loss, defacement or destruction of any original
certificate or seal, the person to whom such certificate or seal was
issued shall apply to the Borough Manager, who may issue a new certificate
or seal in replacement thereof upon payment of a fee in an amount
as established from time to time by resolution of Borough Council
and who shall amend the duplicate of the certificate first issued
in case a new certificate is issued.
[Ord. 580, 4/2/1984]
In the case of the removal of any machine or device from any
establishment to another location in the Borough, for the use of which
machine or device a tax shall have been paid under this Part, or in
the case of a change in the identity of the person operating such
establishment, the new user of the machine or device shall report
such fact within five days of such change in location or personnel,
and the Borough Manager shall immediately amend the certificate and
duplicate certificate.
[Ord. 580, 4/2/1984]
Before the removal of any machine or device from any establishment,
the person operating such establishment shall remove the seal issued
under this Part from such machine or device and shall forthwith return
the seal to the Borough Manager.
[Ord. 580, 4/2/1984; as amended by Ord. 810, 12/17/2007]
In the case of the substitution of a machine or device in any
establishment, the seal on the machine or device which is being removed
from operation in Oxford Borough shall be brought to the Borough Manager,
and upon payment of a fee in an amount as established from time to
time by resolution of Borough Council and after registering the new
machine or device, a replacement seal shall be furnished for the replacement
machine or device.
[Ord. 580, 4/2/1984]
If any tax levied in pursuance of this Part shall not be paid
when due, on June 15, and on June 15 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.
[Ord. 580, 4/2/1984]
Any information gained by the Borough Manager or any other official
or agent of the Borough as a result of any returns, investigations
or verifications required or authorized by this Part 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 Part.
[Ord. 580, 4/2/1984]
All taxes imposed by this Part, together with all penalties,
interest and costs, shall be recoverable by the Borough as debts of
like amount are by law recoverable.
[Ord. 580, 4/2/1984]
All taxes, interest and penalties collected or recovered by
the Borough Manager 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.
[Ord. 580, 4/2/1984]
All expenses incurred in the administration of this Part shall
be paid by the Borough for its general purposes.
[Ord. 580, 4/2/1984]
This Part shall not apply to any person or property on whom
or which it is beyond the legal power of the Borough Council to impose
the tax or duties herein provided for.
[Ord. 580, 4/2/1984]
The Borough Manager shall have the right, at its discretion,
to hire such personnel as may be required for the enforcement of this
Part; except, however, that any salary scheduled for any individuals
hired for enforcement of this Part shall be approved by the Oxford
Borough Council.
[Ord. 580, 4/2/1984; as amended by Ord. 636, 5/23/1989, § 1-6;
and by Ord. 810, 12/17/2007]
Any person, firm or corporation who shall violate any provision
of this Part, upon conviction thereof, shall be sentenced to pay a
fine of not more than $600 plus costs and, in default of payment of
said fine and costs, to a term of imprisonment not to exceed 30 days.
Each day that a violation of this Part continues shall constitute
a separate offense.
[Ord. 580, 4/2/1984]
Nothing contained in this Part 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.
[Ord. 580, 4/2/1984]
If the tax hereby imposed under the provisions of this Part
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.
