[Ord. 1176, passed 12-16-1996]
This article shall be known by its short title and cited as the "Mechanical Devices Tax".
[Ord. 1176, passed 12-16-1996]
Unless otherwise specifically stated, the following terms shall have for the purpose of this article the meanings herein respectively provided:
Any music vending machine, commonly known as a "juke-box"; any device which is operated for use as a game, entertainment or amusement by the insertion of a coin or token or currency; and any automatic or mechanical pinsetting device used in a bowling alley.
Any natural person, association, firm partnership or corporation.
[Ord. 1176, passed 12-16-1996]
A tax is hereby imposed, for general purposes, upon the privilege of using or operating, within the Town, a mechanical device, as herein defined as follows:
(a)
For each mechanical pinsetting device used in a bowling alley, $50 for the calendar year or any portion thereof.
(b)
For each outdoor baseball or softball pitching device unrelated to any other recreational or commercial use, $50 for the calendar year or any portion thereof.
(c)
For any golf ball dispensing machine located at a golf driving range unrelated to any other recreational or commercial use, $50 for the calendar year or any portion thereof.
(d)
For all other mechanical devices, $150 for the calendar year or any portion thereof.
(e)
The tax herein levied shall be paid by the person owning the mechanical device and/or operating the business establishment in which such device is installed or used.
[Ord. 1176, passed 12-16-1996]
The tax imposed under this article shall be payable to the Town Manager or such other Town official who may subsequently be charged with the responsibility of collecting taxes on or before January 15 or immediately upon the installation of such machine, if installation occurs after January 15. 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 device destroyed, stolen, sold or otherwise disposed of or transferred after the payment of such tax, or after such tax was due. However, in case of substitution of any device by another device in the same class, the use of which is taxable under this article, no additional tax shall be paid.
[Ord. 1176, passed 12-16-1996]
On or before January 15 of each year that this article is effective, owners of machines taxed in this article shall make application to the Town Manager for a sticker certificate evidencing the payment of the tax. The application shall show the following:
(a)
The name of the Town;
(b)
The name and address of the applicant and the business establishment at which the device is located.
(c)
The name and address of the owner of the machine; and
(d)
The identification of the machine by serial number and by type of device.
The application shall be accompanied with the tax as provided herein. The Town Manager shall thereupon issue, before February 15 of the same year, a sticker evidencing such payment. The sticker certificate issued by the Town Manager shall be displayed on each machine in a conspicuous place. In the case of replacement of the machines an alternate sticker certificate will be issued by the Town Manager upon prompt application. Replacement of lost or destroyed stickers shall be made at a fee of $1. |
[Ord. 1176, passed 12-16-1996]
In case of the removal of any establishment in which a device for the use of which a tax has been paid under this article to another location in the Town, or in case of a change in the identity of the person operating or owning such establishment, the person operating such establishment shall report such fact within five days of such change in location or personnel, and the Manager shall immediately amend the certificate.
[Ord. 1176, passed 12-16-1996]
The Town Manager shall, on or before March 1 of any year in which this article is effective, make a list of all persons and establishments to whom certificates have been issued and shall file the same with the Town Secretary and the Chief of Police.
[Ord. 143, passed 3-13-1957]
The provisions of this article are severable, and if any of its provisions are held illegal, invalid or unconstitutional, the decisions of the court shall not effect or impair any of the remaining provisions of this article. It is hereby declared as the intent of Council that this article would have been adopted had such unconstitutional, illegal or invalid provisions not been included herein.
[Ord. 1176, passed 12-16-1996]
Whoever violates or fails to carry out any of the provisions or requirements of this article or attempts to do anything whatever to avoid payment of the whole or any part of the tax imposed under this article, shall be fined not more than $300 for each and every offense and the costs of prosecution thereof, and in default thereof shall be imprisoned for not more than 30 days.