[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)Â
For each mechanical pinsetting device used in a bowling alley, $50
for the calendar year or any portion thereof.
(b)Â
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)Â
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)Â
For all other mechanical devices, $150 for the calendar year or any
portion thereof.
(e)Â
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]
The Town Manager shall procure at the expense of the Town a
sufficient number of sticker certificates showing the following:
[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)Â
The name of the Town;
(b)Â
The name and address of the applicant and the business establishment
at which the device is located.
(c)Â
The name and address of the owner of the machine; and
(d)Â
The identification of the machine by serial number and by type of
device.
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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.
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[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.
