[Adopted 2-21-1973 by Ord. No. 795]
[Amended 3-21-1973 by Ord. No. 805]
A.
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
VENDING MACHINE
Unless
otherwise herein expressly stated, the following terms shall have,
for the purpose of this article, the meanings hereby respectively
indicated:
Any jukebox or mechanical amusement device for the use of
which, for profit, a tax is levied under this article.
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, disc or key, emits an article of merchandise, or performs a
service. This term shall include but shall not be limited to the following
type machines: peanut vending machines, beverage vending machines,
cigarette vending machines, bread vending machines, milk vending machines,
candy vending machines, ice cream vending machines, automatic washing
machines, automatic clothes drying machines and other similar type
machines.
B.
In this
article, the singular shall include the plural and the masculine shall
include the feminine and the neuter.
[Amended 10-24-2002 by Ord. No. 2002-15; 12-17-2009 by Ord. No. 2009-05]
There is hereby imposed a tax for general township purposes
under the authority of the Local Tax Enabling Act upon the privilege
of using for profit, within the Township of Bristol, any vending machine,
jukebox or mechanical amusement device, as herein defined. Such tax
shall be payable by the person owning and/or operating the establishment
in which such device is installed or located for use. Such tax shall
be payable at the following rate:
[Amended 8-20-1975 by Ord. No. 887; 10-20-1992 by Ord. No. 92-17]
The tax imposed under this article shall be payable to the Managing
Director or to an individual designated by him, on or before the 10th of January of each calendar year; provided, however,
that on all machines installed in the Township for the first time,
the tax shall thereupon be immediately payable for the then current
calendar year.
[Amended 10-20-1992 by Ord. No. 92-17]
A.
The Managing
Director shall procure at the expense of the Township a sufficient
number of tags or certificates upon which the following information
shall be printed or inserted:
(1)
The
name of the Township.
(2)
The
number of the tag or 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 such tax shall have been paid.
(6)
The
serial number of the machine or device for which the tax shall have
been paid.
(7)
The
amount of the tax.
B.
Whenever
any tax shall have been paid under this article, the Managing Director
shall prepare in duplicate a certificate, as herein prescribed. The
original of such certificate, to which the Township Seal shall be
affixed, shall be given to the person paying such tax, and the duplicate
shall be kept on file by the Managing Director. The Managing Director
shall also procure and give to each person paying such tax a seal
to be affixed to each 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.
C.
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 Managing Director, who may issue a new certificate or
seal in replacement thereof upon payment of a fee as shall be set
from time to time by resolution or ordinance of the Township Council[1] and who shall amend the duplicate of the certificate first
issued in case a new certificate has been issued.
D.
In case
of the removal to another location in the Township of any establishment
in which is located any device for the use of which a tax shall have
been paid under this article, or in case of a change in the identity
of the person operating or owning any such establishment, the person
operating such establishment shall report such fact within five days
of such change in location or personnel, and the Managing Director
shall immediately amend the certificate and duplicate certificate.
E.
Before
the removal of any device from any establishment, the person operating
such establishment shall remove the seal issued under this article
from such device and shall forthwith return the certificate to the
Managing Director.
If any tax levied 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.
[Amended 10-20-1992 by Ord. No. 92-17]
Any information gained by the Managing Director or any other
official or agent of the Township 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 information contrary to the provisions of this section shall constitute
a violation of this article.
All taxes imposed by this article, together with all penalties,
interest and costs, shall be recoverable by the Township Solicitor
as debts of like amount are by law recoverable.
[Amended 10-20-1992 by Ord. No. 92-17]
All taxes, interest and penalties collected or recovered by
the Managing Director or any other Township officer or person for
or in behalf of the Township shall be paid into the Township treasury
as general revenue to be used for general revenue purposes.
All expenses incurred in the administration of this article
shall be paid by the Township.
[Amended 10-20-1992 by Ord. No. 92-17]
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Township Council
to impose the tax or duties herein provided for.
[Amended 10-20-1992 by Ord. No. 92-17]
The Managing Director shall have the right, at his discretion,
to hire such personnel as may be required for the enforcement of this
article, excepting, however, that any salary schedule for any individuals
hired for enforcement of this article shall be approved by the Bristol
Township Council.
[Amended 10-20-1992 by Ord. No. 92-17]
Any person who shall be convicted before any District Justice
for violating or failing to carry out any of the provisions or requirements
of this article or of neglecting, failing or refusing to furnish complete
and correct returns or to pay over any tax levied by this article
at the time required, or of knowingly making any incomplete, false
or fraudulent return, or of doing or attempting to do anything whatever
to avoid the payment of the whole or any part of the tax imposed under
this article, shall be liable to a fine or penalty not exceeding $600
for each and every offense and the costs of prosecution thereof, and
in default of payment of any such fine and costs, to imprisonment
in the county jail for not more than 30 days; provided that such fine
or penalty shall be in addition to any other penalty imposed by any
other section of this article.
This article shall be effective for the fiscal year 1973 and
thereafter without reenactment, except upon a change in the rates.
