Source: https://ecode360.com/10372337
Timestamp: 2019-10-23 23:32:07
Document Index: 354932721

Matched Legal Cases: ['§ 506', '§ 506', '§ 506', '§ 506', '§ 506', '§ 506', '§ 506', '§ 506', '§ 506']

Borough of Bridgeport, PA Vending Machine Tax
Ch 506 Art II Vending Machine Tax
§ 506-9 Title.
§ 506-10 Definitions and word usage.
§ 506-11 Imposition of tax.
§ 506-12 Payment required; tax seal; substitution of machines.
§ 506-13 Certification of payment; issuance of seal.
§ 506-14 Interest and penalties on overdue taxes.
§ 506-15 Applicability.
§ 506-16 Effective date and duration of tax.
§ 506-17 Violations and penalties.
Article II Vending Machine Tax
[Adopted 4-7-1970 by Ord. No. T-95, approved 4-7-1970 (Ch. 140, Art. III, of the 1975 Code)]
This article shall be known as the "Vending Machine Tax Ordinance of the Borough of Bridgeport."
Any natural person, association, copartnership, firm or corporation.
Any machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, operates or may be operated for the emission of an article of merchandise, including, but not limited to, the following type machines: cigarette vending machines, ice vending machines, candy vending machines, ice cream vending machines, food vending machines, coin-operated washers and coin-operated dryers and other similar type machines. It shall not include any vending machine which operates upon the insertion of only one penny.
[Amended 2-14-1984 by Ord. No. 475, approved 2-14-1984]
There is hereby imposed for the calendar year 1984 and for each calendar year thereafter a tax for general Borough purposes, under the authority of the Act of December 31, 1965, P.L. 1257, and its amendments, known as the "Local Tax Enabling Act,"[1] upon the privilege of using for profit within the Borough of Bridgeport any vending machine as herein defined. Such tax shall be payable by the person owning and/or operating any establishment in which such vending machine is installed for use and shall be payable at the rate of $25 per vending machine for the calendar year or any unexpired portion thereof.
No person shall begin or continue to use for profit any vending machine in the Borough without first having paid the annual tax thereon and without having affixed to said machine a current seal. 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 vending machine being destroyed, stolen, sold or otherwise disposed of or transferred after payment of such tax; however, in the case of the substitution of one vending machine by another vending machine, the use of which is taxable under this article, no additional taxes shall be required, provided that the total number of vending machines in use upon the premises remains no greater than that upon which the tax has been paid.
The Borough Secretary shall procure, at the expense of the Borough, a sufficient number of certificates, upon each of which the following information shall be printed or inserted in ink or by typewriter:
The name of the Borough.
The number of the certificate.
The name and address of the person paying the tax.
The year for which the tax shall have been paid.
The date on which such tax shall have been paid.
The location of the premises where the vending machine is to be operated.
Whenever any tax shall have been paid under this article, the Borough Secretary 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 the tax, and the duplicate shall be kept on file by the Borough Secretary. The Borough Secretary shall also procure and give to each person paying such tax a seal, to be affixed to each vending machine for which tax shall have been paid. Such seal shall indicate the year for which such tax shall have been paid and the certificate number. In case of loss, defacement or destruction of any certificate or seal, the person to whom such certificate or seal was issued shall apply to the Borough Secretary, who may issue a new certificate or seal in replacement thereof, upon payment of a fee as set from time to time by resolution of the Borough Council, and who shall amend the duplicate of the certificate first issued in case a new certificate has been issued. Certificates or seals shall not be transferable from one person to another. Before the removal of any vending machine from any establishment, the person operating such establishment shall remove the seal under this article from such vending machine. Such seal may be affixed to any other vending machine used by the same person in the same establishment during the current year for which the tax shall have been paid.
If the tax levied by this article shall not be paid when due, a penalty of 5% per month shall be added thereto, until such tax and all penalties shall be paid. All taxes, interest and penalties collected or recovered by the Borough Secretary or any other person or officer for or on behalf of the Borough shall be paid into the Borough treasury as general revenue to be used for general revenue purposes.
This article shall not apply to any person or property on whom or which it is beyond the legal power of the Borough to impose the tax herein provided for.
This article shall go into effect on the 15th day of May 1970, and the tax levied hereunder shall be and is imposed for the calendar year 1970 and each calendar year thereafter without formal reenactment.
Any person who shall be convicted before the Magisterial District Judge of 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 using for profit any vending machine to which a current seal is not affixed; or of doing or attempting to do anything whatever to avoid payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not to exceed $1,000 for each and every offense and the cost of prosecution thereof or to imprisonment in the county jail for not more than 30 days, or both.