Article 353
JUKE BOX AND MECHANICAL AMUSEMENT DEVICE TAX
Sections:
353.04 Payment dates – No deduction or refund.
353.05 Certificate and seal issuance.
353.06 Information confidential – Disclosure a violation.
353.07 Penalty for delinquent payment.
353.09 Repeal of conflicting legislation.
353.01 Authority for tax.
This juke box and mechanical amusement device tax is levied under the authority granted to the city by Act 511 approved December 31, 1965, P.L. 1257, known as the Local Tax Enabling Act, as amended. (Ord. 2672 § 1, 1967)
353.02 Definitions.
Unless otherwise expressly stated, the following terms shall have for the purpose of this article the meaning herein indicated:
(A) “Device” means any juke box and/or any mechanical amusement device taxable under this article.
(B) “Juke box” means any music vending machine contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, or by the payment of any price, operates or may be operated, for the emission of songs, music or similar amusement.
(C) “Mechanical amusement device” means any device, other than a juke box, which, upon insertion of a coin, slug, token, plate or disc, 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. The term does not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
(D) “Person” includes natural person, firm, association, copartnership or corporation, except such corporations as are exempt from taxation under any act of assembly. (Ord. 2460 § 1, 1958)
353.03 Tax levied and rate.
(A) The following taxes are imposed for general city purposes:
(1) On each mechanical amusement device installed for use or available for rental within the city, $50.00 per calendar year or portion thereof;
(2) On each juke box installed for use or available for rental within the city, $25.00 per calendar year or portion thereof.
(B) The foregoing rates shall apply to all new installations, rentals and renewals after the final passage hereof and to all new and renewal installations and certificates for the year 1989 and subsequent years.
(C) No tax shall be imposed more than once each year on an individual juke box or mechanical amusement device. (Ord. 3326 § A, 1992; Ord. 3176 § 5, 1988)
353.04 Payment dates – No deduction or refund.
The taxes imposed under this article shall be payable to the city clerk by the person operating or managing any device subject to such tax, unless such tax shall first be paid by the person owning or leasing such device. In the case of any juke box and mechanical amusement device tax device installed for use or available for rental on or before January 31st, such tax shall be payable on or before January 31st, and annually thereafter so long as the device remains installed or available for rental. In the case of any such device installed for use after January 31st, such tax shall be payable at the time of installation or first rental and thereafter on or before January 31st of each year as long as the device remains installed or available for rental. No deduction or refund of any tax under this article shall be granted in the case of any tax payable for less than a full calendar year, nor in the case of any device destroyed, stolen, sold or otherwise disposed of or transferred after payment of the tax. (Ord. 2460 § 3, 1958)
353.05 Certificate and seal issuance.
(A) The city clerk shall procure, at the expense of the city, a sufficient number of certificates, on each of which the following information shall be recorded:
(1) The name of the city.
(2) The number of the 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 the tax shall have been paid.
(6) The type of device for which the tax shall have been paid, giving the trade name, manufacturer’s name and/or identification number when available.
(7) The date when the device was installed or made available for rental or the fact that the device was installed or made available for rental on or before January 31st.
(8) The amount of tax paid.
Whenever any tax shall have been paid under this article, the city clerk shall prepare in duplicate a certificate. The original of such certificate, to which the city seal shall be affixed, shall be given to the person paying the tax, and the duplicate shall be kept on file by the city clerk. The city clerk shall also procure and give to each person paying such tax a gummed seal to be affixed to each device upon which a tax is paid. Such seal shall indicate the year for which the tax is paid, the type of device and the certificate number. 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 city clerk, who may issue a new certificate or seal upon payment of a fee of $1.00 and who shall amend the duplicate of the certificate first issued in case that a new certificate has been issued. In case of removal of any device taxed under this article to another location within the city or in case of a change in the identity of the person operating or managing any such device, such fact shall be reported within five days to the city clerk who shall immediately amend the certificate and the duplicate certificate.
However, no such report or amendment or certificate shall be required in case of temporary removal of a device for any period of 10 days or less, where the tax on the device has been previously paid for that year.
(B) Alternate Certification of Place of Installation. In the discretion of the city clerk, and with the written consent of the persons responsible for the payment of tax hereunder, the city clerk may issue certificates of license to premises upon which mechanical amusement devices or juke boxes are operated in lieu of the certificate and seal required by subsection (A) of this section. Such premises certificate and license shall specify the number of mechanical amusement devices and the number of juke boxes permitted to be operated upon each licensed premises and for which the appropriate tax has been paid. Any premises so licensed may maintain mechanical amusement devices or juke boxes up to the maximum number or which the tax has been paid in each year regardless of the identity of any particular machine. In any such licensed premises, machines in place at the time of the issuance of the original certificate or license for any year may be replaced by other machines in the discretion of the owner or operator thereof at no additional cost or licensing. The alternative premises certificate and license shall only be issued to owners or operator within the City of Meadville. Any owner or operator who, after electing the alternative certificate and license hereby provided, is found to be in violation of the provisions of this article by the operation of any mechanical amusement device or juke box upon any premises in excess of the number licensed for such premises shall thereafter for a period of two calendar years be denied the opportunity to elect the alternative premises certification and license provided by this subsection and shall only be entitled to continued operation or ownership of such mechanical amusement devices or juke boxes within the City of Meadville upon the payment of all taxes due for machines actually in operation and pursuant to the provisions of subsection (A) of this section. The licensing of any premises for the operation of any stated number of machines shall be for the greatest number of machines operated upon said premises in any year, and there shall be no proration or adjustment of such license in the event of any addition to or reduction from the number of machines upon such premises in any calendar year. (Ord. 3064 § 1, 1983; Ord. 2460 § 4, 1958)
353.06 Information confidential – Disclosure a violation.
Any information gained by the city clerk or any other official agent of the city 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 such information contrary to the provisions of this section shall constitute a violation of this article. (Ord. 2460 § 5, 1958)
353.07 Penalty for delinquent payment.
If any tax imposed in pursuance of this article shall not be paid when due, a penalty of 10 percent of the amount of tax due and unpaid shall be added thereto. (Ord. 2460 § 6, 1958)
353.08 Recovery of taxes.
All taxes levied by this article, together with all penalties, shall be recoverable by the city as other debts of like amount are recovered. (Ord. 2460 § 7, 1958)
353.09 Repeal of conflicting legislation.
Any ordinance or part of any ordinance conflicting with this article is hereby repealed insofar as the same affects this article. (Ord. 2460 § 9, 1958)
353.10 Validity.
If any sentence, clause or section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses or sections or parts 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 sentence, clause, section or part thereof not been included therein. (Ord. 2460 § 10, 1958)
353.99 Penalty.
Whoever violates or fails to carry out any of the provisions or requirements of this article, or neglects, fails or refuses to furnish correct and complete reports or returns or to pay over any tax levied by this article at the time required, or knowingly makes any incomplete, false or fraudulent returns, or attempts to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this article shall be fined not more than $100.00 for each and every offense, and the costs of prosecution thereof, and, in default thereof, shall be imprisoned for not more than 30 days. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article. (Ord. 2460 § 8, 1958)