[HISTORY: Adopted by the City Council of the City of Harrisburg
by Ord. No. 125-1967. Amendments noted where applicable.]
CROSS-REFERENCES
Power to tax: see Local Tax Enabling Act, Act of Dec. 31, 1965,
P.L. 1257, as amended (53 P.S. § 6924.101 et seq.).
[Ord. No. 53-1982[1]]
As used in this chapter, unless otherwise expressly stated or
clearly indicated by the context, the following terms shall have the
meanings indicated:
The Tax Enforcement Administrator or any other person or
entity designated by the Mayor or City Council to collect the tax
imposed by this chapter.
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, or by the payment of any price, operates or may
be operated for the rendition of songs, music or instrumental or vocal
entertainment.
[Ord. No. 52-1982]
For the license year beginning January 1, 1983, and each license
year thereafter, an annual license tax is hereby imposed for general
revenue purposes upon every person in possession of any premises or
portion thereof within the City in which any jukebox is installed
for use at the rate of $10 for each jukebox, provided that no additional
tax shall be imposed in the event that a jukebox is installed for
use in lieu and instead of a jukebox which is actually removed from
any such premises.
[Ord. No. 52-1982]
The annual license tax imposed by this chapter shall be due
and payable on January 1 of each year, and, if not paid on or before
February 15 following, a penalty of 10% shall be added thereto. However,
should any jukebox be installed for use after January 1, the tax based
upon any such jukebox shall be payable at the time of installation
thereof. No deduction or refund of any tax imposed by this chapter
shall be granted for any jukebox destroyed, stolen, sold or removed
from any such premises.
Whenever any tax shall have been paid pursuant to the provisions
of this chapter, the Tax Enforcement Administrator shall issue a license
to the person paying the tax, which license shall not be assignable
and which shall be conspicuously posted in the premises of every such
person at all times.
A.
It shall be the duty of the Tax Enforcement Administrator to collect
and receive the taxes, fines and penalties imposed by this chapter
and to keep a record showing the amount received from every person
paying the tax and the date of such receipt.
B.
If the Administrator is not satisfied with the payment of tax made
by any taxpayer or supposed taxpayer under the provisions of this
chapter, the Administrator is hereby authorized and empowered to make
a determination of the tax due by such taxpayer based upon any information
within the possession of the City or that shall come within the Administrator's
possession; and, for this purpose, the Administrator is authorized
to examine the premises of any such taxpayer to verify the accuracy
of any payment or to ascertain whether or not the tax imposed by this
chapter has been paid. The Tax Enforcement Administrator is hereby
authorized and directed to make and keep such records, prepare such
forms, make such regulations, and take such other measures as may
be necessary or convenient to carry this chapter into effect.
C.
If any taxpayer or supposed taxpayer shall neglect or refuse to make
any payment of the tax required by this chapter, the Collector shall
estimate the tax due by such person and determine the amount due by
him for taxes and penalties thereon.
All taxes due and unpaid under this chapter shall be recoverable
by the City as any other debts due the City are now by law recoverable.
All taxes and penalties collected or received under the provisions
of this chapter shall be paid into the treasury of the City for the
use and benefit of the City.
See Chapter 5-717, Enforcement and Penalties.
