[Adopted 8-9-1984 by Ord. No. 1455, approved 8-9-1984]
This article shall be known and may be cited as the "Mechanical Devices Tax Ordinance of 1984," and it is enacted under the authority of the Local Tax Enabling Act of December 31, 1965, P.L. 1257, Act No. 511, and its amendments and supplements.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A. 
Definitions. Unless otherwise expressly stated, the following words and phrases used in this article shall have the meanings herein indicated:
AMUSEMENT DEVICE
Any machine or device operated by the insertion or payment of a coin, token, plate, disk or similar means for the purpose of entertainment, amusement or game, whether or not a score is registered and whether or not a prize is offered.
BOROUGH MANAGER
The Borough Manager of the Borough of Carlisle, or his or her designee.
ELECTRICAL AMUSEMENT DEVICE
Any amusement device which utilizes electricity or electricity and mechanical mechanisms as the basis of its operating system. Such devices shall include but not be limited to jukeboxes, pinball machines, slot machines, bowling games, etc.
ELECTRONIC AMUSEMENT DEVICE
Any amusement device which utilizes electricity and electronic components, including a video display, as the basis of its operating system. Such devices shall include but not be limited to video games, computers, etc.
MECHANICAL AMUSEMENT DEVICE
Any amusement device which utilizes only mechanical mechanisms and is free of all electrical hookups when in full operation. Such devices shall include but not be limited to conventional pool tables.
PERSON
Every natural person, firm, partnership, association, or other form of unincorporated enterprise owned by two or more persons or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" when applied to firms, partnerships or associations shall mean the partners or members thereof, and when applied to corporations, the officers thereof.
B. 
Word usage. The use of the singular herein shall include the plural, and the use of the masculine shall include the feminine and neuter.
A. 
Effective September 10, 1984, and thereafter, a tax is hereby levied, assessed and imposed, for general revenue purposes, upon the privilege of using or operating within the Borough of Carlisle each class of amusement device as herein provided:
(1) 
For each mechanical amusement device, $15 for the calendar year or any portion thereof.
(2) 
For each electrical amusement device, $11 for the period beginning January 1 and ending March 31 of each year or part thereof; $11 for the period beginning April 1 and ending June 30 of each year or any part thereof; $11 for the period beginning July 1 to September 30 of each year or any part thereof; $11 for the period beginning October 1 and ending December 31 of each year or any part thereof.
(3) 
For each electronic amusement device, $18.50 for the period beginning January 1 and ending March 31 of each year or any part thereof; $18.50 for the period beginning April 1 and ending June 30 of each year or any part thereof; $18.50 for the period beginning July 1 and ending September 30 of each year or any part thereof; $18.50 for the period beginning October 1 and ending December 31 of each year or any part thereof.
B. 
The tax levied herein shall be due and payable by the operator of the establishment in which the amusement device(s) is located on or before the 15th day after the commencement of the period in which the tax is due or on or before such amusement device(s) shall have been installed or located, whichever date shall be later.
C. 
No reduction or refund shall be made or granted for periods less than those set forth in the preceding subsections of this section or in the case of any amusement device that shall be destroyed, damaged, sold, stolen or otherwise incapacitated, disposed of or transferred after payment is due.
A. 
At the time of payment of the tax levied herein, the Borough Manager shall issue a permit to the operator of the establishment in which the amusement device(s) is located.
B. 
A separate permit describing the type and class of amusement device and the period for which the tax has been paid shall be issued for each amusement device for which the tax has been paid.
C. 
The operator of every establishment in which amusement devices are present shall display every permit issued to him or her under this article in a prominent place in the establishment. It shall be unlawful for the operator to permit any amusement device to be operated or used in his or her establishment unless a current permit is displayed as herein provided.
If any amusement device for which a tax is paid is replaced during any tax period with an amusement device of the same class, no additional tax shall be required for the replacement amusement device for the balance of the tax period, provided that the Borough is notified in writing at the time the replacement is made by the operator of the establishment.
In case of the loss, defacement or destruction of any permit issued under this article, the operator to whom such permit was issued shall apply to the Borough Manager for a duplicate permit, which shall be issued by the Borough Manager to such operator upon payment of a fee as set forth in Chapter 120, Fees, of this Code.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
The Borough Manager is hereby authorized and directed to make such regulations and to take such other measures as shall be deemed necessary or convenient to carry this article into effect.
If any tax levied pursuant to this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
All taxes imposed by this article, together with all penalties, interest and costs, shall be recoverable by the Borough Solicitor as debts of like amount are by law recoverable.
Any person who shall fail, neglect or refuse to comply with any of the provisions of this article or of any regulation or requirement made pursuant thereto shall be guilty of a violation of this article, and for each and every violation, upon conviction thereof, such person shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. Each day on which any such violation shall be committed shall constitute a separate violation.