[HISTORY: Adopted by the Borough Council
of the Borough of Heidelberg 7-15-1980 as Ch. 35 of the 1980 Code. Amendments noted where applicable.]
A.
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
Definitions. Unless otherwise herein expressly stated,
the following terms shall have, for the purpose of this chapter, the
meanings hereby respectively indicated:
Any jukebox or mechanical amusement device for the use of
which for profit a tax is levied under this chapter.
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 entertainment or 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, provided that such term shall
not include any gambling device or any mechanism that has been judicially
determined to be a gambling device.
Any natural person, association, copartnership, firm or corporation.
B.
Usage. In this chapter, the singular shall include
the plural, and the masculine shall include the feminine and the neuter.
[Amended 4-20-1982 by Ord. No. 364, approved 5-12-1982; 3-21-1989 by Ord. No.
388, approved 3-21-1989]
A.
There is hereby imposed a license fee for general
Borough purposes, under the authority provided to the Borough by the
laws of the Commonwealth of Pennsylvania and its amendments, upon
the privilege of using for profit within the Borough of Heidelberg
any jukebox or mechanical amusement devices, as herein defined.
B.
Such license fee shall be payable by the person owning
and/or operating the establishment in which the device is installed
for use and/or the person, firm or corporation owning the device installed
in the establishment in which it is used.
[Amended 7-20-2010 by Ord. No. 592]
(1)
Both the owner of the device and the person owning and/or operating
the establishment in which the device is installed are individually
responsible for the payment of the license fee and the compliance
with the licensing provisions of the chapter. The license fee will
be set by resolution of Borough Council. Each license shall be effective
for a twelve-month period commencing on the first day of June of each
year or any portion thereof.
C.
Each device being operated within the Borough of Heidelberg shall
have clearly visible, on the device, the name, address and telephone
number of the owner of the device and this information shall also
be set forth in the application for each device.
[Added 7-20-2010 by Ord.
No. 592]
[Amended 3-21-1989 by Ord. No. 388, approved 3-21-1989]
The license fee imposed under this chapter shall
be payable to the Borough Secretary on or before the 15th day of June
of each year. No deduction or refund of any tax payable under this
chapter shall be granted in the case of any tax payable for less than
a full calendar year or in the case of any device destroyed, stolen,
sold or otherwise disposed of or transferred after the payment of
such tax; provided, however, that in the case of substitution of any
device by another device in the same class, the use of which is taxable
under this chapter, no additional tax shall be paid, provided that
the total number of devices of the same class in use upon the premises
remains no greater than that upon which such tax was paid.
A.
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:
(1)
The name of the Borough.
(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 for which such tax shall have been paid.
(6)
The type of device for which the tax shall have been
paid.
(7)
The amount of the tax paid.
B.
Whenever any tax shall have been paid under this chapter,
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 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 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 that a new certificate has been issued.
[Amended 11-21-2000 by Ord. No. 539]
D.
In the case of the removal of any establishment in
which any device for the use of which a tax shall have been paid under
this chapter to another location in the Borough or in the case of
a change in the identity of the person operating or owning such establishment,
the person operating such establishment shall report such fact within
five days of such change in location or personnel, and the Secretary
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 chapter from such device. Such seal may be affixed to any
other device of the same class used in such establishment during the
current year.
If any tax levied in pursuance of this chapter
shall not be paid when due, a penalty of 10% of the amount of the
tax due and unpaid shall be added thereto.
Any information gained by the Borough Secretary
or any other official agent of the Borough as a result of any returns,
investigations or verifications required or authorized by this chapter
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 be constituted a violation of this chapter.
All taxes imposed by this chapter, together
with all penalties, interest and costs, shall be recoverable by the
Borough Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Borough Secretary or any other Borough officer
or person for or in behalf of the Borough shall be paid into the Borough
treasury as general revenue to be used for general revenue purposes.
All expenses incurred in the administration
of this chapter shall be paid by the Borough.
This chapter shall not apply to any person or
property as to whom or which it is beyond the legal power of the Borough
Council to impose the tax or duties herein provided for.
[Amended 11-21-2000 by Ord. No. 539]
Any person who violates any provision of this
chapter shall, upon conviction thereof, be punishable by a fine of
not more than $1,000 and costs of prosecution or, upon default in
payment of the fine and costs, by imprisonment in the county jail
for a period not to exceed 30 days.
