[Adopted 11-12-1948 by Ord. No. 256]
[Amended 2-8-1983 by Ord. No. 7-1983; 12-11-1984 by Ord. No.
14-1984]
There is hereby levied and imposed upon every
person, firm, corporation or association owning, operating, conducting,
managing, leasing or possessing billboards or advertising signs erected
on land or attached to or painted on a building other than the place
of business of the advertiser, the sum of $100 per year for each billboard
or advertising sign.
Every person, firm, corporation or association,
owning, possessing, managing, leasing or maintaining such sign or
billboard shall, on or before March 1, 1949, and annually thereafter
on or before March 1 of each succeeding year, register with the Borough
Secretary every such sign or billboard and shall pay the tax aforesaid
to him on or before the same date of every succeeding year.
Such registration shall be in writing upon forms
to be supplied by the Borough and shall contain the names of the owner
or user of every such sign or billboard, the location, size, character
of construction, purpose and amount of tax payable.
The Borough Secretary is hereby authorized and
directed to keep such registrations which shall be numbered and which
shall be made and signed in duplicate by the user or owner of every
such sign or billboard. Upon payment of the tax imposed the Borough
Secretary shall sign a receipt upon the original registration form
which shall be retained by the taxpayer. The duplicate shall be retained
by the Borough Secretary.
If the tax hereby imposed shall not be paid
on or before the date fixed for the payment thereof, there shall be
added a penalty of 10% thereof, and the said delinquent tax shall
bear interest at the rate of 1/2 of 1% for each month or fraction
thereof after the date herein required for payment of the same.
This article 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.
The Borough Secretary is hereby charged with
the administration and enforcement of this article.
All taxes, interest and penalties collected
or recovered under the provisions of this article shall be paid through
the Secretary into the Treasury of the Borough of Moosic for the use
and benefit of said Borough.
Any person, firm, corporation or association
or any officers of any firm, corporation or association violating
any of the provisions of this article or failing to pay the tax in
the aforesaid manner and failing to register such signs or billboards
as herein required shall be subject to a penalty not exceeding $600,
plus costs of prosecution, and, in default of payment of such fine
and costs, to imprisonment not exceeding 30 days.
