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Borough of Moosic, PA
Lackawanna County
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[Adopted 9-13-1994 by Ord. No. 9-1994[1]]
[1]
Editor's Note: This ordinance was reenacted 11-5-2008 by Ord. No. 5-2009, which stated that it would be effective from 1-1-2009 to 12-31-2009 and annually for each calendar year thereafter. Ordinances adopting subsequent reenactments are on file in the Borough offices.
A. 
As used in this article, the following terms shall have the meanings indicated:
COIN-OPERATED CAR WASH
Any mechanical device, machine or apparatus whatsoever which operates or may be operated for the washing of automobiles or other vehicles through the insertion of a coin, slug, token, disc, plate, key, or other similar device, object, or implement.
PERSON
Includes any individual, group of individuals, association, firm, partnership, corporation or legal entity.
PINBALL MACHINE
Any mechanical device, machine or apparatus whatsoever for the playing of games and amusement, whether or not registering a score, and whether or not a prize is offered, being commonly known as a "pinball machine," upon which games are played through the insertion of a coin, slug, token, disc, plate, key or other similar device, object, or implement.
POOL TABLE
Any device, table or apparatus whatsoever for the playing of games and amusement, including but not limited to playing games commonly known as "pool" or "billiards," whether or not registering a score, and whether or not a prize is offered, being commonly known as a "pool table," upon which games are played through payment in some form for the use of the table or through the insertion of a coin, slug, token, disc, plate, key or other similar device, object, or implement.
VIDEO GAME
Any mechanical device, machine, or apparatus whatsoever for the playing of games and amusement, whether or not registering a score, and whether or not a prize is offered, being commonly known as a "video game," upon which games are played through the insertion of a coin, slug, token, disc, plate, key, or other similar device, object, or implement.
B. 
In this article, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
There is hereby imposed for the calendar year 1994, and for each calendar year thereafter, a tax for general Borough purposes upon the privilege of using for profit within the Borough of Moosic any video game, any pinball machine, any pool table, and any coin-operated car wash as herein defined. Such tax shall be payable by the person owning and/or operating any establishment in which such machine or device is installed or located for use. Such tax shall be payable at the following rate, payable for the calendar year or any portion thereof:
(1) 
On each video game: $50 per year.
(2) 
On each pinball machine: $25 per year.
(3) 
On each pool table: $50 per year.
(4) 
On each coin-operated car wash: $25 per year.
B. 
The tax herein imposed shall not be applicable to any machine or device operated for the sole benefit of and on the premises of a charitable or nonprofit organization, nor shall this article apply to any person or property to whom or which it is beyond the legal power of the Borough to impose the tax herein provided.
No person shall begin or continue to use for profit within the Borough of Moosic any video game, any pinball machine, any pool table, or any coin-operated car wash without first having paid the annual tax thereon and without having affixed to said machine or device a current stamp or seal. The tax herein imposed shall be payable at the office of the Borough Secretary on or before the 15th day of February of each calendar year. The tax on devices installed after the 15th day of February shall be paid prior to the use of the said machine or device. No deduction or refund of any tax payable under this article shall be granted for any reason having to do with the time or length of installation of a machine or device, or in the case of any machine or device being destroyed, stolen, sold or otherwise disposed of or transferred after payment of such tax. However, in the event any machine or device for which a tax is paid is replaced during the calendar year with a service of the same type, i.e., video game, pinball machine, pool table, or coin-operated car wash, then no additional tax shall be required for the replacement device, and it shall be proper to transfer the stamp or seal from the discarded device to the one replacing it.
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 on which the tax shall have been paid.
(6) 
The amount of the tax paid.
(7) 
The location of the premises where the machine is to be operated.
B. 
Whenever any tax shall have been paid under this article, the Borough Secretary shall prepare in duplicate a certificate 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 stamp or seal to be affixed to each machine for which such tax shall have been paid. Such stamp or seal shall indicate the year for which such tax shall have been paid and the certificate, stamp, or seal, the person to whom such certificate, stamp, or seal was issued shall apply to the Borough Secretary who may issue a new certificate, stamp, or seal in replacement thereof upon payment of a fee of $0.50, and who shall amend the duplicate for the certificate has been issued. Certificates, stamps, or seals shall not be transferable from one person to another. Before the removal of any machine or device from any establishment, the person operating such establishment shall remove the stamp or seal issued under this article from such machine or device.
If any tax levied pursuant to this article shall not be paid when due, a penalty of 10% per month shall be added thereto until such tax and all penalties shall be paid.
All taxes imposed by this article, together with all penalties, interest and costs, shall be recoverable by the Borough of Moosic as debts of like amount are by law recoverable. All taxes, interest and penalties collected or recovered by the Borough Secretary or any other person or officer on behalf of the Borough of Moosic shall be paid into the Borough Treasury as general revenue to be used for general revenue purposes.
Any person who shall be convicted before a District Justice for violating or failing to carry out any of the provisions or requirements of this article, or for failing or refusing to furnish complete and correct returns, or for failing or refusing to pay over any tax levied by this article at the time required, or of doing or attempting to do anything whatever to avoid the payment of the whole or part of the tax imposed under this article, or of using for profit any video game, pinball machine, pool table, or coin-operated car wash to which a current stamp or seal is not affixed, shall be liable to a fine or penalty of not more than $600 for each and every offense, plus costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days; provided that payment of any fine or costs imposed shall not be deemed payment of tax, and provided further that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.