[Adopted 5-21-1966 by Ord. No. 72-66 as Art. 333 of the 1966 Code]
[Added 12-12-1994 by Ord. No. 526]
Pursuant to the authority granted by the Local Tax Enabling Act (53 P.S. § 6901 et seq.),[1] the City Council of the City of Pottsville hereby imposes a mechanical amusement device tax for general revenue purposes, to be levied and assessed as hereinafter provided.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 10-10-1994 by Ord. No. 524]
A. 
Unless otherwise herein expressly stated, the following terms shall have, for the purpose of this article, the meanings hereby respectively indicated:
DEVICE
Any mechanical amusement device, for the use of which for profit a tax is levied under this article.
MECHANICAL AMUSEMENT DEVICE
Any device, which, upon the insertion of a coin, slug or token, 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. Such term does not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
PERSON
Any natural person, association, copartnership, firm or corporation.
B. 
In this article, the singular includes the plural and the masculine includes the feminine and the neuter.
[Amended 12-30-1982 by Ord. No. 312; 1-9-2023 by Ord. No. 906; 1-13-2025 by Ord. No. 928; 2-9-2026 by Ord. No. 946]
There is hereby imposed, for the calendar year 1983 and thereafter, a tax for general City purposes, under the Local Tax Enabling Act and its amendments,[1] upon the privilege of using for profit, within the City, any mechanical amusement device, as herein defined. Such tax shall be payable by the person owning and/or operating the establishment in which such device is installed for use.
Such tax shall be payable at the following rates:
A. 
Except as provided in Subsection B below, on each mechanical amusement device, $150 for the calendar year or any portion thereof.
B. 
On each electronic or mechanical device commonly known as a "skill game," including any device marketed or represented as involving player skill and operated for profit, $1,000 for the calendar year or any portion thereof. The term "skill game" shall mean any device having a video skill game system similar to and including but not limited to Pace-O-Matic devices, from which a person receives revenue of any kind.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Amended 12-12-1994 by Ord. No. 526]
The tax imposed under this article shall be payable to the City Treasurer on or before February 15 of each year. No deduction or refund of any tax payable under this article shall be granted in the case of any tax payable for less than a full calendar year or in case of any device destroyed, stolen, sold or otherwise disposed of or transferred after the payment of such tax. However, in the case of the substitution of any device by another device in the same class, the use of which is taxable under this article, 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 City Treasurer shall procure, at the expense of the City, 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 City.
(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 such tax shall have been paid.
(6) 
The type of device for which the tax shall have been paid.
(7) 
The amount of tax paid.
B. 
Whenever any tax shall have been paid under this article, the City Treasurer shall prepare in duplicate a certificate, as herein prescribed. The original of such certificate, to which the City Seal shall be affixed, shall be given to the person paying such tax, and the duplicate shall be kept on file by the City Treasurer. The City Treasurer 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 City Treasurer, who may issue a new certificate or seal in replacement thereof upon payment of a fee of $0.50 and who shall amend the duplicate of the certificate first issued in case that a new certificate has been issued.
D. 
In case of the removal of any establishment in which any device for the use of which a tax shall have been paid under this article to another location in the City or in case of a change in the identity of the person operating or owning any such establishment, the person operating such establishment shall report such fact within five days of such change in location or personnel, and the City Treasurer 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 article from such device. Such seal may be affixed to any other device of the same class used in such establishment during the current year.
Any information gained by the City Treasurer or any other official or agent of the City as a result of any returns, investigations or verifications required or authorized by this article 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 constitute a violation of this article.
All taxes imposed by this article, together with all penalties, interest and costs, shall be recoverable by the City Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected or recovered by the City Treasurer or any other City officer or person for or in behalf of the City shall be paid into the City Treasury as general revenue to be used for general revenue purposes.
[Amended 6-9-1992 by Ord. No. 470]
This Article shall not apply to any duly organized volunteer fire department of the City of Pottsville, nor shall it apply to any person or property beyond the lawful authority of City Council to impose the tax or duties herein described.
Any person who shall be convicted before any Alderman or any Justice of the Peace of the City for violating or failing to carry out any of the provisions or requirements of this article or of neglecting, failing or refusing to furnish complete and correct returns or to pay over any tax levied by this article at the time required or of knowingly making any incomplete, false or fraudulent return or of doing or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be fined not more than $600 for each and every offense and the costs of prosecution thereof and, in default of payment of such fine and costs, be imprisoned in the county jail for not more than 90 days. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
This Article shall continue in effect from year to year until repealed, without annual reenactment.
[1]
Editor's Note: Added at time of adoption of Code; see Ch. 1, General Provisions, Art. I.