[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.
DEVICE
MECHANICAL AMUSEMENT DEVICE
PERSON
Unless otherwise herein expressly stated, the following
terms shall have, for the purpose of this article, the meanings hereby
respectively indicated:
Any mechanical amusement device, for the use of which for
profit a tax is levied under this article.
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.
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]
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 rate: on each mechanical amusement device, $75 for
the calendar year or any portion thereof.
[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.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due and unpaid shall be added thereto.
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.
All expenses incurred in the administration
of this article shall be paid by the City.
[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.
