[Adopted 12-6-1965 by Ord. No. 577 (Ch.
XXIV, Part 1 of the 1970 Code)]
A.
A license tax is hereby imposed for general Borough
purposes on the following:
B.
All licenses except temporary licenses shall issue
for the calendar year and be payable annually in advance except those
issued for less than one year which shall be payable on a prorated
basis of the annual rate, but not less than $5.
[Amended 12-18-1991 by Ord. No. 939]
A.
Any person desiring to conduct or to continue to conduct
any amusements within the Borough shall file with the Borough Secretary
an application for a permanent amusement permit, as the case may be,
and shall pay the fee in the amount set by Borough Council by resolution
from time to time for such permit required by this section. In the
case of any amusement that is to continue for longer than 10 days,
a permanent amusement permit shall be issued at a fee set by Council
by resolution. The Borough Secretary shall procure, at the expense
of the Borough, a sufficient number of permit forms on each of which
the following information shall be printed or inserted in ink or typewriter:
(1)
The name of the Borough.
(2)
Whether a temporary or permanent permit.
(3)
The name and address of the person receiving the permit.
(4)
The location of the amusement covered by the permit.
(5)
The type of amusement.
(6)
The period for which the permit is issued (permanent
permits shall be valid until December 31 of the year in which issued;
temporary permits shall be valid until the last day the amusement
is conducted).
(7)
The number of the permit.
(8)
The date on which the certificate is issued.
(9)
The signature of the Borough Secretary.
B.
Every permit shall be issued in duplicate. The original
shall be given to the person applying for the permit and the duplicate
shall be kept on file by the Borough Secretary.
C.
In case of the loss, defacement or destruction of
any permit, the person to whom the permit was issued shall apply to
the Borough Secretary, who may then issue a new permit without charge.
As used in this article, the following terms
shall have the meanings indicated:
Natural person, firm, association, copartnership or corporation
(except such corporations as are exempt from taxation under the Act
of Assembly hereinabove referred to).
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 Borough Secretary
or any other official or agent of the Borough as a result of any returns,
investigations, or verification 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 disclosures 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 shall be recovered by the Borough as other debts of
like amount are recovered.
Any person convicted of 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
reports 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 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, in addition to any other penalty, not exceeding $50 and
costs of prosecution, and, in default of payment thereof, to undergo
imprisonment for not more than 30 days. Provided, such fine and costs
of prosecution shall be in addition to any other penalty imposed by
any other section of this article.
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 for.
