[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:
(1) 
Pinball machines: $25 per year per machine.
(2) 
Record-playing machines: $25 per year per machine.
(3) 
Mechanical amusement devices: $25 per year.
(4) 
Pool and billiard tables: $15 per year per table.
(5) 
Bowling alleys: $10 per year per alley.
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:
PERSON
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.