[Adopted 12-29-1982 by Ord. No. 574, approved 12-29-1982]
This article and the tax it imposes is enacted
under the authority of the Local Tax Enabling Act, Act 511 of December
31, 1965, P.L. 1257, 53 P.S. § 6901, and amendments thereto.[1] This article shall go into effect 30 days after enactment
as provided by said Act.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
As used in this article, the following terms
shall have the meanings indicated:
The period from January 1 to December 31, inclusive.
Any device which, upon insertion of a coin, slug or token,
may be operated for use as a game, entertainment or amusement, whether
or not registering a score, including but not limited to all video
games, pinball machines, jukeboxes and pool tables.
Every natural person, association, partnership, firm or corporation.
[Amended 1-22-1996 by Ord. No. 654, approved 1-22-1996]
This article shall not apply to any coin-operated
amusement device used at the time of the adoption of this article
for home entertainment within any residence located in the Borough.
A.
Except as otherwise provided in § 157-45 hereof, there is hereby assessed, levied and imposed for general revenue purposes, for the calendar year of 1983 and for each calendar year thereafter or any portion thereof, a tax of $25 upon each coin-operated amusement device within the Borough of Wilson, which said tax shall be payable to the Borough Treasurer on the first day of May of each year or within five days after the installation of such coin-operated amusement device, as the case may be; provided, however, that any person who pays a tax upon a coin-operated amusement device or devices shall not be required to pay an additional tax in the same calendar year upon any coin-operated amusement device which is merely a replacement thereof.
B.
Upon payment of the tax imposed in this section, the
Borough License Officer shall furnish to the person paying such tax
a receipt showing the number of coin-operated amusement devices upon
which said person has paid a tax, which said receipt shall be prominently
displayed by such person on or adjacent to the coin-operated amusement
device or replacements thereof upon which such tax has been paid.
Every person subject to a tax imposed by this
article shall, at the time of payment, transmit a written report to
the License Officer which shall set forth the name of the person,
the address at which the coin-operated amusement device is to be located
and the number and character of coin-operated amusement devices to
be installed at such address as of the time of such payment. Such
information shall be furnished over the signature of the person and
shall be made under oath or affirmation.
The License Officer of the Borough or a Borough
employee designated by the Borough License Officer shall have access
to the records and premises of each person subject to a tax imposed
under the provisions of this article, at any reasonable time or times,
for ascertaining the number of coin-operated amusement devices operated
by such person.
Nothing in this article shall be in any way
construed to authorize, license or permit any gambling device whatsoever
or any machine or mechanism that has been judicially determined to
be a gambling device or in any way contrary to law or that may be
contrary to any future law.
If any tax levied pursuant to this article shall
not be paid when due, a penalty of 10% of the amount of tax due and
unpaid shall be added thereto, plus an additional 1% per month or
fractional part of a month until paid.
Any person who shall violate or fail to carry
out any of the provisions or requirements of this article, or who
shall neglect, fail or refuse to furnish complete and correct reports
or to pay over any tax levied by this article at the time required,
or who shall knowingly make any incomplete, false or fraudulent reports,
or who attempts to do anything whatsoever to avoid the payment of
the whole or any part of the tax imposed under this article, shall,
upon summary conviction before any District Justice, be sentenced
to pay a fine of not more than $300 for each and every offense and
the costs of prosecution thereof, and in default thereof, to undergo
imprisonment for a period not exceeding 30 days. Each day on which
any person violates any provision of this article may be considered
as a separate offense and punishable as such, provided that such fine
or penalty shall be in addition to any other imposed by any other
section of this article.
The License Officer or his duly appointed deputies
shall have the power, in the name of the Borough, to institute proceedings
against any and all persons who violate the provisions of this article.
If for any reason the tax is not paid when due and suit is brought
for the recovery of any such tax, the person liable therefor shall,
in addition, be liable for the costs of collection and interest and
penalties herein imposed.
A.
Nothing contained in this article shall be construed
to empower the Borough to levy and collect the taxes hereby imposed
on any person or any business or any portion of any business not within
the taxing power of the Borough under the Constitution of the United
States and the laws and Constitution of the Commonwealth of Pennsylvania.
B.
If the tax or any portion thereof imposed upon any
person under the provisions of this article shall be held by any court
of competent power or jurisdiction to be in violation of the Constitution
of the United States or the Constitution of the Commonwealth of Pennsylvania
or any other provisions of the law, the decisions of the court shall
not affect or impair the right to impose the taxes or the validity
of the taxes so imposed upon other persons as herein provided.
