[Adopted 1-5-1981 by Ord. No. 728]
A.
AMUSEMENT DEVICE
CIGARETTE VENDING MACHINE
COIN-OPERATED MACHINES
ELECTROMECHANICAL DEVICE
PERSON
VIDEO DEVICE
As used in this article, the following terms shall
have the meanings indicated:
Any coin-operated machine which operates or may be operated
as a jukebox, i.e., for the emission of song, music or other similar
amusement, and any coin-operated machine which operates or 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, is
for the purposes of this article an "amusement device."
Any coin-operated machine which operates or may be operated
to emit cigarettes is for the purpose of this article a cigarette
vending machine.
Any machine used for the purpose of vending cigarettes or
for amusement purposes is for the purpose of this article deemed a
coin-operated machine if operation requires the insertion of a coin,
slug, token, plate, disc, key or other similar device, object or implement
in a slot or opening in order to operate, manipulate or enjoy the
machine, provided that no machine used solely for making change and
no telephone or other machine owned by and used by and for the benefit
of a public utility shall be deemed a "coin-operated machine."
Any machine which does not utilize a video screen and which
is operated by inserting a coin or token, including but not limited
to a pinball machine, bowling machine, pool table or dart machine.
[Added 10-21-1998 by Ord. No. 848]
Includes any individual, group of individuals, association,
firm, copartnership, corporation or legal entity.
Any machine, including but not limited to, any electronic
video machine whose game or results are shown on a video screen.
[Added 10-21-1998 by Ord. No. 848]
B.
Word usage. In this article, the singular shall include
the plural and the masculine shall include the feminine and the neuter.
[Amended 1-21-1981 by Ord. No. 729; 10-21-1998 by Ord. No.
848]
There is hereby imposed for the calendar year
1981 and for each calendar year thereafter, a tax for general Borough
purposes under the authority of the Act of December 31, 1965, P.L.
1257, and its amendments, known as the Local Tax Enabling Act, upon
the privilege of using for profit within the Borough of Baden any
amusement device and any cigarette vending machine, as herein defined.
Such tax shall be payable by the person owning and/or operating any
establishment in which such device is installed or located for use.
Such tax shall be payable at the following rate, payable for the calendar
year or any portion thereof:
The tax herein imposed shall be payable at the
office of the Borough Secretary on or before the 15th day of February
of each calendar year. The tax on machines installed after the 15th
day of February shall be paid prior to the use of the said machine
or device. No deduction or refund of any tax payable under this article
shall be granted for any reason having to do with time or length of
installation of a machine or device. The Borough Secretary shall issue
a license to be affixed to the machine or device as evidence of payment
of the tax.
If any machine for which a tax is paid is replaced
during the calendar year with a machine of the same type, no additional
tax shall be required for the replacement machine, and it shall be
proper to transfer the license from the discarded machine to the one
replacing it.
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.
In case of loss, defacement or destruction of
any certificate or license, the person to whom such certificate or
license was issued shall apply to the Borough Secretary, who may issue
a new certificate or license in replacement thereof upon payment of
a fee of $0.50 and who shall amend the duplicate of the certificate
first issued in case a new certificate has been issued.
In case of the relocation of any establishment
in which any amusement device or cigarette vending machine is located,
for the use of which a tax shall have been paid under this article,
to another location in the Borough, 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 Secretary
shall immediately amend the certificate and duplicate certificate.
Before the removal of any amusement device or cigarette vending machine
from any establishment, the person operating such establishment shall
remove the license under this article from such device or machine.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Borough Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Borough Secretary or any other Borough officer
or person for or on behalf of the Borough shall be paid into the Borough
Treasury as general revenue to be used for general revenue purposes.
[Amended 5-15-1985 by Ord. No. 759; 6-19-2002 by Ord. No.
866]
Any person who shall violate any provision of
this article shall, upon conviction thereof, be punishable by a fine
of not more than $600, not less than $300, and the costs of such proceedings
or, upon default of payment of such fine and costs, by imprisonment
in the county jail for a term of not more than 30 days.
