[Adopted 12-23-1991 by Ord. No. 91-9]
In accordance with the provisions of the Act of General Assembly of the Commonwealth of Pennsylvania, The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq., as amended, there is hereby levied and assessed for general revenue purposes a tax as hereinafter set forth on all places and forms of amusement, including but not limited to exhibitions, public dances, concerts and circuses charging admission. Such taxes shall be uniform and based upon admission charges as herein set forth; beginning January 1, 1992, upon all admission charges exceeding $0.85, a tax of 10% of such charge.
Such tax shall be payable monthly to the Borough Secretary or other authorized officers, Borough Building, Tarentum, Pennsylvania, on or before the 10th day of the month following the month for which such taxes are collected, between the hours of 9:00 a.m. and 4:00 p.m., at which time the manager or director of any such activity shall, under oath, make return of all tickets and charges therefor, certified by the ticket seller, and shall at said time pay the amount due thereon, provided that fractional parts of a cent less than 1/2 cent shall be disregarded in computing said tax on each admission and fractional parts of 1/2 cent or more shall increase the tax to the next full cent.
Each of said activities shall secure from the Borough Secretary or other authorized officers a license to operate said activity within the Borough, for which no additional charge shall be made, but such license shall continue only so long as the returns are made in accordance with this article and shall become null and void upon failure to make said returns and pay the amount due.
There is hereby levied and assessed for general revenue purposes, in accordance with said Act of General Assembly of the Commonwealth of Pennsylvania, The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257 (53 P.S. § 6901 et seq.), as amended, a tax upon the following occupations and privileges within the Borough of Tarentum, operated as a business of amusement and for profit:
A. 
Operating bowling alleys, an annual tax of $50 per alley; operating pool rooms, $50 per pool or billiard table; owning, operating, managing, running or leasing taverns, bars, clubs, etc., which are licensed to sell malt beverages, liquor and wine by the State of Pennsylvania, which has a pool or billiard table for which a fee is charged, $50 for pool or billiard table.
B. 
Operating of music boxes and jukeboxes, an annual tax of $50 for each music box or jukebox operated.
C. 
Operating of pinball machines, electronic or mechanical devices such as PAC Man, Donkey Kong, etc., which are coin operated and used for amusement, $150 for any said machine or device. This section shall also apply to machines, devices, etc., operated by tokens.
D. 
Operating of electronic slot machines, electronic poker machines or like mechanical or electronic devices which are coin operated and used for amusement or gambling, $300 for any said machine or device. This section shall also apply to machines, devices, etc,. operated by tokens.
E. 
If one machine or device is substituted for another during the course of a calendar year, a fee or charge shall be made in the amount of $5 for transfer of said license to a substitute machine.
F. 
Upon the exhibition by a circus within the Borough, $100 for each performance.
A. 
The owner or operator of any such activities set forth in § 225-62 shall secure a license for such operation within the Borough by application to the Borough Secretary or other authorized officers before beginning operation, and the operation of any such activity without such license (which shall be posted in the place of business in a conspicuous part thereof) is hereby declared to be illegal.
B. 
There shall be no license fee charged, but the annual tax hereby levied shall be paid at the time such license is issued. Such license, if granted, may be issued by the Secretary or other authorized officer for a full year or a portion thereof, upon payment of the full annual tax, and the entire tax shall be charged for a lesser period of operation.
C. 
The operation of any such activity within the Borough without first securing such license and paying to the Borough Secretary or other authorized officer the tax levied shall be considered a public nuisance and shall be abated by the Borough as provided by law.
D. 
Whenever any person, firm or corporation has acquired a license for the operation of any mechanical device for amusement, operated by the depositing of coins or tokens therein in a specific location, and wishes to replace the mechanical device by another, he may do so upon application to the Borough Secretary for transfer of license to another mechanical device to be operated in the same location. Upon the granting of the transfer, the person, firm or corporation shall pay the sum as set forth from time to time by resolution of the Borough Council for said transfer.
A. 
Any person violating the provisions of this article shall, upon summary conviction before a District Justice, be sentenced to pay a fine of $300 and the cost of prosecution and/or undergo imprisonment for not more than 30 days in the county jail at discretion of the District Justice.
B. 
Further, the following sanctions shall be imposed upon anyone violating any section of this article dealing with the licensing of machines:
(1) 
The privilege of operating any machines in this article shall be revoked in the following manner upon summary conviction before a District Justice: privileges denied for 30 days on first conviction, privileges denied for 90 days upon second conviction, privileges denied for six months upon third conviction, privileges of operating any machines covered by this article (machines, devices, pool tables, etc., covered in this article) shall be permanently denied upon a fourth conviction.
(2) 
Upon conviction and the sanction of privilege being denied, the machines must be removed upon the same day of conviction.