[Amended 10-28-1998 by Ord. No. 1103]
A tax is hereby imposed, for general Borough
purposes, upon the privilege of using for profit, within the Borough
of Milton, any jukebox or mechanical amusement device, as herein defined.
Such tax shall be payable by the person owning or operating the establishment
in which the device is installed for use. Such tax shall be payable
at the following rate:
A. On each mechanical amusement device: $50 for a calendar
year or any portion thereof.
B. On each jukebox: $50 for a calendar year or any portion
thereof.
[Amended 10-28-1998 by Ord. No. 1103]
The tax imposed by this article shall be payable
to the Borough Secretary on or before the first day of February of
each year. No reduction or refund of any tax payable under this article
shall be granted in the case of any device destroyed, stolen, sold
or otherwise disposed of or transferred after the payment of the tax;
provided, however, that in the case of the substitution of any device
by another device in the same class, the use of which is taxable under
this article, no additional tax shall be paid, provided that the total
number of devices of the same class in use upon the premises remains
no greater than that upon which such tax was paid.
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 verifications 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 disclosure 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 recoverable by the Borough Solicitor
as other debts of like amount are recovered.
[Amended 10-28-1998 by Ord. No. 1103]
Any person convicted before any District Justice
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 returns or to pay over any tax levied by this
article at the time required of knowingly making any incomplete, false
or fraudulent returns; 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 liable to a fine or penalty not exceeding $600
for each and every offense and the costs of prosecution thereof and,
in default thereof, to undergo imprisonment in the county jail for
a period not exceeding 30 days, provided that such fine or penalty
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.