Borough of Danville, PA Article I Amusement Devices Tax

[Adopted 1-21-1957 by Ord. No. 123 (Ch. 121, Art. I, of the 1975 Code)]

§ 225-1 Definitions; word usage.

A. Words and terms defined. As used in this article, the following terms shall have the meanings indicated:

DEVICE

Any jukebox or mechanical amusement device for the use of which for profit a tax is levied under this article.

JUKEBOX

Any music vending machine, contrivance or device which, upon the payment and/or insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, operates or may be operated for the emission of song, music or similar amusement.

MECHANICAL AMUSEMENT DEVICE

Any device other than a jukebox which, upon the payment and/or insertion of a coin, slug, token, plate or disc, 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, provided that such term shall not include any gambling device or any mechanism that has been judicially determined to be a gambling device.

PA SKILLS GAME MACHINE

An electronic skill game machine that requires money, a ticket or token to operate and will pay out cash.

[Added 12-8-2020 by Ord. No. 566]

PERSON

Any natural person, association, copartnership, firm or corporation.

B. Word usage. In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.

§ 225-2 Tax imposed; by whom payable; amount of tax.

[Amended 3-21-1957; 1-12-1971; 11-8-2011 by Ord. No. 507; 12-8-2020 by Ord. No. 566]

There is hereby imposed a tax for general Borough purposes upon the privilege of using for profit, within the Borough of Danville, any jukebox, PA skills game machine or mechanical amusement devices, as herein defined. Such tax shall be payable by the person owning and/or operating the establishment in which such device is installed for use. The tax shall be payable at the rate as set by resolution of the Borough Council is hereby imposed on each jukebox, PA skills game machine or mechanical amusement device for the calendar year or any portion thereof.

§ 225-3 When tax payable; refunds; substitution of equipment.

[Amended 5-14-1975 by Ord. No. 258]

The tax imposed under this article shall be payable to the Borough Secretary on or before the 15th day of June 1957, and each year thereafter. No deduction or refund of any tax payable under this article shall be granted in the case of any tax payable for less than a full calendar year or in case of any device destroyed, stolen, sold or otherwise disposed of or transferred after the payment of such tax; provided, however, in the case of the substitution of any 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.

§ 225-4 Issuance of certificates and seals; transfer of location.

A. The Borough Secretary shall procure, at the expense of the Borough, a sufficient number of certificates, upon each of which the following information shall be printed or inserted in ink or by typewriter:

(1) The name of the Borough.

(2) The number of the certificate.

(3) The name and address of the person paying the tax.

(4) The year for which the tax shall have been paid.

(5) The date on which such tax shall have been paid.

(6) The type of device for which the tax shall have been paid.

(7) The amount of tax paid.

B. Whenever any tax shall have been paid under this article, the Borough Secretary shall prepare in duplicate a certificate, as herein prescribed. The original of such certificate, to which the Borough Seal shall be affixed, shall be given to the person paying such tax, and the duplicate shall be kept on file by the Borough Secretary. The Borough Secretary shall also procure and give to each person paying such tax a seal to be affixed to each device for the use of which such tax shall have been paid. Such seal shall indicate the year for which such tax shall have been paid, the type of device and the certificate number.

C. In case of the loss, defacement or destruction of any original certificate or seal, the person to whom such certificate or seal was issued shall apply to the Borough Secretary, who may issue a new certificate or seal in replacement thereof upon payment of a fee of $5 and who shall amend the duplicate of the certificate first issued in case a new certificate has been issued.[1]

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

D. In case of the removal of any establishment in which any device 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.

E. Before the removal of any device from any establishment, the person operating such establishment shall remove the seal issued under this article from such device. Such seal may be affixed to any other device of the same class used in such establishment during the current year.

§ 225-5 Delinquent taxes; penalty.

If any tax levied in pursuant of this article shall not be paid when due, a penalty of 10% of the amount of the tax due and unpaid shall be added thereto.

§ 225-6 Information to be confidential; exceptions.

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.

§ 225-7 Taxes recoverable by Borough Solicitor.

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.

§ 225-8 Taxes to be paid into Borough treasury.

All taxes, interest and penalties collected or recovered by the Borough Secretary or any other Borough officer or person for or in behalf of the Borough shall be paid into the Borough treasury as general revenue to be used for general revenue purposes.

§ 225-9 Expenses to be paid by Borough.

All expenses incurred in the administration of this article shall be paid by the Borough.

§ 225-10 Nonapplicability.

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.

§ 225-11 Violations and penalties.

[Amended 5-14-1975 by Ord. No. 258[1]]

Any person who shall violate any provisions of this article shall, upon conviction thereof, be punishable by a fine of not more than $600 and costs of such proceedings or, upon default of payment of such fines and costs, by imprisonment in the county jail for a term of not more than 30 days. The continuation of such violation for each successive day shall constitute a separate offense, and the person or persons allowing or permitting the continuation of the violation may be punished as provided above for each separate offense.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 225-12 Taxes imposed annually.

[Amended 5-14-1975 by Ord. No. 258]

This article shall go into effect on the first day of March 1957, and the tax levied hereunder shall be imposed for the calendar year 1957 and for each calendar year thereafter.