[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.
[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.
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.
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, 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 in behalf of the Borough shall be paid into the Borough
treasury as general revenue to be used for general revenue purposes.
All expenses incurred in the administration
of this article shall be paid by the Borough.
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.
[Amended 5-14-1975 by Ord. No. 258]
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.
[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.