[Amended 3-25-1980, approved 3-25-1980; 1-1-1984, approved 1-3-1984]
A. There is hereby imposed a tax for general Borough purposes, under
the authority granted by the provisions of Act 511 of the General
Assembly of the Commonwealth of Pennsylvania, approved December 31,
1965, and its amendments, upon the privileges of using for profit within the Borough
of Masontown any jukebox or mechanical amusement device, as herein
defined.
B. Such tax shall be payable by the person owning and/or operating the
establishment in which such device is installed for use.
C. Such tax shall be payable at the following rates: on each jukebox,
on each mechanical bowling amusement device and on each mechanical
amusement device: $35 for the calendar year or any portion thereof.
[Amended 3-25-1980, approved 3-25-1980]
The tax imposed under this article shall be payable to the Borough
Secretary on or before the first day of April of each and every succeeding
year. 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, 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.
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
on 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 3-25-1980, approved 3-25-1980; 6-9-1987 by Ord. No. 1987-1, approved 6-9-1987]
Any person who shall violate any provision of this article shall,
upon conviction thereof, be punishable by a fine of not more than
$300 and 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; provided, however, that if the District
Justice determines that the defendant is without the financial means
to pay the fines and costs immediately or in a single remittance,
such defendant shall be permitted to pay the fines or costs in installments
and over such periods of time as the District Justice deems to be
just.