[Adopted 11-18-1974 by Ord. No. 831 (Ch. 888 of the 1982 Code)]
A.
ASSOCIATION
CORPORATION
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
As used in this article, unless the context clearly indicates a different
meaning:
A partnership, limited partnership or any other unincorporated
group of two or more persons.
A corporation or joint-stock association organized under
the laws of the United States, the commonwealth or any other state,
territory, foreign country or dependency.
Any jukebox or mechanical amusement device for the use of
which, for profit, a tax is imposed under this article.
A music vending device which, upon the insertion of a coin,
slug, token, plate, disc, key or the like into a slot, crevice or
other opening, operates or may be operated for the emission of song,
music or similar entertainment or amusement.
A device, other than a jukebox, which, upon the insertion
of a coin, slug, token, plate, disc, key or the like, 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. "Mechanical amusement
device" shall not include any gambling device or any mechanism that
has been judicially determined to be a gambling device.
A natural person.
B.
Words and phrases used in the singular include the plural, and the
masculine includes the feminine and the neuter.
A.
There is hereby imposed a tax, for general Borough purposes, under
the authority of the Local Tax Enabling Act, being Act No. 511 of
December 31, 1965, as amended,[1] upon the privilege of using for profit, in the Borough,
a jukebox or mechanical amusement device.
[Added 7-2-1979 by Ord. No. 923]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. §§ 6924.101 to 6924.312.
B.
On and after January 1, 1983, such tax shall be payable by the person,
association or corporation owning and/or operating the establishment
in which such jukebox or mechanical amusement device is installed
for use. Such tax shall be payable at the following rate: on each
jukebox or mechanical amusement device, $150 for the calendar year,
or any portion thereof, through 1995, and, effective for the 1996
calendar year or any portion thereof, the sum of $300.
[Added 3-4-1996 by Ord. No. 1305]
The tax imposed under this article shall be payable to the Manager,
the Borough Secretary or any other person designated by Council from
time to time, on or before January 15 of the year for which the tax
is payable. 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 the case of any device destroyed, stolen, sold
or otherwise disposed of or transferred after the payment of such
tax.
A.
The Manager, the Borough Secretary or any other person designated
by Council from time to time 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:
the name of the Borough, the number of the certificate, the name and
address of the person, association or corporation paying the tax,
the year for which the tax has been paid, the type of device for which
the tax has been paid and the amount of tax paid.
B.
Whenever any tax has been paid under this article, the Manager, the
Secretary or such other person designated by Council shall prepare
a duplicate certificate. The original of such certificate, to which
the Borough Seal shall be affixed, shall be given to the person, association
or corporation paying such tax, and the duplicate shall be kept on
file by the Manager, the Secretary or such other person designated
by Council from time to time.
C.
The Manager, the Secretary or such other person designated by Council
shall also procure and give to each person, association or corporation
paying such tax a seal to be affixed to each device for the use of
which such tax has been paid. Such seal shall indicate the year for
which such tax has been paid, the type of device and the certificate
number.
D.
In the case of loss, defacement or destruction of an original certificate
or seal, the person to whom such certificate or seal was issued shall
apply to the Manager, the Secretary or such other person designated
by Council, 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.
E.
In the case of the removal of an establishment, in which a device
for the use of which a tax has been paid under this article, to another
location in the Borough, or in the case of a change in the identity
of the person, association or corporation operating or owning such
establishment, the person, association or corporation operating such
establishment shall report such change in location or personnel within
five days of such change in location or personnel, and the Manager,
the Secretary or such other person designated by Council shall immediately
amend the certificate and duplicate certificate.
If any tax levied under this article is not 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 Manager, the Borough Secretary,
any other person designated by Council from time to time or any other
official agent of the Borough as a result of any return, investigation
or verification 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. No person shall disclose
or divulge any information contrary to this section.
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 Manager, the Borough Secretary, any other person designated by
Council from time to time or any other Borough officer or person for
or on behalf of the Borough under this article 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 upon
whom or which it is beyond the legal power of Council to impose the
tax or duties provided for in this article.
This article shall become effective on January 1, 1975.
No person shall neglect, fail or refuse to furnish complete
and correct returns or to pay over any tax levied by this article
at the time required or knowingly make an incomplete, false or fraudulent
return or do or attempt to do anything to avoid the payment of the
whole or any part of the tax imposed under this article.
