[Adopted 11-18-1974 by Ord. No. 831 (Ch. 888 of the 1982 Code)]
A. 
As used in this article, unless the context clearly indicates a different meaning:
ASSOCIATION
A partnership, limited partnership or any other unincorporated group of two or more persons.
CORPORATION
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.
DEVICE
Any jukebox or mechanical amusement device for the use of which, for profit, a tax is imposed under this article.
JUKEBOX
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.
MECHANICAL AMUSEMENT DEVICE
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.
PERSON
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.
See Chapter 1, General Provisions, § 1-2, for the general penalty provisions of this Code.