[Amended 5-7-1990 by Ord. No. 90-3]
There is hereby imposed a tax for general Borough purposes,
under the authority of the Act of the General Assembly, approved the
31st day of December 1965, P.L. 1257, § 1 et seq., upon the privilege of using, for profit, within the Borough
of Penndel, any vending machine, jukebox or mechanical amusement device,
as hereby defined. Such tax shall be payable by the person owning
and/or operating the establishment in which such device is installed
or located for use. Such tax shall be payable at the following rate
on each mechanical amusement device and jukebox: $100 for the calendar
year or any portion thereof; on each vending machine: $25 for the
calendar year or any portion thereof.
The tax imposed under this article shall be payable to the Borough
Secretary or to an individual designated by Council on or before the
first day of July of each calendar year. In the case of machines which
are installed after the first day of July of each calendar year, the
tax imposed under this article shall be paid prior to the use of the
machine or device. 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 fiscal year or in case of any device being destroyed,
stolen, sold or otherwise disposed of or transferred out of the Borough
of Penndel after the payment of such tax.
If any tax levied in pursuance of this article shall not be
paid when due, a penalty of 15% per month of the amount of 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 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. 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.
The Borough Secretary shall have the right, in his discretion,
to hire such personnel as may be required for the enforcement of this
article, excepting, however, that any salary schedule for any individuals
hired for enforcement of this article shall be approved by the Borough
of Penndel Council.
[Amended 8-1-1988 by Ord. No. 88-1]
Any person who shall be convicted before any Magisterial District
Judge for violating or failing to carry out any of the provisions
or requirements of this article or of neglecting, failing or refusing
to furnish complete and correct returns or to pay over any tax levied
by this article at the time required or of knowingly making any incomplete,
false or fraudulent return or of doing or attempting to do anything
whatever to avoid the payment of the whole or any part of the tax
imposed under this article shall be liable to a fine or penalty not
exceeding $600 for each and every offense and the costs of prosecution
thereof and, in default of payment of any such fine and costs, to
imprisonment in the county jail for not more than 30 days, provided
that such fine or penalty shall be in addition to any other penalty
imposed by any other section of this article.
This article shall go into effect on January 1, 1981, and the
tax levied hereunder shall be imposed for one year ending June 30,
1981, and each fiscal year ending on June 30 thereafter.