[Adopted 8-4-1980 by Ord. No. 80-6 (Ch. 110, Art. IV, of
the 1976 Borough Code)]
A.
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
VENDING MACHINE
Unless otherwise herein expressly stated, the following terms shall
have, for the purpose of this article, the meanings hereby respectively
indicated:
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disc or key into any
slot, crevice or other opening, operates or may be operated for the
emission of song, music or similar amusement.
Any device other than a jukebox which, upon the insertion
of a coin, slug, token, plate or disc, 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.
Any natural person, association, copartnership, firm or corporation.
Any machine which, upon the insertion of a coin, slug, token,
plate, disc, or key costing $0.25 or more, emits an article of merchandise
or provides a service. This term shall include but shall not be limited
to the following type machines: peanut vending machines; beverage
vending machines; cigarette vending machines; bread vending machines;
milk vending machines; candy vending machines; ice vending machines;
washing machines and drying machines and other similar type machines.
B.
In this article, the singular shall include the plural, and the masculine
shall include the feminine and the neuter.
[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.,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
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.
A.
The Borough Secretary shall procure, at the expense of the Borough,
a sufficient number of tags or certificates upon which the following
information shall be printed or inserted:
(1)
The name of the Borough.
(2)
The number of the tag or certificate.
(3)
The name and address of the person paying the tax.
(4)
The year for which the tax shall have been paid.
(5)
The date on which such tax shall have been paid.
(6)
The serial number of the machine or device for which the tax shall
have been paid.
(7)
The amount of the tax.
B.
Whenever any tax shall have been paid under this article, the Borough
Secretary shall prepare, in duplicate, a certificate as herein prescribed.
The original of such certificate, to which the Borough Seal shall
be affixed, shall be given to the person paying such tax, and the
duplicate shall be kept on file by the Borough Secretary. The Borough
Secretary shall also procure and give to each person paying such tax
a seal to be affixed to each device for the use of which such tax
shall have been paid, the type of device and the certificate number.
C.
In case of the loss, defacement or destruction of any original certificate
or seal, the person to whom such certificate or seal was issued shall
apply to the Borough Secretary, who may issue a new certificate or
seal in replacement thereof upon payment of a fee of $1 and who shall
amend the duplicate of the certificate first issued in case that a
new certificate has been issued.
D.
In case of the removal to another location in the Borough of any
establishment containing any device for the use of which a tax shall
have been paid under this article, or in case of a change in the identity
of the person operating such establishment, the new user of the machine(s)
shall report such fact within five days of such change in location
or personnel, and the Borough Secretary shall immediately amend the
certificate and duplicate certificate.
E.
Before the removal of any device from any establishment, the person
operating such establishment shall remove the seal issued under this
article from such device and shall forthwith return the certificate
to the Borough Secretary.
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.
