[Adopted 11-13-1967 by Ord. No. 683 (part of Ch. 2 of the
revised 1958 Code)]
[1]
Editor's Note: Former Art. I, Per Capita Tax, adopted 11-13-1967
by Ord. No. 682, as amended, was repealed 12-18-1995 by Ord. No. 1098.
A.Â
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
As used in this article, the following terms shall have the meanings
indicated:
Any jukebox or mechanical or electrical amusement device
for the use of which there is profit, a tax is levied under this article.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disc or key into any
slot, device 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 mechanically
or electrically or manually for use as a game, entertainment or amusement
whether or not registering a score and whether or not a prize is offered;
provided, however, that such term shall not include any gambling device
or any mechanism which has been judicially determined to be a gambling
device.
Any natural person, association, copartnership, firm or corporation.
B.Â
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
[Amended 12-10-2012 by Ord. No. 1338]
There is hereby imposed a tax for general Borough purposes under
the authority of Act No. 511, The Local Tax Enabling Act of 1966,[1] and its amendments upon the privilege of using for profit
within the Borough of Tyrone any jukebox or mechanical amusement device,
as herein defined. Such tax shall be payable by the person owning
and/or operating the establishment in which such device is installed
for use at the following rates:
A.Â
On each mechanical amusement device: $20 for each calendar year or
any portion thereof.
B.Â
On each jukebox: $15 for each calendar year or any portion thereof.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
On any device installed after January 15, 1968, the tax shall
be paid immediately upon installation. No deduction or refund of any
tax payable under this article shall be granted in the case of any
tax payable for less than the full calendar year or in case of any
device destroyed, stolen or 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 for 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 then of the
same class in use upon the premises remains no greater than that upon
which such tax was paid.
A.Â
The Borough Secretary 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:
(1)Â
The name of the Borough.
(2)Â
The number of the certificate.
(3)Â
The name and address of the person paying the tax.
(4)Â
The year for which the tax shall have been paid.
(5)Â
The date on which such tax shall have been paid.
(6)Â
The type of device for which the tax shall have been paid.
(7)Â
The amount of tax paid.
B.Â
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 certificates, to which the Borough Seal shall
be affixed, shall be given to the person paying such tax, and the
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. Such seal shall indicate the year for which
such tax shall have been paid, the type of device and the certificate
number.
C.Â
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 as set forth in the current Fee Ordinance as contained in Chapter 92, Fees, and who shall amend the duplicate of the certificate first issued in case that a new certificate has been issued.[1]
D.Â
In case of the removal of any establishment in which any device for
the use of which a tax shall have been paid under this article to
another location in the Borough or in case of a change in the identity
of such establishment, the taxpayer shall report such fact within
five days of such change in location or personnel, and the Secretary
shall immediately amend the certificate and duplicate certificate.
E.Â
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.
If any tax levied in pursuance of this article shall not be
paid when due, a penalty of 10% 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 applications,
reports, investigations or verifications required or authorized under
this article shall be confidential except as permitted 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, interests and penalties collected or recovered by
the Borough Secretary or any other Borough officer or person for and
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 to whom
or which it is beyond the legal power of the Borough Council to impose
the tax or duties herein provided.
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 information or to pay over any tax
levied by this article at the time required or of knowingly making
any incomplete figures on fraudulent statements in connection therewith
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 cost of prosecution thereof and, in default of payment
of any such fine or cost, 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.