Borough of Tyrone, PA Article I Amusement Device Tax [1]

[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 No. 682, as amended, was repealed 12-18-1995 by Ord.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.

§ 180-1 Definitions.

A. As used in this article, the following terms shall have the meanings indicated:

DEVICE

Any jukebox or mechanical or electrical amusement device for the use of which there is profit, a tax is levied under this article.

JUKEBOX

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.

MECHANICAL AMUSEMENT DEVICE

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.

PERSON

Any natural person, association, copartnership, firm or corporation.

B. The singular shall include the plural, and the masculine shall include the feminine and the neuter.

§ 180-2 Authorization; amount.

[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. On each mechanical amusement device: $20 for each calendar year or any portion thereof.

B. On each jukebox: $15 for each calendar year or any portion thereof.

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 180-3 When payable. [1]

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.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 180-4 Certificate of payment.

A. 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) The name of the Borough.

(2) The number of the 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 type of device for which the tax shall have been paid.

(7) The amount of tax paid.

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 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. 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]

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

D. 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. 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.

§ 180-5 Overdue penalty.

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.

§ 180-6 Confidentiality. [1]

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.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 180-7 Recoverability.

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.

§ 180-8 Disposition of income.

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.

§ 180-9 Payment of administrative expenses.

All expenses incurred in the administration of this article shall be paid by the Borough.

§ 180-10 Applicability.

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.

§ 180-11 Violations and penalties. [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 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.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).