[Ord. 1979-5, 2/14/1979, § 1]
This Part shall be known and may be cited as the "Burnham Borough
Mechanical Amusement Devices Tax Ordinance of 1979," and, it is enacted
under the authority of the Local Tax Enabling Act (Act of December
31, 1965; P.L. 1257, Act No. 511), and its amendments and supplements.
[Ord. 1979-5, 2/14/1979, § 2]
Unless otherwise expressly stated, the following words and phrases
used in this Part shall have the meaning herein indicated:
The Borough Council of the Borough of Burnham.
The Borough Secretary of the Borough of Burnham.
Any mechanical amusement device taxable under this Part.
Any mechanical machine which upon the insertion of a coin,
slug, token, plate or disc, or which may be operated in any other
manner, may be operated for use as a game, entertainment or amusement,
whether or not registering a score or whether or not a prize is offered.
It shall include such devices as marble machines, pinball machines,
skill ball, mechanical grab machines and all games, operation or transaction
similar thereto under whatever name they may be designated, providing
that it shall not include any gambling device or mechanism that has
been judicially determined to be a gambling device.
Persons, firms, partnerships, associations, other forms of
unincorporated enterprise owned by two or more persons, or corporations,
who have control over such amusement device under the terms of a security
agreement, conditional sales agreement, bailment lease or other form
of deferred payment plan irrespective of whether or not legal title
has passed.
Every natural person, firm, partnership, association, other
forms of unincorporated enterprise owned by two or more persons, or
corporations. Whenever used in any clause prescribing and imposing
penalty, the term "person" when applied to firm, partnership or association,
shall mean the partners or members thereof, and when applied to corporations,
the officers thereof.
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The use of the singular herein shall include the plural, the
use of the masculine shall include the feminine and neuter.
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[Ord. 1979-5, 2/14/1979, § 3]
Effective April 20, 1979, and thereafter, it shall be unlawful
for any person to install or to have installed for use within the
Borough of Burnham any mechanical amusement device unless a permit
for the location where the device or devices shall be installed have
been issued to the owner of the said device as hereinafter provided,
the fees paid therefor as hereinafter prescribed, and the tax herein
imposed paid in accordance with the provisions hereof.
[Ord. 1979-5, 2/14/1979, § 4; as amended by Ord.
1995-2, 3/14/1995]
1.
Every person who shall on or after April 20, 1979, own any mechanical
amusement device, shall, before exposing or permitting to be exposed
any mechanical amusement device for operation within the Borough of
Burnham, file with the Borough Secretary an application for a permit
for each location where such devices may be exposed for operation
by the public and shall pay a fee to be established from time to time
by resolution of the Borough Council for each such permit. Such fee
shall be in addition to any fees now prescribed to be paid by any
other law and shall be for a period of one year beginning April 20,
1979, and shall be renewable each year thereafter upon payment of
the fee above prescribed. There shall be no prorating or apportionment
of the permit fee for any period of less than one year.
2.
Every application for permit shall be made upon a form prescribed,
prepared and furnished by the Borough Secretary, and shall set forth
the name and address of the owner of the device, the name and address
of the lessee of the owner of the device, the name and address of
the lessee or operator of the device, the address at which the device
will be operated in the Borough, the description of the device for
which the permit is issued, and such other information as may be required
by the Borough Secretary. The application shall be signed and be verified
by oath or affirmation, if a natural person, or in the case of an
association, by a member or co-partner, and in the case of a corporation,
by an officer thereof.
3.
Upon approval of the application and the payment of the fee hereinafter
provided, the Borough Secretary shall issue to each applicant a permit
for location set forth in the application. Such permit shall not be
assignable and shall at all time be conspicuously displayed at the
location for which it was issued. In the case of loss, defacement
or destruction of any permit, the person to whom the permits was issued
shall apply to the Borough Secretary, who shall issue a duplicate
permit upon the payment of a fee to be established by resolution from
time to time by Borough Council.
4.
In the case of the change of identify of the person owning or operating
the location where the device was installed, or change in identity
of the person owning the said device, such facts shall be reported
within five days to the Borough Secretary, and the permits shall be
surrendered to the said Borough Secretary, who shall immediately amend
the permit issued therefor.
[Ord. 1979-5, 2/14/1979, § 5]
1.
Effective April 20, 1979, and thereafter, to provide revenue for
the general purpose of the Borough of Burnham, a tax of $50 per year
is levied, assessed and imposed on all mechanical amusement devices
as defined in this Part and the privilege of the use thereof.
2.
The tax hereby imposed shall be payable to the Borough Secretary
by the persons owning such device.
3.
The tax herein levied shall be payable in advance in installments
of $12.50 every three months beginning April 20, 1979, and every three
months thereafter during the time that the tax herein levied remains
in force. There shall be no prorating of the tax for any period less
than three months.
4.
There shall be no reduction or refund of any tax imposed by this
Part in case any device for which tax has been paid is destroyed,
stolen, sold or otherwise transferred or disposed of, or is removed
or its operation discontinued after the payment of the tax.
5.
At the time that the tax herein is paid, the Borough Secretary shall
issue to each person paying such tax a license which shall indicate
its date, the period for which the tax is paid, and such other information
as the Borough Secretary may see fit. Such license shall be attached
to the permit referred to in § 104(3), hereof, in the space
thereon provided.
[Ord. 1979-5, 2/14/1979, § 6]
The tax herein imposed shall continue in force until the tax
shall be repealed or modified, in accordance with § 4 of
the Act of December 31, 1965, (P.L. 1257; Act No. 511), and its amendments
and supplements and otherwise as provided by law.
[Ord. 1979-5, 2/14/1979, § 7]
Any person who shall expose for operation such device subject
to this Part without the necessary permit having been issued therefor
and the necessary tax thereon having been paid, or any person failing
to secure such permit or pay such tax when due, shall be subject to
a penalty of 10% of the amount of the tax due and unpaid.
[Ord. 1979-5, 2/14/1979, § 8]
All taxes levied by this Part, together with all penalties,
shall be recoverable by the Borough Solicitor as other debts of like
amount are recovered.
[Ord. 1979-5, 2/14/1979, § 9]
All taxes 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 treasury of the Borough of Burnham
as a general revenue to be used for the general purposes of the Borough.
[Ord. 1979-5, 2/14/1979, § 10]
The Borough Secretary is hereby charged with the administration
and enforcement of the provisions of this Part, and he is hereby authorized
and empowered to prescribe, adopt, promulgate and enforce rules and
regulations relating to any matter pertaining to the administration
or the enforcement of this Part; provided, however, that such rules
and regulations shall not become effective until the same are adopted
by resolution of the Borough Council.
[Ord. 1979-5, 2/14/1979, § 11]
Any information received or gained by the Borough Secretary
or any other officer or agent of the Borough as a result of any applications,
investigations or verifications required or authorized by this Part
shall be confidential, except for official purposes and except in
accordance with a proper judicial order or as otherwise provided by
law.
[Ord. 1979-5, 2/14/1979, § 12; as amended by Ord.
1995-2, 3/14/1995]
Any person who shall fail, neglect or refuse to comply with
any of the provisions of this Part, or of any regulations or requirements
pursuant hereto and authorized hereby, or who shall knowingly make
any incomplete, false or fraudulent application hereunder, shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$600 plus costs and, in default of payment of said fine and costs,
to a term of imprisonment not to exceed 30 days. Each day's neglect
to comply with the provisions of this Part shall be considered a new
violation hereof, and subject in all respects to the same penalty
as is herein provided, and a separate proceeding may be instituted
and a separate fine imposed for each offense after the first conviction.
