[Adopted 9-22-1972 by Ord. No. 72-47(C); amended in its entirety 9-14-1981 by Ord. No.
81-6 (Ch. 13, Part 1, of the 1986 Code)]
[Amended 3-24-1986 by Ord. No. 86-2]
A. For the purposes of §§
83-1 through
83-5 of this article, the following terms shall have the meanings indicated:
PERSON
Any individual, partnership, firm, association, organization,
corporation or other entity. The word "person," when applied to partnerships,
firms or associations, shall mean the partners or members thereof;
when applied to organizations or corporations, the officers thereof;
and when applied to other entities, the officers, officials or other
individuals responsible for managing the business or affairs of the
entity.
B. For the purposes of §§
83-1 through
83-6, the masculine gender includes the feminine gender and the neuter gender.
[Amended 8-9-1982 by Ord. No. 82-5; 3-13-2017 by Ord. No. 2017-3]
A. Before any person shall conduct or operate within the Borough of Lewistown any of the exhibitions, entertainments, amusements, sports events, dances, concerts, activities or establishments next described, he shall obtain a license from the Borough Council. Except as provided in §
83-5, the fee for the license and the daily hours during which the exhibition, entertainment, amusement, sports event, dance, concert, activity or establishment may be conducted or operated shall be:
(1) Circuses, carnivals or fairs which are open to the general public,
which are not held on church or school grounds or in a church or school
building, and at which an admission fee or other charge is made to
see a performance, an entertainment, an exhibition, a display or an
exhibit:
(a)
License fee. The license fee shall be adopted by separate resolution
by the Borough Council of the Borough of Lewistown, and such may be
amended from time to time by the Borough of Lewistown. The current
Borough Costs and Fees Schedule shall be on file in the Borough's
offices and otherwise available to the public.
(b)
Hours of operation. Monday through Saturday, 8:00 a.m. to 1:00
a.m. on the next day. Sundays, 12:30 p.m. to 12:00 midnight.
(2) Circuses, carnivals, fairs or amusement operations which are open to the general public, which are not held on church or school grounds or in a church or school building, and at which an admission fee or other charge is made to use an amusement ride or to play a game of chance or skill for which no permit has been issued under the Borough's Mechanical Amusement Device Tax Ordinance, Article
II of this chapter:
(a)
License fee. The license fee shall be adopted by separate resolution
by the Borough Council of the Borough of Lewistown, and such may be
amended from time to time by the Borough of Lewistown. The current
Borough Costs and Fees Schedule shall be on file in the Borough's
offices and otherwise available to the public.
(b)
Hours of operation. Monday through Saturday, 8:00 a.m. to 1:00
a.m. on the next day. Sundays, 12:30 p.m. to 12:00 midnight.
(3) Circuses, carnivals or fairs which are described in or fall within the scope of both Subsection
A(1) and
(2):
(a)
License fee. The license fee shall be adopted by separate resolution
by the Borough Council of the Borough of Lewistown, and such may be
amended from time to time by the Borough of Lewistown. The current
Borough Costs and Fees Schedule shall be on file in the Borough's
offices and otherwise available to the public.
(b)
Hours of operation. Monday through Saturday, 8:00 a.m. to 1:00
a.m. on the next day. Sundays, 12:30 p.m. to 12:00 midnight.
(4) Sports events, dances or concerts which are open to the general public,
which are not held on church or school grounds or in a church or school
building, and at which an admission fee or other charge is made to
attend the sports event, dance or concert:
(a)
License fee. The license fee shall be adopted by separate resolution
by the Borough Council of the Borough of Lewistown, and such may be
amended from time to time by the Borough of Lewistown. The current
Borough Costs and Fees Schedule shall be on file in the Borough's
offices and otherwise available to the public.
(b)
Hours of operation. Mondays through Saturdays, 8:00 a.m. to
1:00 a.m. on the next day. Sundays, 12:30 p.m. to 12:00 midnight.
(5) Lounges, dance halls, bottle clubs or brown-bag establishments which
permit alcoholic or malt or brewed beverages to be consumed on the
premises, which are not licensed by the Pennsylvania Liquor Control
Board or otherwise subject to the rules or regulations of the Pennsylvania
Liquor Control Board, and which charge an admission fee, cover charge,
entertainment fee or the like or charge for food or setups:
(a)
License fee. The license fee shall be adopted by separate resolution
by the Borough Council of the Borough of Lewistown, and such may be
amended from time to time by the Borough of Lewistown. The current
Borough Costs and Fees Schedule shall be on file in the Borough's
offices and otherwise available to the public.
(b)
Hours of operation. Monday through Saturday, 8:00 a.m. to 1:00
a.m. on the next day. Sundays, no operation permitted (except, as
implied from the preceding sentence, during the time from midnight
on Saturdays to 1:00 a.m. on Sundays).
B. A license fee prescribed by Subsection
A of this section shall not be prorated and shall be paid in full at the time the license is granted or issued. The license fee shall be nonrefundable. A license granted under this article shall not be transferable or assignable by the licensee and shall be valid only for the purpose, the date or period, and the address or other physical location for which the license was granted.
C. A person applying to the Borough Council for a license shall first
file a written application or request with the Borough Manager setting
forth the applicant's name and business address; the name and residence
address of each proprietor, partner or officer of the applicant; a
complete description of the nature of the exhibition, entertainment,
amusement, sports event, dance, concert, activity or establishment
for which the license is requested; the date or period and the address
or other physical location for which the license is sought; the number
of security guards, if any, which the applicant will provide; a complete
description of the municipal services, street closings, traffic reroutes,
traffic regulations, parking regulations or the like which the applicant
requests that the Borough provide or waive; and such other information
as the Borough Manager, in his discretion, may require or deem necessary.
The Borough Council shall have the right to refuse to grant
any license if it determines that the grant of that license would
be detrimental to the public health, welfare, safety or morals. In
granting a license, the Borough Council may impose such terms and
conditions upon the licensee as it shall deem necessary to protect
or preserve the public health, welfare, safety or morals. Any violation
of a term or condition imposed by the Borough Council shall constitute
a violation of this article.
The Borough Council, at its discretion and for good cause shown,
may extend a licensee's hours of operation on a particular day and,
at its discretion, may waive any license fee prescribed by this article
in any case where the net proceeds of the exhibition, entertainment,
amusement, sports event, dance, concert, activity or establishment
are intended to benefit a licensee which is a charitable, religious,
educational, civic, community or nonprofit organization.
[Amended 3-24-1986 by Ord. No. 86-2]
A. Any person who shall violate any provision of this article shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$300 and the costs of prosecution and, upon failure to pay such fine
and costs, to imprisonment for not more than 30 days.
B. For the purposes of the imposition of the fine and costs prescribed by this §
83-6, the word "person," when applied to partnerships, firms or associations, shall mean the partners or members thereof; when applied to organizations or corporations, the officers thereof; and when applied to other entities, the officers, officials or other individuals responsible for managing the business or affairs of the entity.
C. Every day that a violation of this article continues shall constitute
a separate offense, and a separate prosecution may be instituted and
a separate fine imposed for each offense committed after the first
offense.
[Adopted 9-22-1986 by Ord. No. 86-4 (Ch. 24, Part 4, of the
1986 Code)]
This article shall be known and may be cited as the "Borough
Mechanical Amusement Device Tax Ordinance." It is enacted under the
authority of the Local Tax Enabling Act of December 31, 1965 (Act
No. 511). This article shall become effective May 9, 1968.
Effective May 9, 1968, and thereafter, it shall be unlawful
for any person to expose any mechanical amusement device for operation
within the Borough unless a locations permit for the location where
the device will be exposed for operation has been issued by the Borough,
the fee for the locations permit has been paid to the Borough, and
the mechanical amusement device tax levied by this article has been
paid to the Borough.
Duration of permit; payment of permit fee and mechanical amusement
device tax; display of permit.
A. Before any person shall expose any mechanical amusement device for
operation within the Borough he shall first obtain a locations permit
from the Borough.
B. Application.
(1) The application for a locations permit shall be in such form and
require the disclosure of such information as the Borough Manager
may from time to time prescribe. In all cases, however, the application
shall clearly disclose:
(a)
The name and business address of the applicant;
(b)
The name and residence address of each proprietor, partner,
officer or the like of the applicant;
(c)
The address of each location for which the permit is sought;
(d)
The number of devices and a brief generic description of the
devices to be exposed for operation at each location;
(e)
The total number of devices to be exposed for operation at all
the locations; and
(f)
The name and business address of the owner or vendor of the
devices.
(2) The application shall contain a statement substantially to the effect
that, under the criminal penalties of § 4904 of the Pennsylvania
Crimes Code relating to the falsification of an unsworn statement
to a public official, the information disclosed in the application
is true and correct.
C. Procedure.
(1) Within three business days after the date on which an application for a locations permit is filed with the Borough, the Borough staff shall review the application to ensure that the locations described in the application satisfy the use regulations of Chapter
240, Zoning, of the Code of the Borough and all other ordinances and regulations of the Borough applicable to the locations and either approve or disapprove the application. If the Borough staff approves the application, it shall issue the locations permit, provided that the conditions precedent set forth in Subsection
E of this section have been satisfied.
(2) The locations permit shall be issued in such number of duplicates
or counterparts as there are locations approved by the Borough staff
(and therefore covered by the permit). The locations permit shall
be in such form as the Borough Manager may from time to time determine.
In all cases, however, the permit (and each duplicate or counterpart
thereof) shall show:
(a)
The name of the permittee;
(b)
All the locations approved by the Borough staff (and therefore
covered by the permit);
(c)
The number of mechanical amusement devices to be exposed for
operation at each location covered by the permit; and
(d)
The total number of mechanical amusement devices to be exposed
for operation at all the locations covered by the permit.
D. No locations permit shall be issued for a period in excess of one
year. All locations permits issued by the Borough shall uniformly
expire on January 10 of each year, and thereafter a new locations
permit for the year (January 11 of one year to January 10 of the next
year) shall be required. Before a new locations permit for the year
is issued, a new application for a locations permit shall be filed
with the Borough.
E. A locations permit shall not be issued by the Borough staff until the permit fee prescribed by Subsection
F of this section has been paid to the Borough and the mechanical amusement device tax levied by §
83-11 has been paid to the Borough. The payment of the permit fee prescribed by Subsection
F and the payment of the mechanical amusement device tax levied by §
83-11 shall not relieve an applicant or a permittee from the payment of any other fees or taxes which may be required to be paid under other ordinances, resolutions or regulations of the Borough or under the laws, rules or regulations of another government agency or the commonwealth.
F. The permit fee for a locations permit (including all duplicates or
counterparts thereof) shall be computed on the basis of $6 for one
location of the permittee plus $3 for each location of the permittee
in excess of one.
G. The locations permit (or a duplicate or counterpart thereof) issued
by the Borough shall be conspicuously displayed by the permittee at
each location covered by the permit and as close as possible to the
mechanical amusement devices exposed for operation at the location.
[Amended 12-27-2022 by Ord. No. 2022-7]
A. Effective January 1, 2023, and thereafter, and in order to provide
revenue for the general purposes of the Borough, there is hereby levied
on the privilege of exposing a mechanical amusement device for operation
in the Borough a tax as follows:
(1) $150 per year per casino-style or skill game that accepts cash payment for the chance of a cash reward which is not otherwise regulated by the Commonwealth of Pennsylvania exposed for operation at any of the locations covered by a locations permit issued to a permittee under §
83-10, or such amount as shall be prescribed by the separate Borough Costs and Fees Schedule adopted by Council from time to time.
(2) $75 per year per other mechanical amusement device exposed for operation at any of the locations covered by a locations permit issued to a permittee under §
83-10, or such amount as shall be prescribed by the separate Borough Costs and Fees Schedule adopted by Council from time to time.
B. The total amount of the taxes due the Borough shall be paid in full to the Borough before a locations permit is issued under §
83-10 and shall be calculated on the total number of mechanical amusement devices to be exposed for operation at all the locations covered by the locations permit.
C. As set forth in §
83-10, a locations permit issued by the Borough shall expire on December 31 of each year. Accordingly, in order to avoid an inequitable tax result if a locations permit is issued for a period of less than one year, the following principles shall apply in calculating the total amount of the taxes due the Borough on the total number of mechanical amusement devices to be exposed for operation at all the locations covered by the permit:
(1) If the locations permit is issued during the period January 1 to March 31, the total amount of the taxes shall be calculated on the basis of 100% of the amount set forth in Subsection
A, above, per device.
(2) If the locations permit is issued during the period April 1 to June 30, the total amount of the taxes shall be calculated on the basis of 75% of the amount set forth in Subsection
A, above per device.
(3) If the locations permit is issued during the period July 1 to September 30, the total amount of the taxes shall be calculated on the basis of 50% of the amount set forth in Subsection
A, above per device.
(4) If the locations permit is issued during the period October 1 to December 31, the total amount of the taxes shall be calculated on the basis of 25% of the amount set forth in Subsection
A, above per device.
D. In the event that, after a locations permit has been issued, the permittee exposes more mechanical amusement devices for operation with the result that the total number of devices exposed for operation at all the locations covered by the permit exceeds the total number of devices shown in the permit, and therefore exceeds the number of devices on which the total amount of the taxes due the Borough was calculated when the locations permit was issued, that fact shall be reported to the Borough within five calendar days after the event. Thereupon, the Borough staff, using the principles set forth in Subsection
C of this section, shall promptly calculate the additional taxes due the Borough for the additional devices and, upon payment of the additional taxes to the Borough, shall promptly amend the locations permit (and all the duplicates or counterparts thereof) to show the additional devices.
[Amended 12-27-2022 by Ord. No. 2022-7]
A. Fines; definition.
(1) Any person who fails to comply with any provision of this article, who violates any provision of this article, or who makes any false statement or misrepresentation of fact in an application for a locations permit under §
83-10 or in a fact to be reported to the Borough under §
83-12A shall, upon conviction of the offense, be sentenced to pay a fine of not less than $100 nor more than $300 and the costs of prosecution and any mechanical amusement device tax then due and owing and, upon failure to pay such fine and costs, to imprisonment for not more than 30 days.
(2) For the purposes of the imposition of the fine and costs prescribed
by this subsection, the word "person," when applied to partnerships,
firms or associations, shall mean the partners or members thereof;
when applied to organizations or corporation, the officers thereof;
and when applied to other entities, the officers, officials or other
individuals responsible for managing the business or affairs of the
entity.
B. Each day that a person fails to comply with a provision of this article or each day that a person violates a provision of this article shall be deemed to constitute a new or separate offense under Subsection
A of this section and subject in all respects to the same penalty as is provided in Subsection
A, and a separate prosecution may be instituted and a separate fine imposed for each offense committed after the first offense.
C. The imposition of a penalty under this §
83-13 shall not preclude the Borough from revoking a location's permit for cause; refusing to issue any further locations permit or an amendment thereto; or instituting an appropriate action or proceeding to prevent, restrain, correct or abate a violation or any act, conduct, use or condition which is prohibited by this article.
D. In addition to the imposition of a penalty under this §
83-13, any person convicted of a violation of this article resulting from exposing a mechanical amusement device for operation in the Borough without first paying the mechanical amusement device tax levied under §
83-11 shall pay any mechanical amusement device taxes then due and owing before further exposing a mechanical amusement device for operation.