[Adopted 1-3-1984 by Ord. No. 700]
There is hereby levied, assessed and imposed on each person,
partnership, association or corporation operating poolrooms, billiard
rooms, shuffle boards, shuffle bowlers, pinball machines, jukeboxes
and all other mechanical amusement devices for the use, operation
or playing of which or attendance at which a charge is made, an annual
tax for the taxable year beginning January 1, 1984, and ending December
31, 1984, and for each and every calendar year thereafter at the following
rate for general revenue:
A.
Upon all poolrooms, billiard rooms, shuffle boards, for the use,
operation or playing of which a charge is made, $24 per annum for
each and every table installed in each poolroom or billiard room and
$24 per annum for each shuffle board operated.
B.
For each such pinball machine or other mechanical and electrical
amusement device, $100 per annum.
C.
For each such jukebox, $50 per annum.
The person, partnership, association or corporation subject
to the payment of the tax herein provided, assessed, levied and imposed
shall make and file with the Secretary of the Borough a return furnished
or obtainable from the Borough, setting forth the subject of the tax,
the rate by which the tax is determined and the amount of the tax
due, together with such other pertinent information as the Borough
may require, on or before July 1 of each year, and the tax as set
forth in the return shall be due and payable to the Secretary of the
Borough upon August 1 of each year.
[Amended 4-3-2017 by Ord.
No. 894]
All taxes imposed by this article remaining unpaid after they
become due shall bear interest at the rate of 6% per annum; and those
upon whom said taxes are imposed shall be further liable to a penalty
of 10% of the amount of the unpaid tax.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person who violates or permits a violation of this article
shall, upon being found liable therefor, pay a fine of not more than
$600, plus court costs and reasonable attorneys’ fees incurred
by the Borough in the enforcement proceedings. If the penalty is not
paid, the Borough shall initiate a civil action for collection in
accordance with the Pennsylvania Rules of Civil Procedure. Each day
a violation exists shall constitute a separate offense, and each section
of this article that is violated shall also constitute a separate
offense. In addition to or in lieu of enforcement under this section,
the Borough may enforce this article in equity in the Court of Common
Pleas of Erie County.
