[Adopted 11-7-1956 by Ord. No. 394, approved 11-7-1956]
Unless otherwise herein expressly stated, the following terms shall have, for the purpose of this article, the meanings hereby respectively indicated:
DEVICE
Any jukebox or mechanical or electrical amusement device for the use of which for 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, crevice or other opening, operates or may be operated for the emission of song, music or similar amusement.
MECHANICAL OR ELECTRICAL AMUSEMENT DEVICE
Any device, other than a jukebox, which, upon the insertion of a coin, slug, token, plate or disc, may be operated for use as a game, entertainment or amusement, whether or not registering a score and whether or not a prize is offered, provided that such term shall not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
PERSON
Any natural person, association, copartnership, firm or corporation.
[Amended 3-6-1972 by Ord. No. 525, approved 3-6-1972; 2-5-1980 by Ord. No. 602, approved 2-5-1980; 10-3-1985 by Ord. No. 641, approved 10-3-1985]
A. 
There is hereby imposed a license fee for general Borough purposes upon the privilege of using for profit, within the Borough of Darby, any jukebox or mechanical or electrical device as herein defined. Said license fee is for the cost of administering this article and for periodic inspections, which shall include, among other things, inspection to determine that the establishment is in compliance with the Electrical Code[1] and that the devices and machines installed therein do not cause any violation of the Electrical Code or create any harm or danger to the establishment or its occupants; to determine compliance with the Building Code[2] and, particularly, to determine the weight of the machines installed and whether they cause any undue weight problems to any part of the building; and to determine whether there is sufficient area for the patrons using the machines after installation; and to inspect and see if there is quick accessibility to electrical lines in case of emergency repairs or fire upon the premises. Such license fee shall be payable by the person owning and/or operating the establishment in which such device is installed for use. Such license fee shall be payable at the following rate:
(1) 
On each mechanical or electrical amusement device: $300 for the calendar year or any portion thereof.
(2) 
On each jukebox: $300 for the calendar year or any portion thereof.
(3) 
On each mechanical device dispensing cigarettes: $300 for the calendar year or any portion thereof.
(4) 
On each mechanical device dispensing food, candy, soda and milk or other packaged foods and beverages: $300 for the calendar year or any portion thereof.
[1]
Editor's Note: See Ch. 59, Uniform Construction Codes.
[2]
Editor's Note: See Ch. 59, Uniform Construction Codes.
B. 
The license fees set forth herein shall be payable on or before January 1 of each year or at the time of the issuance of a license if the same is issued after January 1.
[Amended 3-6-1972 by Ord. No. 525, approved 3-6-1972]
The tax imposed under this article shall be payable to the Borough Secretary on or before the 31st day of July for any year. No deduction or refund of any tax payable under this article shall be granted in the case of any tax payable for less than a full calendar year or in the case of any device destroyed, stolen, 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 by 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 of the same class in use upon the premises remains no greater than that upon which such tax was paid.
A. 
The Borough Secretary shall procure, at the expense of the Borough, a sufficient number of certificates upon 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 serial number, if any, and a description of the device for which the tax shall have been paid.
(8) 
The amount of the tax.
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 certificate, to which the Borough seal shall be affixed, shall be given to the person paying the tax, and the duplicate shall be kept on file by the Borough Secretary. The Borough 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 serial number, if any, and the tax 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 of $0.50, and who shall amend the duplicate of the certificate first issued in case a new certificate is issued.
D. 
In case of the removal of any establishment in which is located 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 the person operating or owning any such establishment, the person operating or owning such establishment 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. Such seal may be affixed to any other device of the same class used in such establishment during the current year, provided that the person operating or owning such establishment shall notify the Secretary of such change and receive an amended certificate.
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 returns, investigations or verifications required or authorized by this article shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law.
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, interest and penalties collected or recovered by the Borough Secretary or any other Borough officer or person for or 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.
[Amended 3-5-1975 by Ord. No. 557, approved 3-5-1975; 10-3-1985 by Ord. No. 641, approved 10-3-1985]
Any person who shall be convicted before a District Justice of violating any of the provisions or requirements of this article or of neglecting, failing or refusing to pay over a license fee levied by this article at the time required, or of knowingly supplying false or misleading information to the Borough Secretary, or of forging or changing any certificate or seal issued hereunder, or of doing or attempting to do anything whatever to avoid the payment of the whole or any part of the license fee imposed hereunder, shall be liable to a fine or penalty not exceeding $300 for each and every offense and the costs of prosecution and, in default of payment of any such fine and costs, to imprisonment in the county jail for not more than 30 days, provided that such a fine or penalty shall be in addition to any other penalty imposed by any other section of this article.