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 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 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.
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.
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.