[Ord. 648, 2/7/1983, § 1]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this Part, the meaning herein indicated:
Any mechanical, electric, or electronic device used as designed
to be operated for entertainment as a game by the insertion of a piece
of money, coin, token or other article, or by paying money to have
it activated. Provided: that it shall not include any gambling device
or any mechanism that has been judicially determined to be a gambling
device.
Any juke box and/or mechanical amusement device taxable under
this Part.
Any music vending machine upon which the insertion of a coin,
slug, token, plate, disc, or key into any slot, crevice, or other
opening, for the emission of songs, music or similar amusement.
Any device, other than a juke box, which, upon insertion
of a coin, slug, token, plate, or disc, may be operated for use as
a game, entertainment, or amusement.
Natural person, firm, association, co-partnership, or corporation
(except such corporations as are exempt from taxation under the Act
of Assembly of December 31, 1965, No. 511, and its amendments.
[Ord. 648, 2/7/1983, § 2]
The following taxes are imposed for general Borough purposes:
On each mechanical amusement device or amusement game installed
for use or available for rental within the Borough - $50 per calendar
year or portion thereof.
On each juke box installed for use or available for rental within
the Borough - $25 per calendar year or portion thereof.
The taxes charged in this section can be changed from time to
time by resolution of the Borough Council of Emmaus.
[Ord. 648, 2/7/1983, § 3]
The taxes imposed under this Part shall be payable to the Borough of Emmaus by the person operating or managing any device subject to such tax, unless such tax shall first be paid by the person owning or leasing such device. In the case of any device installed for use or available for rental on or before January 3, 1983, such tax shall be payable on or before February 7, 1983, and annually thereafter so long as the device remains installed or available for rental. In the case of any such device installed for use after January 3, 1983, such tax shall be payable at the time of installation or first rental and thereafter on or before January 3 of each year as long as the device remains installed or available for rental. Any taxes payable under this Part after the first day of January of any year shall be at a quarterly prorated charge of the rates as specified in § 24-302 hereof. No deduction or refund of any tax under this Part shall be granted in the case of any device destroyed, stolen, sold, or otherwise disposed, of any payment of said tax.
[Ord. 648, 2/7/1983, § 4]
The Borough Manager shall procure, at the expense of the Borough,
a sufficient number of certificates on each of which the following
information shall be printed or inserted in ink or by typewriter:
the name of the Borough, the number of the certificate, the name and
address of the person paying the tax, the year for which the tax shall
have been paid, the date on which the tax shall have been paid, and
type of device for which the tax shall have been paid.
Whenever any tax shall have been paid under this Part, the Borough
Manager shall prepare in duplicate a certificate. The original of
such certificate shall be given to the person paying the tax and shall
be kept available for inspection on the premises by any authorized
representative of the Borough. The duplicate shall be kept on file
by the Borough Manager.
In the case of the loss, defacement, or destruction of any original
certificate, the person to whom such certificate was issued shall
apply to the Borough Manager, who may issue a new certificate upon
payment of a fee of $5, and who shall amend the duplicate of the certificate
first issued in case that a new certificate has been issued.
[Ord. 648, 2/7/1983, § 5]
Any information gained by the Borough Manager or any other official
or agent of the Borough as a result of any returns, investigations,
or verifications required or authorized by this Part shall be confidential,
except for official purposes, and except in accordance with proper
judicial order, or as otherwise provided by law. Any disclosure of
any such information, contrary to the provisions of this section,
shall constitute a violation of this Part.
[Ord. 648, 2/7/1983, §§ 6, 7]
1.
If any tax imposed in pursuance of this Part shall not be paid when
due, a penalty of 10% of the amount of tax due and unpaid shall be
added thereto, plus costs of prosecution and/or collection.
2.
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. 648, 2/7/1983, § 8; as amended by Ord. 675,
11/17/1986]
Any person convicted before the appropriate authority of violating
or failing to carry out any of the provisions or requirements of this
Part or of neglecting, failing, or refusing to furnish correct and
complete reports or returns or to pay over any tax levied by this
Part at the time required or of knowingly making any incomplete, false,
or fraudulent returns; or for attempting to do anything whatever to
avoid the payment of the whole or any part of the tax imposed by this
Part, shall be liable to a fine or penalty not exceeding $300 for
each and every offense, and the costs of prosecution thereof, and/or
imprisonment for a period not exceeding 90 days. All fines and penalties
shall be paid to the Borough of Emmaus.
Provided: that such fine or penalty shall be in addition to
any other penalty imposed by any other section of this Part.
