[Ord. 509, 2/10/1982, Art. I]
This Part shall be known and may be cited as the "Morton Borough Mechanical Devices Tax Ordinance."
[Ord. 509, 2/10/1982, Art. II; as amended by Ord. 731, 2/11/2015]
1. 
Unless otherwise expressly stated, the following terms shall have for the purpose of this Part the meaning ascribed to them in this section:
DEVICE
Any pool table, bowling alley, jukebox or mechanical amusement device.
FISCAL YEAR
From the first Monday of January to the first Monday of January of the succeeding year.
JUKEBOX
Any musical 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 or by the payment of any price, operates or may be operated for the emission of songs, music or similar amusement.
MECHANICAL AMUSEMENT DEVICE
Any device other than a jukebox, which upon insertion of a coin, slug, token, plate or disc, may be operated for use as a game, entertainment of amusement, whether or not registering a score and whether or not a prize is offered, provided that it shall not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
PERSON
Any natural person, firm, association, partnership or corporation.
VENDING DEVICE
Any machine designed and intended to dispense merchandise or provide services upon the insertion of a coin or coins, slug, token, plate, disc or key into any slot, crevice or other opening, or by the payment of any price operates or may be operated for the dispensing of merchandise or the providing or a service; provided however, that no machine dispensing postage stamps of the United States of America, nor any machines dispensing merchandise upon the insertion of a one cent piece, nor any machine the profits of which are for the benefit of a church or other nonprofit corporation shall be construed as a vending device for purposes of this Part.
2. 
On and after the effective date of this Part it shall be unlawful for any person to continue to have installed for use within the Borough of Morton any device, jukebox, vending device or mechanical amusement device, unless a permit shall have been issued.
3. 
The permit shall be issued upon application to the Secretary upon a form furnished by the Secretary of the Borough, upon request, accompanied by an application fee in an amount as established, from time to time, by resolution of the Borough Council, and shall set forth the name under which the person conducts or intends to conduct the said device, jukebox, vending device or mechanical amusement device. The name of the owner or owners of the business, the location where the article is intended to be installed, the nature of the article and such other and further information as may be required by the Secretary. Separate applications must be made for each article and the person making the application must agree to collect the tax as agent for the Borough of Morton; provided however, that the application fee shall be payable only for the initial device, jukebox, vending device or mechanical amusement device installed in any single establishment.
4. 
The application shall be signed and verified by the oath or affirmation, if a natural person, and in the case of an association by members or partners thereof and in case of a corporation by the chief officer thereof.
5. 
The Secretary shall act upon application within three days after the filing thereof. If the permit is refused, the applicant may appeal to the Borough Council within 10 days by filing notice thereof together with the reasons for the appeal with the Borough Secretary. Action shall be had by the Borough Council at its next regular meeting, or at a special meeting duly called for the purpose. Notice of a special meeting shall be given to the applicant or be left upon the premises at least 24 hours prior to the special meeting.
6. 
All permits will expire on the first Monday of January of each year unless sooner suspended or revoked.
7. 
The application for a permit shall be accompanied by a fee in an amount as established, from time to time, by resolution of the Borough Council for the use of the Borough of Morton; provided, however, that the application fee shall be payable only for the initial device, jukebox, vending device or mechanical amusement device installed in any single establishment.
8. 
The Secretary may suspend any permit when the registrant fails to comply with any of the provisions of this Part and the permit shall be immediately surrendered to him and the owner or applicant may within 10 days after such suspension request a hearing before the Borough Council. Council shall hear the matter without delay and either rescind the order or suspension or continue the suspension or revoke the permit.
9. 
The permit is not assignable from person to person or transferable from one location to another and shall at all times be conspicuously displayed at the place for which issued.
10. 
No persons shall operate or expose for operation or install any of the above articles unless a valid permit in displayed upon the promises.
[Ord. 509, 2/10/1982, Art. III; as amended by Ord. 513, 4/14/1982, § 1]
1. 
Tax to provide revenue for general Borough purposes is hereby levied, assessed and imposed on all devices, jukeboxes, mechanical amusement devices exposed for operation within the Borough or installed and available for use by the general public or a limited or selected number of persons within the Borough as follows:
A. 
On each bowling alley, $50 per fiscal year or portion thereof.
B. 
On each pool table, $50 per fiscal year or portion thereof.
C. 
On each mechanical amusement device, $50 per fiscal year or portion thereof.
D. 
On each jukebox, $50 per fiscal year or portion thereof.
E. 
On each vending device, $20 per fiscal year or portion thereof.
[Ord. 509, 2/10/1982, Art. IV]
The taxes levied, assessed and imposed under this Part are payable to the Treasurer of the Borough of Morton by the person operating or managing, or upon whose property the article is installed. The taxes shall be for the fiscal year of the Municipality and there shall be no abatement of the tax by reason of application for a lesser portion than the full term and no devices shall be installed until the application fee is paid as well as the tax herein imposed and application for renewal shall be made in sufficient time so that the registration may be made immediately upon the commencement of another fiscal year. No such instrument shall be operated, displayed or installed within the Borough until the permit has been issued and the tax paid, except that in the case of renewal no machine or device shall be operated or exposed for operation until the said tax be paid.
[Ord. 509, 2/10/1982, Art. V]
The Borough of Morton may prescribe, adopt and promulgate regulations relating to any matter or thing pertaining to the administration and collection of the tax imposed.
[Ord. 509, 2/10/1982, Art. VI; as amended by Ord. 731, 2/11/2015]
1. 
Any person installing any instrument herein, the subject of taxation, without having first complied with this Part, or any one failing to pay the tax when due shall be subject to a penalty of 1/2% of the tax per month until paid and the tax shall be collected as like debts are now by law recoverable.
2. 
Any person, partnership, or corporation who or which has violated or permitted the violation of the provisions of this Part, upon being found liable therefor in a civil enforcement proceeding commenced by the Borough, shall pay a judgment of not more than $600 plus all court costs and reasonable attorney fees. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Borough may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this Part which shall be found to have been violated shall constitute a separate violation.