[Adopted 7-2-1982 by Ord.
No. 311 (Part 3, Ch. 2, Art. B, of the 1985 Code
of Ordinances)]
A.
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
Unless otherwise expressly stated in this article, the following
terms shall have for the purpose of this article the meanings respectively
indicated by this section:
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.
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.
Any natural person, association, copartnership, firm or corporation
owning or operating an amusement device for profit.
B.
In this article, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
There is hereby imposed a tax, for general Borough purposes,
under the authority of the Act of General Assembly, approved the 31st
of December, 1965, P.L. 1257, and its amendments known as "The Local
Tax Enabling Act,"[1] upon the privilege of using for profit within the Borough of Collegeville, any jukebox or mechanical amusement device, as defined in § 612-12. Primary liability for the tax imposed under this article shall be with the actual owner of the amusement device, however, the Borough may, in assessing the tax, seek payment from any lessee of any device.
A.
On each mechanical amusement device, $100 for the calendar year or
any portion thereof.
B.
On each jukebox, $25 for the calendar year or any portion thereof.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The tax imposed under this article shall be payable to the Borough
at the Borough office, on or before the 31st of January of each calendar
year. In the case of machines that are installed after the 31st of
January of each calendar year, the tax imposed under this article
shall be paid prior to the use of the machine or device. 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 fiscal year or in
the case of the device being destroyed, stolen, sold or otherwise
disposed of, or transferred out of the Borough, after payment of the
tax.
A.
The secretary shall procure, at the expense of the Borough, a sufficient
number of certificates upon each of 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 the tax shall have been paid.
(6)
The amount of the tax paid, name of device.
(7)
The location of the premises where the machine is to be operated.
(8)
The number of machines on the premises.
B.
The secretary shall procure and give to each person having machines
in the Borough a certificate for the person to list the information
set forth above, which is to be completed in duplicate and supplied
to the secretary with payment for the number of devices located on
a premises. The original certificate is subject to approval by the
secretary and shall then be returned to the person paying the tax
for retention at the location where the machines are used. If additional
machines are located on the premises the person, either the owner
of the machine or the proprietor of the premises, shall pay the necessary
additional tax to the secretary.
If any tax levied in pursuance of this article shall not be
paid when due, a penalty of 15% per month of the amount of the tax
due and unpaid shall be added thereto.
A.
The secretary is authorized and empowered to make a determination
of the tax due by the persons described herein, based upon the facts
contained in the certificate, or upon any information within her possession,
and for this purpose, the secretary, or any authorized agent or officer
of the council is authorized to examine the books, papers and records
of any person taxable under this article, to verify the accuracy of
any certificate or payment made under the provisions thereof or to
ascertain whether the taxes imposed by this article have been paid.
B.
Any information gained by the secretary or any other agent or official
of the Borough as a result of any returns, investigations or verification
required or authorized by this article shall be confidential, except
for official purposes and except in accordance with the proper judicial
order or as otherwise provided by law. Any disclosure of any information
contrary to the provisions of this section shall constitute a violation
of this article.
All taxes imposed by this article together with all penalties,
interest and costs, shall be recoverable by the solicitor as debts
of like amount are by law recoverable.
All taxes, interest and penalties collected or recovered by
the 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.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of council to impose the
tax or duties provided for in this article.
Any person who shall be convicted before any Magisterial District
Judge for violation or failing to carry out any provision or requirement
of this article or of neglecting, failing or refusing to furnish complete
and correct returns or to pay over any tax levied by this article
at the time required, or of knowingly making any incomplete, false
or fraudulent return; or of doing or attempting to do anything whatever
to avoid the payment of the whole or any part of the tax imposed under
this article shall be liable to a fine or penalty not exceeding $300
for each and every offense and the costs of prosecution thereof, and
in default of payment of any such fine and costs, to imprisonment
for not more than 30 days, provided that such fine or penalty shall
be in addition to any other penalty imposed by any other section of
this article.
This article shall go into effect 30 days after enactment and
the tax levied under this article shall be imposed for the calendar
year ending December 31, 1982, and each calendar year ending on December
31 thereafter.
