[HISTORY: Adopted by the Borough Council of the Borough of
Springdale 12-18-1979 by Ord. No.
1019. Amendments noted where applicable.]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this chapter, the meaning herein intended.
Any music vending machine, contrivance, or device which,
upon the insertion of a coin, slug, disk, plate or token or key into
any slot, crevice or other opening, by which payment of any price,
operates or may be operated for the emission of songs, music or similar
amusement.
Any device other than a jukebox which, upon the insertion
of a coin, slug, token, plate or disk, may be operated and used as
a game, entertainment or 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 which has been judicially
determined to be a gambling device.
Includes natural persons, firms, associations, copartnerships,
or corporations.
Any automatic vending machine used for the sale of any article
of merchandise whatsoever, and controlled by the insertion of a coin
or coins or by a punch. It shall not include machines or devices used
solely for the vending of service food, postage stamps or confectionery.
A.
The following taxes are imposed for general Borough purposes effective
January 1, 1980, and each calendar year thereafter:
(1)
On each bowling alley machine installed for use within the Borough,
$25.
(2)
On each pool or billiard table installed for use in the Borough,
$25.
(3)
For each mechanical amusement device installed for use or available
for rental within the Borough, including pinball machines, $150.
(4)
For each mechanical amusement device installed for use or available
for rental within the Borough which gives a prize, either in cash,
merchandise, tokens, or otherwise, $350.
(5)
On each jukebox machine installed for use or available for rental
within the Borough, $50.
B.
No tax shall be imposed on any pool or billiard table or bowling
alley machine, wherever located or used, or the use of, for which
no fee is charged or collected.
C.
No tax
shall be imposed oftener than once in any year on any individual device
taxable under this chapter.
The tax imposed under this chapter shall be payable to the Springdale
Borough Office, Borough Secretary, within 10 days after installation,
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. Any device installed within the first six months of the
year shall be subject to payment of the full tax; any device installed
after the 30th day of June of each year shall pay 1/2 of the tax.
Upon payment of the tax, the person so paying shall receive a certificate
under the seal of the Borough, which certificate shall be at all times
attached to the machine or device or displayed in a conspicuous place
on the premises.
A.
The Borough Secretary 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:
(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 of payment.
(6)
The type of device for which the tax shall have been paid (giving
trade name, manufacturer's name or identification number, when available).
(7)
The date when the device was installed for rental.
(8)
The amount of the tax paid.
B.
The certificate shall be in duplicate, and the original, 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.
Any information gained by the Borough Secretary or any other
officer or agent of the Borough as a result of any investigations
or verifications required or authorized by this chapter shall be confidential,
except for official purposes, and except in accordance with proper
judicial order or as otherwise provided by law, and any disclosure
of any such information contrary to the provisions of this section
shall constitute a violation of this chapter and be punishable as
such.
If any tax imposed pursuant to this chapter shall not be paid
when due, a penalty of 10% of the tax due and unpaid shall be added
to the amount of the tax due.
Taxes levied by this chapter, together with all penalties, shall
be recoverable by the Borough of Springdale through its Solicitor
or other legal remedy as any other debts or obligations or taxes may
be recovered according to law.
Any person convicted before the Magisterial District Judge or
any Judge of the County of Allegheny, Pennsylvania, of violating or
failure to comply with or carry out any of the provisions of this
chapter, or attempting to do anything whatsoever to avoid the payment
of the whole or any part of the tax imposed by this chapter, shall
be liable to a fine not exceeding a maximum of $300, at the discretion
of the hearing Magisterial District Judge or other Judge of Allegheny
County, Pennsylvania, for each and every offense, plus costs of prosecution,
and, in default thereof, to undergo imprisonment in the Allegheny
County Jail or other like institution in the county or state for a
period not exceeding 30 days.
This chapter shall become effective January 1, 1980.
