[Adopted 2-15-1982 by Ord. No. 409]
A. 
Unless otherwise herein expressly stated, the following terms shall have, for the purpose of this article, the meanings hereby respectively indicated:
ASSOCIATION
A partnership, limited partnership or any other unincorporated group of two or more persons.
CORPORATION
A corporation or joint-stock association organized under the laws of the United States, Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
DEVICE
Any jukebox or mechanical amusement device for the use of which, for profit, a tax is levied under this article.
JUKEBOX
Any music vending 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 entertainment, or amusement.
MECHANICAL 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 such term shall not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
PERSON
A natural person.
B. 
In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
[Amended 3-21-1983 by Ord. No. 416; 1-20-1997 by Ord. No. 501; 1-27-2005 by Ord. No. 546; 11-12-2020 by Ord. No. 612; 2-9-2022 by Ord. No. 622]
A. 
There is hereby imposed a license fee, for general Borough purposes, under the authority of Act No. 511 of 1965 of the General Assembly of the Commonwealth of Pennsylvania, approved by the Governor on December 31, 1965, the Local Tax Enabling Act,[1]upon the privilege of using for profit, within the Borough of Blawnox, any jukebox, poker machine, pool table and/or any mechanical amusement device as herein defined. On and after January 1, 2005, and every year thereafter, such license fee shall be payable by the person, association or corporation owning and/or operating the establishment in which such device is installed for use. Such license fee shall be set by resolution of Council, as amended from time to time.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
B. 
The fees set by resolution of Council shall cover the calendar year.
The tax imposed under this article shall be payable to the Borough Secretary on or before the first day of April 1982 and on the first day of April each and every year thereafter. 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 case of any tax payable for less than a full calendar, or in case any device destroyed, stolen, sold or otherwise disposed of or transferred after the payment of such tax; provided, however, in the case of 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.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The paid invoice for a mechanical device tax shall serve as the certificate of payment of tax.
Any information gained by the Borough Secretary or any other official 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. 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 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.
This article shall not apply to any person or property as to whom or which it is beyond the legal power for the Borough Council to impose the tax or duties herein provided for.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person who shall be convicted under the provisions of the Local Tax Enabling Act for violation or failing to carry out any of the provisions or requirements 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, upon conviction in a summary proceeding under the Pennsylvania Rules of Criminal Procedure, be guilty of a summary offense and shall be punishable by a fine of not more than $1,000, plus court costs and reasonable attorneys' fees incurred by the Borough in the enforcement proceedings. Upon judgment against any person by summary conviction, or by proceedings by summons on default of the payment of the fine or penalty imposed and the costs, the defendant may be sentenced and committed to the county correctional facility for a period not exceeding 30 days. Each day that such violation exists shall constitute a separate offense, and each section of this article that is violated shall also constitute a separate offense. In addition to or in lieu of enforcement under this section, the Borough may enforce this article in equity in the Court of Common Pleas of Allegheny County.
If any section, sentence, clause or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses or sections or parts of this article. It is hereby declared as the intent of the Borough Council that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
Any ordinance or part of an ordinance conflicting with the provisions of this article be and the same is hereby repealed insofar as the same affects this article.