Unless otherwise herein expressly stated, the following terms
shall have, for the purpose of this chapter, the meanings hereby respectively
indicated:
DEVICE
Any mechanical amusement device for the use of which for
profit a tax is levied under this chapter.
MECHANICAL AMUSEMENT DEVICE
Any device, to include 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
Any natural person, association, copartnership, firm or corporation.
In this chapter, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Amended 1-13-1999 by Ord. No. 449A; 12-31-2008 by Ord. No. 483]
There is hereby imposed a tax, for general Borough purposes,
under the authority of the Local Tax Enabling Act, upon the privilege of using for profit, within the Borough
of Houston, any mechanical amusement device, as herein defined. Such
tax shall be payable by the person or persons responsible for the
installation of the device, the vending concern. Such tax shall be
payable at the following rate(s): On each mechanical amusement device,
excluding a jukebox and video poker machine, $150 per each calendar
year or any portion thereof. On each video poker machine, $300 per
each for the calendar year or any portion thereof. On each jukebox,
$75 per each for the calendar year or any portion thereof.
The tax imposed under this chapter shall be payable to the Borough
of Houston, on or before the first day of February. No deduction or
refund of any tax payable under this chapter shall be granted in the
case of any tax payable for less than a full calendar year, or in
the case of any device destroyed, stolen, sold or otherwise disposed
of or transferred after the payment of such tax; provided, however,
in the case of the substitution of any device by another device in
the same class, the use of which is taxable under this chapter, 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.
If any tax levied in pursuance of this chapter shall not be
paid when due, a penalty of 10% of the amount of tax due and unpaid
shall be added thereto.
Any information gained by the Borough Secretary or any other
official or agent of the Borough as a result of any returns, 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. Any disclosure of
any information, contrary to the provisions of this section, shall
constitute a violation of this chapter.
All taxes imposed by this chapter, together with all penalties,
interest and costs, shall be recoverable by the Borough Solicitor
as debts of like amount are by law recoverable.
[Amended 9-18-1985 by Ord. No. 411; 10-12-1988]
Any person who shall be convicted before a Magisterial District
Judge for violating or failing to carry out any of the provisions
or requirements of this chapter or of neglecting, failing or refusing
to furnish complete and correct returns or to pay over any tax levied
by this chapter at the time required, or of knowingly making any incomplete,
false or fraudulent return; or of doing or attempting to do anything
whatever to evade the payment of the whole or any part of the tax
imposed under this chapter shall be liable to a fine or penalty not
exceeding $600 for each and every offense, and/or to imprisonment
in the county jail for not more that 90 days, provided that such fine
or penalty shall be in addition to any other penalty imposed by any
other section of this chapter.