[HISTORY: Adopted by the Borough Council of the Borough of Houston 4-14-1982 by Ord. No. 399 (Ch. 13, Part 2, of the 1985 Code of Ordinances). Amendments noted where applicable.]
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,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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.
A. 
The Borough Secretary shall procure, at the expense of the Borough, a sufficient number of licenses, 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 or license.
(3) 
The name and address of the person paying the tax.
(4) 
The year for which the tax shall have been paid.
(5) 
The type and location of device for which the tax shall have been paid.
(6) 
The amount of tax paid.
(7) 
The date on which such tax shall have been paid.
B. 
Whenever any tax shall have been paid under this chapter, the Borough Secretary shall prepare, in duplicate, a certificate or license as herein prescribed. The original of such certificate or license, to which the Borough Seal shall be affixed, shall be given to the person paying such tax, and the duplicate shall be kept on file by the Borough Secretary.
C. 
In the case of the loss, defacement or destruction of any original certificate or license, the person to whom such certificate or license was issued shall apply to the Borough Secretary, who may issue a new certificate or license in replacement thereof, upon payment of a fee of $1 and who shall amend the duplicate of the certificate or license first issued in case that a new certificate or license has been issued.
D. 
In the case of the removal of any establishment, in which any device for the use of which a tax shall have been paid under this chapter, to another location in the Borough or in case of a change in the identity of the person(s) responsible for such device as installed, such person shall report such factor within five days of such change in location or personnel, and the Secretary shall immediately amend the certificate or license and duplicate certificate or license.
E. 
Before the removal of any device from any establishment, the person(s) responsible for such device shall remove the license issued under this chapter from such device. Such certificate or license may be affixed to any other device of the same class used in such establishment during the current year.
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.
A. 
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.
B. 
All expenses incurred in the administration of this chapter shall be paid by the Borough.
C. 
This chapter shall not apply to any person or property as to whom or which it is beyond the legal power of the Borough Council to impose the tax or duties herein provided for.
[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.