There is hereby imposed a tax, for general revenue
purposes, under the authority of the Act of December 31, 1965, Act
No. 511, the Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
upon the privilege of using for profit, within the Borough of West
Chester, Chester County, Pennsylvania, any device or mechanical amusement
device as defined herein. Such tax shall be payable at the following
rate: on each device or mechanical amusement device, two hundred dollars
($200.) for the fiscal year or any portion thereof. No deduction or
refund of any tax payable under this Article shall be granted in the
case of a tax payable for less than a full calendar year or in the
case of any device being destroyed, stolen, sold or otherwise disposed
of, or transferred out of the Borough of West Chester, after the payment
of such tax.
[Amended 5-8-1985 by Ord. No. 5-1985]
The tax imposed under this Article shall be
payable to the Borough of West Chester on or before the first day
of May 1983 for the taxable year of January 1, 1983, through December
31, 1983, and for the 1984 and 1985 taxable years, on or before May
1 of the respective year, and for each taxable year thereafter, on
or before the first business day in January of that year. No deduction
or refund of any tax payable for less than a full year or in case
of any device destroyed, stolen, sold or otherwise disposed of or
transferred after the payment of such tax; provided, however, that
in the case of the 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 is used upon the premises remains no greater than
that upon which such tax was paid.
If any tax levied pursuant to this Article shall
not be paid when due, a penalty of ten per centum (10%) of the amount
of the tax due and unpaid shall be added thereto, in addition to all
other penalties provided by law.
[Amended 5-10-1989 by Ord. No. 11-1989]
Any person who violates this Article or fails
to carry out any of the provisions or requirements of this Article,
or who neglects or fails or refuses to furnish complete, accurate
and correct returns to the Borough of West Chester, or neglects, fails
or refuses to pay over any tax levied by this Article at the time
required, or who knowingly makes any incomplete, false or fraudulent
return, or who does or attempts to do anything whatsoever to avoid
payment of the whole or any part of the tax imposed hereunder, shall
be guilty of a summary offense and, upon conviction thereof in any
District Justice Court of the Commonwealth of Pennsylvania, be guilty
of a summary offense and, upon conviction thereof in any District
Justice Court of the Commonwealth of Pennsylvania, shall be liable
to a fine or penalty not to exceed six hundred dollars ($600.) for
each and every offense, and the cost of prosecution thereof, and,
in default of payment of any such fine and costs, to imprisonment
in the county jail for not more than thirty (30) days, provided that
any such fine or penalty shall be in addition to any other penalty
imposed by any other section of this Article.