[Adopted 12- -1986 by Ord. No. 820]
A. 
As used in this article, the following terms shall have the meanings indicated:
AMUSEMENT DEVICE
Any coin-operated machine which operates or may be operated as a jukebox, i.e., for the emission of song, music or other similar amusement, and any coin-operated machine which operates or 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, is for the purpose of this article an amusement device.
COIN-OPERATED MACHINES
Any machine used for the purpose of vending, whether of merchandise or services, deemed a coin-operated machine, if operation requires the insertion of a coin, slug, plate, token, key or other similar device, object or implement in a slot or opening in order to operate, manipulate or enjoy the machine; provided, that no machine operated for the sole benefit of, by or on the premises of a charitable or nonprofit organization, no machines used solely for making change, dispensing newspapers and no telephone or other machine owned by and used by and for the benefit of a public utility shall be deemed a coin-operated machine.
PERSON
Any individual, group of individuals, association, firm, corporation, copartnership or legal entity.
SERVICE MACHINE
Any coin-operated machine which operates or may be operated for the rendering of a service; that is, and not limited to, washing of clothes, drying of clothes, waxing of shoes, or any machine the primary purpose of which is to render any service is for the purpose of this article a service machine.
VENDING MACHINE
Any coin-operated machine which operates or may be operated to emit merchandise of any type or description is for the purpose of this article a vending machine.
B. 
In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
[Amended 1-9-1990 by Ord. No. 836; 1-6-1992 by Ord. No. 854]
For general Borough purposes and under the authority of the Act of December 31, 1965 (Pamphlet Law 1257) and its amendments, a tax is hereby imposed upon the privilege of using for profit, within the Borough of Morrisville, any amusement device, any service machine and any vending machine, as herein defined. Such tax shall be payable by the person owning and/or operating the establishment in which such device is installed or located for use. Such tax shall be payable at the following rate, payable for the calendar year or any portion thereof:
A. 
On each amusement device: $100 per year.
B. 
On each service machine: $15 per year.
C. 
On each vending machine: $15 per year.
D. 
On non-coin-operated pool table: $100 per year.
[Amended 1-9-1990 by Ord. No. 836; 10-30-1991 by Ord. No. 850]
The tax imposed herein shall be payable at the office of the Borough Secretary on or before the thirty-first-day of March of each calendar year. The tax on additional devices or machines installed which exceed the number of devices or machines for which tax was paid shall be paid prior to the use of such machines or devices. Notwithstanding, the Borough may bill the owner-operator of the establishment in which the devices are installed or located for use. It shall be the responsibility of the owner-operator of the establishment at all times to pay the tax on the proper number of machines or devices. No deduction or refund of any tax payable under this article shall be granted for any reason having to do with time or length of installment of a machine or device. The Borough Secretary shall issue a certificate to be affixed in a conspicuous public place in the premises wherein the device is located.
If any machine for which a tax is paid is replaced during the calendar year with a machine of the same category, i.e., amusement, service, or vending, no additional tax shall be required for the replacement machine and it shall be proper to transfer the stamp from the discarded machine to the one replacing it.
All taxes imposed by this article, together with all penalties, interest and costs, shall be recoverable by the Borough Solicitor as debts of like amounts are by law recoverable.
[Amended 10-20-1991 by Ord. No. 850]
Any person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine of not less than $50, nor more than $300 for each machine or device in violation of this article, together with costs of prosecution, or to imprisonment for a term not to exceed 30 days. Provided, that payment of any fine or costs imposed shall not be deemed payment of tax and provided further that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
This article shall become effective on the 1st day of January 1987; and shall remain in effect from year to year thereafter unless the rate is changed by the Borough.