[Adopted 3-13-1958 by Ord. No. 9]
Unless otherwise stated, the following terms shall have, for the purpose of this article, the meanings herein indicated:
JUKEBOX
Any music-vending machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disk or key into any slot, crevice or other opening or by the payment of any price, operates or may be operated for the emission of song, music or similar amusement.
MECHANICAL AMUSEMENT DEVICE
Any device, other than a jukebox, which, upon the insertion of a coin, slug, token, plate or disk 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.
PERSON
Includes a natural person, firm, association, copartnership or corporation.
[Amended 10-13-1981 by Ord. No. 236]
The following taxes are imposed for general Borough purposes:
A. 
On each jukebox installed for use or available for rental within the Borough: $50 per year or portion thereof.
B. 
On each mechanical amusement device installed for use or available for rental within the Borough: $50 per year or portion thereof.
No person shall own, possess or maintain any of the articles taxed by § 170-2, without first obtaining a license from the designated agent of the Borough of Economy and paying to him the tax due. Said license shall be affixed to the machine for which it is issued.
It shall be the duty of the designated agent of the Borough of Economy to collect and receive the taxes and penalties imposed in § 170-2, for payment over to the Borough Secretary or Treasurer, and to enforce the provisions of this article. It shall be his duty also to keep a record showing the amount received by him from each taxpayer and the date of such receipts.
All taxes imposed in this article shall be due on or before 30 days from the date of erection or installation of the subject taxed and, if not paid within said period of time, shall be subject to a penalty of 50%.
A. 
Collection of unpaid taxes. All taxes imposed by this article, together with all interest and penalties, shall be recoverable by the Borough Solicitor as other debts of like amount are recoverable.
B. 
Violations and penalties. Any person convicted before any District Justice of violating any of the provisions or requirements of this article, or who shall fail, neglect or refuse to pay the tax or penalties imposed by this article or any person who shall refuse to permit the collector or any person designated by the Borough Council, in writing, to examine his books, records and papers or who shall knowingly make any incomplete, false or fraudulent return or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this article shall be subject to a fine or penalty of not more than $300, plus costs of prosecution, for each offense, or to undergo imprisonment for not more than 90 days for the nonpayment of such fine or penalty and costs within 10 days from the imposition thereof Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
[Amended 2-10-1987 by Ord. No. 274]