[Adopted 6-16-1988 by Ord. No. 466]
Unless otherwise expressly stated, the following
words and phrases used in this article shall have the meanings herein
indicated:
Any machine or device operated by the insertion of payment
of a coin, token, plate, disc or similar means for the purpose of
entertainment, amusement or game, whether or not a score is registered
and whether or not a prize is offered.
The Chief of Police of the Borough of Palmerton, or his designee.
Any amusement device which utilizes electricity or electricity
and mechanical mechanisms as the basis of its operating system. Such
devices shall include but not be limited to jukeboxes, pinball machines,
slot machines, bowling games, etc.
Any amusement device which utilizes electricity and electronic
components, including a video display, as the basis of its operating
system. Such devices shall include but not be limited to video games,
computers, etc.
Any amusement device which utilizes only mechanical mechanisms
and is free of all electrical hookups when in full operation. Such
devices shall include but not be limited to conventional pool tables.
Every natural person, firm, partnership, association, other
form of unincorporated enterprise owned by two or more persons or
corporation. Whenever used in any clause prescribing and imposing
a penalty, the term "person," when applied in firms, partnerships
or associations, shall mean the partners or members thereof and, when
applied to corporations, the officers thereof.
The use of the singular herein shall include
the plural, and the use of the masculine shall include the feminine
and neuter.
A.
Effective upon passage of this article and thereafter,
a tax is hereby levied, assessed and imposed, for general revenue
purposes, upon the privilege of using or operating within the Borough
of Palmerton each class of amusement device as herein provided:
(1)
For each mechanical amusement device: $15 for the
calendar year or any portion thereof.
(2)
For each electrical amusement device:
(a)
$11 for the period beginning January 1 and ending
March 31 of each year or part thereof.
(b)
$11 for the period beginning April 1 and ending
June 30 of each year or any part thereof.
(c)
$11 for the period beginning July 1 and ending
September 30 of each year or any part thereof.
(d)
$11 for the period beginning October 1 and ending
December 31 of each year or any part thereof.
(3)
For each electronic amusement device:
(a)
$18.50 for the period beginning January 1 and
ending March 31 of each year or any part thereof.
(b)
$18.50 for the period beginning April 1 and
ending June 30 of each year or any part thereof.
(c)
$18.50 for the period beginning July 1 and ending
September 30 of each year or any part thereof.
(d)
$18.50 for the period beginning October 1 and
ending December 31 of each year or any part thereof.
B.
The tax levied herein shall be due and payable by
the operator of the establishment in which the amusement device(s)
is located on or before the 15th day after the commencement of the
period in which the tax is due or on or before such amusement device(s)
shall have been installed or located, whichever date shall be later.
C.
No reduction or refund shall be made or granted for
periods less than those set forth in the preceding subsections of
this section or in the case of any amusement device that shall be
destroyed, damaged, sold, stolen or otherwise incapacitated, disposed
of or transferred after payment is due.
A.
At the time of payment of tax levied herein, the Chief
of Police shall issue a permit to the operator of the establishment
in which the amusement device(s) is located.
B.
A separate permit describing the type and class of
amusement device and the period for which the tax has been paid shall
be issued for each amusement device for which the tax has been paid.
C.
The operator of every establishment in which amusement
devices are present shall display every permit issued to him/her or
her under this article in a prominent place in the establishment.
It shall be unlawful for the operator to permit any amusement device
to be operated or used in his establishment unless a current permit
is displayed as herein provided.
If any amusement device for which a tax is paid
during any tax period shall be replaced with an amusement device of
the same class, no additional tax shall be required for the replacement
amusement device for the balance of the tax period, provided that
the Borough is notified, in writing, at the time the replacement is
made by the operator of the establishment.
In case of the loss, defacement or destruction
of any permit issued under this article, the operator to whom such
permit was issued shall apply to the Chief of Police for a duplicate
permit, which shall be issued by the Chief of Police to such operator
upon payment of a fee of $5.
The Chief of Police is hereby authorized and
directed to make such regulations and to take such other measures
as shall be deemed necessary or convenient to carry this article into
effect.
If any tax levied pursuant to this article shall
not be paid when due, a penalty of 10% of the amount of tax due and
unpaid shall be added thereto.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Borough Solicitor as debts of like amount are by law recoverable.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person who shall fail, neglect or refuse to comply with any of the provisions of this article or of any regulation or requirement made pursuant thereto shall be guilty of a violation of this article, and, for each and every violation, upon conviction thereof, such person shall be sentenced to pay a fine as provided in Chapter 1, General Provisions, Article II, § 1-17A.
