[Adopted 9-13-1994 by Ord. No. 9-1994[1]]
[1]
Editor's Note: This ordinance was reenacted
11-5-2008 by Ord. No. 5-2009, which stated that it would be effective
from 1-1-2009 to 12-31-2009 and annually for each calendar year thereafter.
Ordinances adopting subsequent reenactments are on file in the Borough
offices.
A.
COIN-OPERATED CAR WASH
PERSON
PINBALL MACHINE
POOL TABLE
VIDEO GAME
As used in this article, the following terms shall
have the meanings indicated:
Any mechanical device, machine or apparatus whatsoever which
operates or may be operated for the washing of automobiles or other
vehicles through the insertion of a coin, slug, token, disc, plate,
key, or other similar device, object, or implement.
Includes any individual, group of individuals, association,
firm, partnership, corporation or legal entity.
Any mechanical device, machine or apparatus whatsoever for
the playing of games and amusement, whether or not registering a score,
and whether or not a prize is offered, being commonly known as a "pinball
machine," upon which games are played through the insertion of a coin,
slug, token, disc, plate, key or other similar device, object, or
implement.
Any device, table or apparatus whatsoever for the playing
of games and amusement, including but not limited to playing games
commonly known as "pool" or "billiards," whether or not registering
a score, and whether or not a prize is offered, being commonly known
as a "pool table," upon which games are played through payment in
some form for the use of the table or through the insertion of a coin,
slug, token, disc, plate, key or other similar device, object, or
implement.
Any mechanical device, machine, or apparatus whatsoever for
the playing of games and amusement, whether or not registering a score,
and whether or not a prize is offered, being commonly known as a "video
game," upon which games are played through the insertion of a coin,
slug, token, disc, plate, key, or other similar device, object, or
implement.
B.
In this article, the singular shall include the plural,
and the masculine shall include the feminine and the neuter.
A.
There is hereby imposed for the calendar year 1994,
and for each calendar year thereafter, a tax for general Borough purposes
upon the privilege of using for profit within the Borough of Moosic
any video game, any pinball machine, any pool table, and any coin-operated
car wash as herein defined. Such tax shall be payable by the person
owning and/or operating any establishment in which such machine or
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:
B.
The tax herein imposed shall not be applicable to
any machine or device operated for the sole benefit of and on the
premises of a charitable or nonprofit organization, nor shall this
article apply to any person or property to whom or which it is beyond
the legal power of the Borough to impose the tax herein provided.
No person shall begin or continue to use for
profit within the Borough of Moosic any video game, any pinball machine,
any pool table, or any coin-operated car wash without first having
paid the annual tax thereon and without having affixed to said machine
or device a current stamp or seal. The tax herein imposed shall be
payable at the office of the Borough Secretary on or before the 15th
day of February of each calendar year. The tax on devices installed
after the 15th day of February shall be paid prior to the use of the
said machine or device. No deduction or refund of any tax payable
under this article shall be granted for any reason having to do with
the time or length of installation of a machine or device, or in the
case of any machine or device being destroyed, stolen, sold or otherwise
disposed of or transferred after payment of such tax. However, in
the event any machine or device for which a tax is paid is replaced
during the calendar year with a service of the same type, i.e., video
game, pinball machine, pool table, or coin-operated car wash, then
no additional tax shall be required for the replacement device, and
it shall be proper to transfer the stamp or seal from the discarded
device to the one replacing it.
A.
The Borough Secretary shall procure, at the expense
of the Borough, a sufficient number of certificates 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.
(3)
The name and address of the person paying the tax.
(4)
The year for which the tax shall have been paid.
(5)
The date on which the tax shall have been paid.
(6)
The amount of the tax paid.
(7)
The location of the premises where the machine is
to be operated.
B.
Whenever any tax shall have been paid under this article,
the Borough Secretary shall prepare in duplicate a certificate herein
prescribed. The original of such certificate to which the Borough
Seal shall be affixed shall be given to the person paying the tax,
and the duplicate shall be kept on file by the Borough Secretary.
The Borough Secretary shall also procure and give to each person paying
such tax a stamp or seal to be affixed to each machine for which such
tax shall have been paid. Such stamp or seal shall indicate the year
for which such tax shall have been paid and the certificate, stamp,
or seal, the person to whom such certificate, stamp, or seal was issued
shall apply to the Borough Secretary who may issue a new certificate,
stamp, or seal in replacement thereof upon payment of a fee of $0.50,
and who shall amend the duplicate for the certificate has been issued.
Certificates, stamps, or seals shall not be transferable from one
person to another. Before the removal of any machine or device from
any establishment, the person operating such establishment shall remove
the stamp or seal issued under this article from such machine or device.
If any tax levied pursuant to this article shall
not be paid when due, a penalty of 10% per month shall be added thereto
until such tax and all penalties shall be paid.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Borough of Moosic as debts of like amount are by law recoverable.
All taxes, interest and penalties collected or recovered by the Borough
Secretary or any other person or officer on behalf of the Borough
of Moosic shall be paid into the Borough Treasury as general revenue
to be used for general revenue purposes.
Any person who shall be convicted before a District
Justice for violating or failing to carry out any of the provisions
or requirements of this article, or for failing or refusing to furnish
complete and correct returns, or for failing or refusing to pay over
any tax levied by this article at the time required, or of doing or
attempting to do anything whatever to avoid the payment of the whole
or part of the tax imposed under this article, or of using for profit
any video game, pinball machine, pool table, or coin-operated car
wash to which a current stamp or seal is not affixed, shall be liable
to a fine or penalty of not more than $600 for each and every offense,
plus costs of prosecution, and, in default of payment of such fine
and costs, to imprisonment for not more than 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.