§ 168-47Payment of tax.
§ 168-48Transfer of license.
§ 168-49Late charge.
§ 168-50Replacement license.
§ 168-51Relocation of machine or establishment.
§ 168-52Recovery of taxes.
§ 168-53Disposition of funds.
§ 168-54Violations and penalties.
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 purposes of this article an "amusement device."
- CIGARETTE VENDING MACHINE
- Any coin-operated machine which operates or may be operated to emit cigarettes is for the purpose of this article a cigarette vending machine.
- COIN-OPERATED MACHINES
- Any machine used for the purpose of vending cigarettes or for amusement purposes is for the purpose of this article deemed a coin-operated machine if operation requires the insertion of a coin, slug, token, plate, disc, 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 used solely for making change 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."
- ELECTROMECHANICAL DEVICE
- Any machine which does not utilize a video screen and which is operated
by inserting a coin or token, including but not limited to a pinball machine,
bowling machine, pool table or dart machine.[Added 10-21-1998 by Ord. No. 848]
- Includes any individual, group of individuals, association, firm, copartnership, corporation or legal entity.
- VIDEO DEVICE
- Any machine, including but not limited to, any electronic video machine
whose game or results are shown on a video screen.[Added 10-21-1998 by Ord. No. 848]
Word usage. In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
There is hereby imposed for the calendar year 1981 and for each calendar year thereafter, a tax for general Borough purposes under the authority of the Act of December 31, 1965, P.L. 1257, and its amendments, known as the Local Tax Enabling Act, upon the privilege of using for profit within the Borough of Baden any amusement device and any cigarette vending machine, as herein defined. Such tax shall be payable by the person owning and/or operating any 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:
Upon the privilege of using for profit within the Borough any video device, the sum of $500.
Upon the privilege of using for profit within the Borough any electromechanical device, the sum of $150.
Upon the privilege of using for profit within the Borough any cigarette vending machine, the sum of $50.
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 machines 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 time or length of installation of a machine or device. The Borough Secretary shall issue a license to be affixed to the machine or device as evidence of payment of the tax.
If any machine for which a tax is paid is replaced during the calendar year with a machine of the same type, no additional tax shall be required for the replacement machine, and it shall be proper to transfer the license from the discarded machine to the one replacing it.
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.
In case of loss, defacement or destruction of any certificate or license, the person to whom such certificate or license was issued shall apply to the Borough Secretary, who may issue a new certificate or license in replacement thereof upon payment of a fee of $0.50 and who shall amend the duplicate of the certificate first issued in case a new certificate has been issued.
In case of the relocation of any establishment in which any amusement device or cigarette vending machine is located, for the use of which a tax shall have been paid under this article, to another location in the Borough, or in case of a change in the identity of the person operating or owning any such establishment, the person operating such establishment shall report such fact within five days of such change in location or personnel, and the Secretary shall immediately amend the certificate and duplicate certificate. Before the removal of any amusement device or cigarette vending machine from any establishment, the person operating such establishment shall remove the license under this article from such device or machine.
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.
All taxes, interest and penalties collected or recovered by the Borough Secretary or any other Borough officer or person for or on behalf of the Borough shall be paid into the Borough Treasury as general revenue to be used for general revenue purposes.
Any person who shall violate any provision of this article shall, upon conviction thereof, be punishable by a fine of not more than $600, not less than $300, and the costs of such proceedings or, upon default of payment of such fine and costs, by imprisonment in the county jail for a term of not more than 30 days.