Borough of Milton, PA
Northumberland County
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Table of Contents
Table of Contents
[Adopted 1-15-1957 by Ord. No. 418]
Editor's Note: The tax heretofore enacted by ordinance was levied for the calendar year 2011 at the same rates and under the same term applicable on 12-31-2010 by Ord. No. 1168, adopted 12-8-2010. Further reenactments are on file in the Borough offices.
Unless otherwise herein expressly stated, the following terms shall have, for the purpose of this article, the meanings herein respectively indicated:
Any jukebox or mechanical amusement device for the use of which for profit a tax is levied under this article.
Any machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any crevice, slot or other opening, operates or may be operated for the emission of song, music or similar amusement.
Any device, other than a jukebox which, upon the insertion of a coin, slug, token, plate or disc, 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, provided that such term shall not include any gambling device or any mechanism that has been judicially determined to be a gambling device.
Any natural person, association, partnership, firm or corporation.
In this article, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
Editor's Note: Per Ord. No. 1194, adopted 2-25-2015, the definitions contained in this section have been superseded by those in Ch. 2, Definitions.
[Amended 10-28-1998 by Ord. No. 1103]
A tax is hereby imposed, for general borough purposes, upon the privilege of using for profit, within the Borough of Milton, any jukebox or mechanical amusement device, as herein defined. Such tax shall be payable by the person owning or operating the establishment in which the device is installed for use. Such tax shall be payable at the following rate:
On each mechanical amusement device: $50 for a calendar year or any portion thereof.
On each jukebox: $50 for a calendar year or any portion thereof.
[Amended 10-28-1998 by Ord. No. 1103]
The tax imposed by this article shall be payable to the Borough Secretary on or before the first day of February of each year. No reduction or refund of any tax payable under this article shall be granted in the case of any device destroyed, stolen, sold or otherwise disposed of or transferred after the payment of the tax; provided, however, that in the case of the substitution of any device by another device in the same class, the use of which is taxable under this article, no additional tax shall be paid, provided that the total number of devices of the same class in use upon the premises remains no greater than that upon which such tax was paid.
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:
The name of the borough.
The number of the certificate.
The name and address of the person paying the tax.
The year for which the tax shall have been paid.
The date on which such tax shall have been paid.
The type of device for which the tax shall have been paid.
The amount of tax paid.
Whenever the tax shall have been paid under this article, the Borough Secretary shall prepare, in duplicate, a certificate as herein prescribed. The original of such certificate, to which the Borough Seal shall be affixed, shall be given to the person paying such 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 seal to be affixed to each device for the use of which such tax shall have been paid. Such seal shall indicate the year for which such tax shall have been paid, the type of device and the certificate number.
In case of the loss, defacement or destruction of any original certificate or seal, the person to whom such certificates or seal was issued shall apply to the Borough Secretary who may issue a new certificate or seal in replacement thereof, upon payment of a fee of $0.50 and who shall amend the duplicate of the certificate first issued in case that a new certificate has been issued.
In case of the removal of any establishment in which any device 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 such establishment, the person operating such establishment shall report such fact within five days of such change of location or personnel, and the Secretary shall immediately amend the certificate and duplicate certificate.
Before the removal of any device from any establishment, the person operating such establishment shall remove the seal issued under this article from such device. Such seal may be affixed to another device of the same class used in such establishment.
[Amended 10-28-1998 by Ord. No. 1103]
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
Any information gained by the Borough Secretary or any other official or agent of the borough as a result of any returns, investigations or verifications required or authorized by this article shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law. Any disclosure of any information, contrary to the provisions of this section, shall constitute a violation of this article.
All taxes imposed by this article, together with all penalties, shall be recoverable by the Borough Solicitor as other debts of like amount are recovered.
[Amended 10-28-1998 by Ord. No. 1103]
Any person convicted before any District Justice of violating or failing to carry out any of the provisions or requirements of this article or of neglecting, failing or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this article at the time required of knowingly making any incomplete, false or fraudulent returns; or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not exceeding $600 for each and every offense and the costs of prosecution thereof and, in default thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the Borough Council to impose the tax or duties herein provided for.