[Adopted 1-15-1957 by Ord. No. 418]
[1]
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.
A.
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
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.
B.
In this article, the singular shall include the plural,
and the masculine shall include the feminine and the neuter.
[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:
[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.
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 such tax shall have been paid.
(6)
The type of device for which the tax shall have been
paid.
(7)
The amount of tax paid.
B.
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.
C.
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.
D.
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.
E.
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.
