[Adopted 1-9-1967 by Ord. No. 323 (Ch. XXIV, Part 1, of
the 1975 Borough Code)]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this article, the meanings herein indicated:
Any jukebox, and/or mechanical amusement device under this
article.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disc or key into any
slot, crevice or other opening or by the payment of any price operates
or may be operated for the emission of songs, music or similar amusement.
Any device, other than a jukebox, which, upon 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 it shall not include
any gambling device or any mechanism that has been judicially determined
to be a gambling device.
Includes a natural person, firm, association, copartnership
or corporation, except as may be exempt under the provisions of the
law.
[Amended 5-28-1996 by Ord. No. 623]
A.
Each jukebox installed for use or available for rental within the
Borough shall be subject to taxation at the rate of $15 per calendar
year or any portion thereof.
B.
Each mechanical amusement device installed for use or available for
rental within the Borough shall be subject to taxation at the rate
of $30 per calendar year or any portion thereof.
The tax imposed under this article shall be payable to the Mayor
by the person operating or managing any device subject to such tax
unless such tax shall first be paid by the owner or person leasing
such device. In the case of any device installed for use or available
for rental on January 1, 1967, such tax be payable within 30 days
after the final enactment and publication of notice of this article,
and annually thereafter on or before February 1, so long as the device
remains installed or available for rental within the Borough. In the
case of any such device installed for use after January 1, 1967, such
tax shall be payable at the installation or time of first rental,
or within 30 days after the enactment of this article and publication
of notice thereof, whichever date is later, and thereafter on or before
February 1 of each year so long as the device remains installed or
available for rental within the Borough. No deduction or refund of
any tax under this article shall be granted in the case of any tax
payable for less than a full calendar year, nor in the case of any
device destroyed, stolen, sold or otherwise disposed of or transferred
after payment of the tax.
A.
The Mayor shall procure, at the expense of the Borough, a sufficient
number of certificates, on each of which the following information
shall be printed or inserted in ink:[1]
(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 type of device for which the tax shall have been paid, giving
the trade name, manufacturer's name and/or identification number when
available.
(7)
The date when the device was installed or made available for rental
or the fact that the device was installed or made available for rental
on or before January 1, 1967.
(8)
The amount of tax paid.
B.
Whenever any tax shall have been paid under this article, the Mayor
shall prepare in duplicate a certificate. 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 Mayor shall also procure and give to each
person paying such tax a gummed seal to be affixed to each device
upon which a tax is paid. Such seal shall indicate the year for which
the tax is 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 certificate or seal was issued shall
apply to the Mayor, who may issue a new certificate or seal upon payment
of a fee established by resolution of the Borough Council and who
shall amend the duplicate of the certificate first issued in case
that a new certificate has been issued.[2]
D.
In case of removal of any device taxed under this Act[3] to another location within the Borough or in case of a
change in the identity of the person operating or managing any such
device, such fact shall be reported within five days to the Mayor,
who shall immediately amend the certificate and the duplicate certificate;
provided, however, that no such report or amendment of certificate
shall be required in case of temporary removal of a device for any
period of 10 days or less, where the tax on the device has been previously
paid for that year.
[3]
Editor's Note: This refers to the Local Tax Enabling Act of
1965, pursuant to which this article was enacted.
Rules and regulations for the administration and enforcement
of the provisions of this article may be promulgated by the Mayor.
Any information gained by the Mayor, 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 the 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.
If any tax imposed 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.
All taxes levied by this article, together with all penalties,
shall be recoverable by the Borough Solicitor as other debts of like
amount are recovered.
[Amended 9-15-1975 by Ord. No. 429[1]]
Any person convicted of violating or failing to carry out any
of the provisions or requirements of this article or of neglecting,
failing, or refusing to furnish correct and complete reports or returns
or to pay over any tax levied by this article at the time required
or 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 by 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.
