[Adopted 2-1-1983 by Ord. No. 83-3]
As used in this article, the following terms shall have the meanings indicated:
COIN-OPERATED AMUSEMENT(S)
All manner and form of entertainment offered, displayed and made available to the general public or a selected number thereof, whereby a mechanical device or electronic device, as herein defined, is operated for use as a game, entertainment or amusement by the insertion of a coin, slug, plate or disk, and includes any device for which a charge is made for the operation or use thereof.
COIN VIDEO GAME(S)
Any machine or device similar to those defined in "electronic devices" or "mechanical devices" hereof, except that they are operated electronically and include a video screen which displays the purpose and results of the amusement.
ELECTRONIC DEVICE(S)
Any machine or device similar to those defined in "mechanical devices" hereof, except that they are operated electronically with or without video screens.
MECHANICAL DEVICE(S)
Includes any machine or device which, upon the insertion of a coin, slug, plate or disk, may be operated by the public generally for use as a game, entertainment or amusement, whether or not registering a score. Mechanical devices shall include such devices as marble machines, pinball machines, skillball, mechanical grab machines, electrical amusement devices, coin video games and all games and apparatus similar thereto under whatever name they may be indicated. Mechanical devices shall not include jukeboxes, automatic or mechanical pin-setting devices used in bowling alleys or machines or mechanical devices limited only to the sale of merchandise or services.
OFFICER
The Director of Administrative Services of the Borough.
PERSON
Any natural person, firm, corporation, partnership, association or other entity which owns any machine or device heretofore defined; the person, firm, corporation, partnership, association or other entity in whose place of business any such machine or device is placed for use by the public; and the person, firm, corporation, partnership, association or other entity having custody or control over any such machine or device.
TAXPAYER
Any person required to pay the tax imposed by this article.
VENDOR
Any person (as herein defined) maintaining a place of business in the Borough, in which place of business any coin-operated amusement, mechanical device, electronic device or coin video game is placed for operation or use by the public.
A. 
A tax of $500 annually is hereby levied, assessed and imposed on each coin-operated amusement, mechanical device, electronic device and coin video game (each as defined herein) made available or displayed for public patronage or kept for operation or use by the public within the confines of the Borough for profit, amusement or entertainment.
B. 
A vendor or taxpayer having paid the tax herein imposed, levied or assessed on each coin-operated amusement, mechanical device, electronic device or coin video game in the vendor's establishment shall receive a certificate as to the total number of said coin-operated amusements, mechanical devices, electronic devices or coin video games taxable for each establishment for each year, and having received said certificate, said vendor may change, exchange or replace said coin-operated amusements, mechanical devices, electronic devices or coin video games with other coin-operated amusements, mechanical devices, electronic devices or coin video games without the requirement that the annual tax herein imposed be paid on the replacement coin-operated amusement, mechanical device, electronic device or coin video game, provided that the total number of coin-operated amusements, mechanical devices, electronic devices or coin video games in the establishment is not increased; and provided, further, that the vendor report in writing to the Officer within three days of the installation of the replacement coin-operated amusement, mechanical device, electronic device or coin video game the name and serial number of the coin-operated amusement, mechanical device, electronic device or coin video game and the name and serial number of the coin-operated amusement, mechanical device, electronic device or coin video game which was exchanged, changed or replaced.
C. 
A vendor may not increase the number of coin-operated amusements, mechanical devices, electronic devices or coin video games in the establishment unless the vendor first pays the applicable tax imposed hereunder on each of said amusements, devices or games and submits to the Officer the name and serial number of the additional coin-operated amusements, mechanical devices, electronic devices or coin video games.
The tax levied hereunder shall be paid on or before March 1, 1983, for the year 1983, and on or before the third day of January for each succeeding year thereafter, for each coin-operated amusement, mechanical device, electronic device or coin video game (each as defined herein) situate in the establishment on or before June 30 of each year. For each coin-operated amusement, mechanical device, electronic device or coin video game first placed in the establishment on or after July 1 of each year, except replacements for those coin-operated amusements, mechanical devices, electronic devices or coin video games which were in place on or before June 30 of each year, shall be subject for the levy, assessment or imposition of a tax in the amount of $250, payable within three days after introduction into the establishment.
The tax levied hereunder shall be collected by the Officer, who shall maintain an office at 537 Bayne Avenue, Borough of Bellevue, Pennsylvania. Upon collection of the applicable tax, the Officer shall issue a receipt in the form of a sticker, which shall be receipted by said Officer, and the same shall be displayed on the coin-operated amusement, mechanical device, electronic device or coin video game for which the tax has been paid. The Officer shall at the same time issue a certificate which will set forth the total number of coin-operated amusements, mechanical devices, electronic devices or coin video games for which the establishment is taxable. Said certificate shall be always readily available for inspection by the Officer or any officer of the Borough Police Department at the location of said establishment.
A. 
Failure to pay the tax hereby imposed on or before the specified dates shall result in a penalty of a twenty-five-percent surcharge of the tax levied if the tax is paid within the succeeding 30 days. If the tax is not paid within the succeeding 30 days, the day following the 30th day, the Mayor shall direct that the coin-operated amusement, mechanical device, electronic device or coin video game be sealed until such time as the fee is paid.
B. 
If the coin-operated amusements, mechanical devices, electronic devices or coin video games continue to be made available, displayed for public patronage, or kept for operation and use by the public in violation of this article, the person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $1,000 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of this article continues shall constitute a separate offense.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Every person, as defined herein, having, operating or maintaining a place of business within the Borough who is a vendor, as defined here, and who has not previously registered shall, within 15 days after becoming a vendor, register with the Officer and supply his name, address and such other information which the Officer may require for the purpose of enforcing this article.
Any information gained by the Officer or his authorized agents or any other official of the Borough as a result of any return, investigation or examination 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 information contrary to the provisions of this section shall constitute a violation of this article. Any person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $1,000 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of this article continues shall constitute a separate offense.