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.
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.
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.