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[Adopted 1-5-1970 by Ord. No. 238, approved 1-5-1970]
A. 
Unless otherwise herein expressly stated, the following terms shall, for the purpose of this article, have the meanings hereby respectively indicated:
DEVICE
Any jukebox, mechanical bowling amusement device or mechanical amusement device for the use of which for profit a tax is levied under this article.
JUKEBOX
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, operates or may be operated for the emission of song, music or similar amusement.
MECHANICAL AMUSEMENT DEVICE
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.
MECHANICAL BOWLING AMUSEMENT DEVICE
Any bowling machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, operates or may be operated as a game, entertainment or amusement based on the principles of bowling, registering a score based on the principles of bowling, 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.
PERSON
Any natural person, association, copartnership, firm or corporation.
B. 
In this article the singular shall include the plural, and the masculine shall include the feminine and the neuter.
[Amended 3-25-1980, approved 3-25-1980; 1-1-1984, approved 1-3-1984]
A. 
There is hereby imposed a tax for general Borough purposes, under the authority granted by the provisions of Act 511 of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, and its amendments,[1] upon the privileges of using for profit within the Borough of Masontown any jukebox or mechanical amusement device, as herein defined.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B. 
Such tax shall be payable by the person owning and/or operating the establishment in which such device is installed for use.
C. 
Such tax shall be payable at the following rates: on each jukebox, on each mechanical bowling amusement device and on each mechanical amusement device: $35 for the calendar year or any portion thereof.
[Amended 3-25-1980, approved 3-25-1980]
The tax imposed under this article shall be payable to the Borough Secretary on or before the first day of April of each and every succeeding year. No deduction or refund of any tax payable under this article shall be granted in the case of any tax payable for less than a full calendar year or in case of any device destroyed, stolen, sold or otherwise disposed of or transferred after the payment of such 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 any 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 certificate 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 any such establishment, the person operating such establishment shall report such fact within five days of such change in 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 any other device of the same class used in such establishment during the current year.[1]
[1]
Editor's Note: Original Section 5, which immediately followed this subsection and dealt with late payment penalties, was deleted by an ordinance adopted 3-25-1980, approved 3-25-1980.
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, interest and costs, shall be recoverable by the Borough Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected or recovered by the Borough Secretary or any other Borough officer or person for or on behalf of the Borough shall be paid into the Borough treasury as general revenue to be used for general revenue purposes.
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.
[Amended 3-25-1980, approved 3-25-1980; 6-9-1987 by Ord. No. 1987-1, approved 6-9-1987]
Any person who shall violate any provision of this article shall, upon conviction thereof, be punishable by a fine of not more than $300 and costs of such proceedings or, upon default of payment of such fine and costs, by imprisonment in the county jail for a term of not more than 30 days; provided, however, that if the District Justice determines that the defendant is without the financial means to pay the fines and costs immediately or in a single remittance, such defendant shall be permitted to pay the fines or costs in installments and over such periods of time as the District Justice deems to be just.