[Adopted 11-11-1996 by Ord. No. 96-12]
This article shall be known as "The Uwchlan
Township Mechanical Devices Tax Ordinance of 1996."
Except as otherwise indicated by the context,
the following words shall have the following meanings when used in
this article. Use of the masculine gender shall include the feminine
and neuter, and reference to the masculine singular shall include
the plural.
The person or organization appointed by the Board of Supervisors
of Uwchlan Township to collect the mechanical devices tax levied by
this article.
Any jukebox or mechanical amusement device, as defined herein,
which is located in an area open to the general public and used, possessed,
owned or operated for profit in Uwchlan Township.
[Amended 2-23-1998 by Ord. No. 98-03]
Any music vending machine, contrivance or device which, upon
the insertion of a coin, bill, slug, token, plate, disc, card or key
into any slot, crevice or other opening, operates or may be operated
for the emission of song, music or similar entertainment, or amusement.
Any electronic or mechanical device, machine, or apparatus
which, upon the insertion of a coin, bill, slug, token, plate, card
or disc, operates or may be operated as a game or contest of skill,
amusement or entertainment of any kind or description, whether or
not registering a score and whether or not a prize is offered, and
which may or may not contain an automatic payoff of money or token
or slugs, or which may or may not make any provision whatever for
the return of money to the player, or which may or may not provide
an award of additional games or additional playing time. Further,
a mechanical amusement device includes any electronic or mechanical
device, machine or apparatus which is used or may be used as a game
of skill and amusement wherein a player initiates, employs or directs
any force generated by the machine or light illustrated on a screen,
board or machine. The term "mechanical amusement device" includes
electronic television entertainment operated by coin, bill, slug,
token, plate, card or disc, some of which are known as "video games;"
provided, however, that this does not include coin-operated radios
or television sets carrying regular radio and television frequencies.
It is provided further that the term "mechanical amusement device"
shall not include any gambling device, the operation of which is contrary
to law.
Any natural person, association, organization, partnership,
firm or corporation.
Uwchlan Township, Chester County, Pennsylvania.[1]
[1]
Editor's Note: The definition of “vending
machine,” as amended 3-24-1997 by Ord. No. 97-06, which immediately
followed this definition, was deleted 2-23-1998 by Ord. No. 98-03.
Under the authority of the enabling act, for
the tax year beginning January 1, 1997, and each year thereafter,
there is hereby imposed a tax for general revenue purposes upon the
privilege of using for profit within the Township any device as defined
herein. On or after January 1, 1997, such tax shall be payable annually
by the person owning and/or operating the establishment in which such
device is installed for use. Such tax shall be payable at the following
rate: On each device, as defined herein, $100 for the calendar year
or any portion thereof.
For the tax year beginning January 1, 1997,
the tax imposed under this article shall be payable on or before April
30 of each calendar year for the calendar year of January 1 through
December 31. Every person subject to pay the tax under this article
shall file a return on a form prescribed by the Collector and shall
pay the tax directly to the Collector. Each such person who first
becomes subject to the tax on or before March 31 of the current tax
year shall file the return and pay the tax on or before April 30 of
the current tax year, and each such person who first becomes subject
to the tax after March 30 of the current tax year shall file the return
and pay the tax within 30 days after the person first becomes subject
to the tax. 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
year or in the case of any device destroyed, stolen, sold or otherwise
disposed of or transferred after the payment of such tax; provided,
however, in the case of the substitution of any device by another
device, the use of which is taxable under this article, no additional
tax shall be paid, provided that the total number of devices in use
upon the premises remains no greater than that upon which such tax
was paid.
A.
The Treasurer of the Township shall procure, at the
expense of the Township, a sufficient number of certificates, upon
each of which the following information shall be printed or inserted
in ink, by computer, or by typewriter:
(1)
The name of the Township.
(2)
The number of the certificate.
(3)
The name and address of the person paying the tax.
(4)
The address of the premises where the device is to
be operated, together with the character of the business carried on
at the premises.
(5)
The year for which the tax shall have been paid.
(6)
The name, address and telephone number of the manager
or person in charge of the place of business where the device is operated.
(7)
The date on which such tax shall have been paid.
(8)
The type of device for which the tax shall have been
paid, including name of manufacturer, the serial number, trade name
and a general description of each device on which tax is levied.
(9)
The amount of the tax paid.
B.
Whenever any tax shall have been paid under this article,
the Treasurer shall prepare, in duplicate, a certificate, as herein
prescribed. The original of such certificate, to which the Township
seal shall be affixed, shall be given to the person paying such tax,
and the duplicate shall be kept on file by the Treasurer. The Treasurer
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 loss, defacement or destruction of any
original certificate or seal, the person to whom such certificate
or seal was issued shall apply to the Treasurer who shall issue a
new certificate or seal in replacement thereof, upon payment of a
fee as set from time to time by resolution of the Board of Supervisors,
and who shall amend the duplicate of the certificate first issued
in cases where a new certificate has been issued.[1]
D.
In case of relocation 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 Township 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 in location or personnel, and the Treasurer
shall immediately amend the certificate and duplicate certificate.
E.
Before the removal of any device from any establishment
(other than removals to another location in the Township), 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
used in such establishment during the current year.
It shall be the duty of the Collector to collect
and receive the taxes, fines and penalties imposed by this article.
It shall also be his duty to keep a record showing the amount received
by him for each device and the date of such receipt. The Collector
is hereby authorized and directed to make and keep such records, prepare
such forms, make such regulations and take such other measures as
may be necessary or convenient to carry this article into effect.
For such services, the Collector shall receive a fee of 3% of the
taxes collected.
Failure to pay any tax imposed by this article
when due shall subject the person owing such tax to interest thereon
at the rate of 6% per year and a penalty of 10% of the tax. All taxes
owing under this article, and all interest and penalties thereon,
shall be collected as other taxes are collected in accordance with
the enabling act, the Local Tax Collection Law of May 25, 1945, as
amended, and any other law of the Commonwealth of Pennsylvania relating
to the collection of taxes.
Any person who shall violate any provision of
this article, including the failure to file any return or report or
pay any tax as required herein, or violate any regulations of the
Collector, or who shall knowingly file any incomplete, false or fraudulent
report or return under this article, or do or attempt to do anything
whatever to evade full disclosure or payment of the full amount of
tax due hereunder, shall, upon conviction in a civil proceeding, pay
a civil penalty of not more than $500.
All taxes, interest and penalties collected
or received under the provisions of this article shall be paid into
the Treasury of the Township for the use and benefit of the Township.
This article shall be effective January 1, 1997.
