[Adopted 11-9-1981 by Ord. No. 283]
A.
MECHANICAL AMUSEMENT DEVICE
PERSON
Unless otherwise herein expressly stated, the following
terms shall have, for the purpose of this article, the meanings hereby
respectively indicated:
Any device, including a jukebox, which, upon the insertion
of a coin, slug, token, plate, disc or key, may be operated for the
emission of a song, music, exhibition of a film or tape or other amusement
or 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.
[Amended 11-9-1987 by Ord. No. 333]
Any natural person, association, copartnership firm or corporation.
[Amended 11-9-1987 by Ord. No. 333]
B.
In this article, the singular shall include the plural,
and the masculine shall include the feminine and the neuter.
[Amended 11-9-1987 by Ord. No. 333]
[Amended 11-9-1987 by Ord. No. 333]
There is hereby imposed a tax, for general tax
purposes, under the authority of the Act of General Assembly, approved
the 31st day of December 1965, P.L 1257, upon the privilege of using
for profit within Lower Providence Township any and every mechanical
amusement device herein defined. Such tax shall be payable by the
person owning said device(s). Said tax shall be payable at the rate
of $100 per calendar year or any portion thereof.
The tax imposed under this article shall be
payable to the Township Treasurer, or to an individual designated
by the Board of Supervisors, on or before the 31st day of January
of each calendar year. In the case of machines that are installed
after the 31st day of January of each calendar year, the tax imposed
under this article shall be paid prior to the use of the machine or
device. 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
fiscal year or in the case of any device being destroyed, stolen,
sold or otherwise disposed of, or transferred out of the Township
of Lower Providence, after the payment of such tax.
A.
The Township Treasurer shall procure at the expense
of the Township a sufficient number of applications upon which the
following information shall be printed or inserted:
(1)
The name of the Township.
(2)
The name and address of the person paying the tax.
(3)
The year for which the tax shall have been paid.
(4)
The date on which such tax shall have been paid.
(5)
The serial number of the machine or device for which
the tax shall have been paid.
(6)
The amount of the tax.
B.
Seal.
(1)
The Township Treasurer shall 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, the number of the seal
to be listed on the appropriate application.
(2)
In case of loss, defacement or destruction of any
original seal, the person to whom such seal was issued shall apply
to the Township Treasurer, who may issue a new seal in replacement
thereof, upon payment of a fee of $1, and who shall amend the application.
C.
Removal of device.
(1)
In case of the removal to another location in the
Township of any establishment containing any device for the use of
which a tax shall have been paid under this article or in case of
a change in the identity of the person operating such establishment,
the new user of the machine(s) shall report such fact within five
days of such change in location or personnel, and the Township Treasurer
shall immediately amend the application.
(2)
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 and shall forthwith return the
seal to the Township Treasurer.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 15% per month of the amount
of tax due and unpaid shall be added thereto.
A.
The Township Treasurer is hereby authorized and empowered
to make a determination of the tax due by persons described herein,
based upon the facts contained in the application, or upon any information
within his possession, and for this purpose, the Township Treasurer,
or any authorized agent or officer of the Board of Supervisors, is
authorized to examine the books, papers and records of any person
taxable under this article to verify the accuracy of any application
or payment made under the provisions thereof or to ascertain whether
the taxes imposed by this article have been paid.
B.
Any information gained by the Township Treasurer or
any other agent or official of the Township as a result of any returns,
investigations or verification required or authorized by this article
shall be confidential, except for official purposes, and except in
accordance with proper judicial order, or any 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
Township Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Township Treasurer or any other Township officer
or person for or in behalf of the Township shall be paid into the
Township treasury as general revenue to be used for general revenue
purposes.
All expenses incurred in the administration
of this article shall be paid by the Township.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Township
Board of Supervisors to impose the tax or duties herein provided for.
Any person who shall be convicted before any
District Justice for violating or failing to carry out any of the
provisions or requirements of this article or of neglecting, failing
or refusing to furnish complete and correct returns or to pay over
any tax levied by this article at the time required or of knowingly
making any incomplete, false or fraudulent return or of doing or attempting
to do anything whatever to avoid the payment of the whole or any part
of the tax imposed under this article shall be liable to a fine or
penalty not exceeding $300 for each and every offense and the costs
of prosecution thereof, provided that such fine or penalty shall be
in addition to any other penalty imposed by any other section of this
article.
This article shall go into effect on the first
day of January 1982, and the tax levied hereunder shall be imposed
for the fiscal year ending December 31, 1982, and each fiscal year
ending on December 31 thereafter.
