[Adopted 1-12-1983 by Ord. No. 1983-B]
[Amended 5-11-1983 by Ord. No. 1983-L]
For general revenue purposes, there is hereby
levied, assessed and imposed upon each person, partnership, association
or corporation operating, maintaining or offering pinball machines,
jukeboxes, or other music machines, shuffle bowlers, bowling machines,
mechanical or coin-operated pool tables and all other mechanical electronic
or video-type amusement devices a tax of $50 for each such mechanical
amusement device that is operated, maintained or offered by such person,
partnership, association or corporation.
The following words, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
Any video or electronic device, machine or apparatus which,
upon the insertion of a coin, token, slug or plate therein, or upon
payment of a fee, may be operated by the public generally for the
playing of games and/or amusements, the object of which is to secure
a special number, symbol, figure or groups thereof, arrangement, pattern
or score by the exercise of skill in the operation or manipulation
of such device.
Includes any person, firm, corporation or association which
shall, at any time, have in its possession for use or operation within
Conewago Township any amusement devices as used in this article for
the use or operation by the general public.
The tax imposed under this article shall be
payable to the Township Secretary, 350 Third Street, Hanover, Pennsylvania,
or to an individual designated by the Board of Supervisors on or before
the first day of March of each calendar year. For machines which are
installed after the first day of March 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 a tax payable for less
than a full calendar year or in the case of any device being destroyed,
stolen, sold or otherwise disposed of or transferred out of the Township
of Conewago after the payment of such tax.
A.
The Township Secretary, or designated individual,
shall procure at the expense of the Township a sufficient number of
licenses upon which the following information shall be printed or
inserted:
B.
Whenever any tax shall have been paid under this article,
the Township Secretary, or designated individual, shall prepare, in
duplicate, the license 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 Township Secretary or designated individual. The original
license must be displayed prominently on the premises on which said
devices are located.
C.
In case of the loss, defacement or destruction of
any license, the person to whom such license was issued shall apply
for a duplicate license to the Township Secretary, or designated individual,
who may issue a duplicate license upon payment of a fee of $2.
D.
In case of removal of a mechanical amusement device
for which the tax prescribed herein has been paid to another location
within the Township for use by the same licensee, the licensee shall
obtain a license for such other location upon payment of a $2 fee
to the Township Secretary or other designated individual. If a mechanical
amusement device is transferred to another person for use at the same
location or another location, such transferee shall be responsible
to obtain a new license for such device and to pay a new tax for each
such device within five days of said transfer.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due and unpaid shall be added thereto.
Any information gained by the Township Secretary,
or designated individual, or any other official or agent of the Township
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
Township Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Township Secretary or designated individual or
any other Township officer or person for or on 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.
Nothing in this article shall in any way be
construed to authorize, license or permit any gambling devices whatsoever,
or any mechanism which has been determined by the courts to be a gambling
device or in any way contrary to existing or future laws of the Commonwealth
of Pennsylvania.
[Amended 12-20-1999 by Ord. No. 1999-Q]
Any person who violates or permits a violation
of this article shall, upon being found liable therefor in a civil
enforcement proceeding commenced by the Township before a Magisterial
District Judge, pay a fine of not more than $600, plus all court costs,
including reasonable attorney's fees, incurred by the Township in
the enforcement of this article. Each day a violation exists shall
constitute a separate offense. Further, the appropriate officers or
agents of the Township are hereby authorized to enforce compliance
by filing an action in equity in lieu of a civil action filed before
a Magisterial District Judge.
