[Adopted 9-13-1983 by Ord. No. 60-1983]
A.
DEVICE
JUKEBOX
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 jukebox, mechanical shuffleboard game, pinball machine
or mechanical amusement device used, possessed, owned or operated
for profit.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disk 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, slug, token, plate or disk, 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 for the return of money or tokens 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
"amusement device" includes electronic television entertainment operated
by coin, slug, token, plate or disk, 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 telephone frequencies.
It is provided further that such term shall not include any gambling
device or other mechanism that has been determined to be a gambling
device, the operation which is contrary to law.
Every natural person, association, corporation, partnership,
joint venture, sole proprietorship, firm and any other entity of whatever
type. When applied to associations or partnerships the term shall
include the responsible members or general partners thereof. When
applied to corporations, the term shall include the officers thereof.
[Amended 10-8-1996 by Ord. No. 3-1996; 7-8-1997 by Ord. No.
2-1997]
B.
The singular shall include the plural, and the masculine
shall include the feminine and neuter.
There is hereby imposed a tax, for general revenue
purposes, under the authority of the Act of December 31, 1965, Act
No. 511, the Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
upon the privilege of using for profit within the Township of East
Bradford, Chester County, Pennsylvania, any device or mechanical amusement
device, as defined herein. Such tax shall be payable at the following
rate: on each device or mechanical amusement device, $200 for the
fiscal year or any portion thereof. 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 East Bradford, after the payment of such tax.
The tax imposed under this article shall be
payable to the Township of East Bradford on or before the second day
of January 1984 for the taxable year of January 1, 1984, through December
31, 1984, and for each taxable year thereafter on January 2 of that
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
year, or in 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 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 used upon the premises remains no greater
than that upon which such tax was paid.
A.
The Township Secretary of the Township of East Bradford
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 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 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 the tax paid.
B.
Whenever any tax shall have been paid under this article,
the Township Secretary 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 Township
Secretary. The Township 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 Township 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 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 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 Township
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.
If any tax levied pursuant to this article shall
not be paid when due, a penalty of 10% of the amount of the tax due
and unpaid shall be added thereto, in addition to all other penalties
provided by law.
Any person who violates or permits the violation
of this article or fails to carry out any of the provisions or requirements
of this article or who neglects or fails or refuses to furnish complete,
accurate and correct returns to the Township of East Bradford or neglects,
fails or refuses to pay over any tax levied by this article at the
time required or who knowingly makes any incomplete, false or fraudulent
return or who does or attempts to do anything whatsoever to avoid
payment of the whole or any part of the tax imposed hereunder shall,
upon being found liable therefor in a civil enforcement proceeding,
pay a fine of not more than $600 nor less than $25 for each and every
violation, plus court costs and reasonable attorneys fees, provided
that any such fine or penalty shall be in addition to any other penalty
imposed by any other section of this article. Such fine, costs and
attorney fees, after being reduced to a final, unappealed judgment,
shall be enforced by the Township pursuant to the applicable rules
of civil procedure. Each day of violation shall constitute a separate
violation.
[1]
Editor's Note: This ordinance further provided
that "the term 'reasonable attorneys fees' shall mean all those attorneys
fees incurred by the Township in bringing an action to enforce the
Code and collect fines and penalties in connection therewith and shall
be at that hourly rate annually approved by the Board for the Township
Solicitor."
