[Adopted 4-11-1983 as Ord. No. 83-15 (Ch.
122, Part 6, of the 1974 Code)]
A.
DEVICE
ELECTRICAL OR MECHANICAL AMUSEMENT DEVICE
JUKEBOX
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,
electrical or mechanical amusement device used, possessed, owned or
operated for profit.
Any electronic or mechanical device, machine or apparatus
which, upon the insertion of a coin, slug, token, plate 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 for the return 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, an "electrical or 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 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 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 of which is contrary to law.
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 entertainment or amusement.
Any natural person, association, copartnership, firm or corporation.
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 Radnor,
Delaware County, Pennsylvania, for a period of time in excess of 72
hours, any device or electrical or mechanical amusement device, as
defined herein. On or after January 1, 1984, such tax shall be payable
at the following rate: on each device or electrical or mechanical
amusement device, $150 for the calendar year or any portion thereof.
The tax imposed under this article shall be
payable by the owner or lessee of the electrical or mechanical amusement
device to Radnor Township on or before the first day of February for
the taxable year beginning January 1. 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, 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 Finance Director of Radnor 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 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 Finance Director 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 Finance Director.
The Finance Director 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 Finance Director, 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 the 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 Township or in case of a change
of 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 Finance
Director 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.
[Amended 7-20-1992 by Ord. No. 92-13]
Any person who violates 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 Radnor Township 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 be guilty
of a summary offense and, upon conviction thereof in any District
Justice Court of the Commonwealth of Pennsylvania, shall be liable
to a fine or penalty not to exceed $600 for each and every offense
and the costs of prosecution thereof, and, in default of payment of
any such fine and costs, to imprisonment in the county jail for not
more than 30 days, provided that any such fine or penalty shall be
in addition to any other penalty imposed by any other section of this
article.
