The terms and provisions of Act 511, the Local
Enabling Act of the General Assembly of the Commonwealth of Pennsylvania,
approved December 31, 1965, and effective January 1, 1966, as amended,
permit the Borough of Malvern to provide for the levying, assessment
and collection of a tax on mechanical devices operated within the
Borough of Malvern. The Borough Council of Malvern has determined
that such a tax be levied, assessed and collected for general revenue
purposes.
As used in this chapter, the following terms
shall have the meanings indicated:
MECHANICAL OR ELECTRONIC AMUSEMENT DEVICE
Any electronic or mechanical device, machine or apparatus
which, upon the insertion of a coin, token, slug, plate, disk or key
any into any slot, crevice or other opening, or by the payment of
any price, may be operated or used as or for a game, entertainment,
contest or amusement of any kind or description, whether or not registering
a score and whether or not a prize is offered. It shall include, but
not be limited to, such devices as marble machines, pinball machines,
skill ball, mechanical bowling machines, photoelectric shooting or
target machines, electronic video games, air hockey tables, football
games and all games, operations or transmissions similar thereto,
under whatever name they may be designated or described. It shall
not include devices or machines whose sole purpose is to dispense
merchandise, such as candy, cigarettes, etc. However, this chapter
shall not apply to coin-operated radios or television sets in private
quarters.
OPERATOR
Any person, firm, partnership, corporation or association
displaying or maintaining for use and operation any mechanical amusement
device or otherwise permitting the use or operation of such devices
for a fee or charge.
PERSON
Every natural person, copartnership, association or corporation,
and whenever used in any clause prescribing or imposing a penalty,
the term, as applied to copartnerships or associations, shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
It shall be unlawful for any operator to display
or keep or maintain for use and operation, or otherwise permit the
use and operation, of any mechanical amusement device or similar machine
without first having registered with and obtained a license from the
Borough as prescribed herein, and, in the case of arcades, such operator
or applicant shall have received zoning approval pursuant to the applicable
provisions of the Borough of Malvern Zoning Ordinance of 1976, Ordinance
No. 76-2, adopted May 4, 1976, as in relevant part amended.
[Amended 6-9-1987 by Ord. No. 87-8; 11-20-1990 by Ord. No.
90-11]
A. For general revenue purposes, the Borough of Malvern
hereby levies and imposes an annual mechanical devices license tax,
which shall be paid by the operator to the Borough at the time that
application is made pursuant to the preceding section. The amount
of such license tax shall be $10 per mechanical and electronic amusement
device for each of the first four devices on the premises and $50
per device for each additional device on the premises after the first
four devices. Schools, churches, hospitals and other charitable/nonprofit
organizations and institutions, determined to be such by the Borough
Council, shall be exempt from such taxation.
B. The license tax imposed hereby is based upon the number
of devices located within the licensed premises during a full calendar
year. Accordingly, such devices may be replaced by devices of the
same category during such twelve-month period without additional tax;
provided, however, that such replacement/transfer shall be subject
to the registration requirements herein contained; and provided further
that there shall be no refund in the case of devices which are destroyed,
stolen, sold or otherwise disposed of or transferred without replacement.
The initial license tax (prorated on a calendar-year basis) shall
be paid at the time of application, and transfer fees shall be paid
within 10 days from the date of installation of such replacement devices.
C. In the case of loss, defacement or destruction of
any original license or seal, the person to whom such license or seal
was issued shall make application to the Borough for the issuance
of a replacement seal or license within five days from the date of
such loss, defacement or destruction and shall pay a reissuance fee
in such amount as shall from time to time be established by resolution
of Borough Council. Such fee shall be $15 for each such seal or license
from date hereof until changed by such resolution.
Licenses issued under this chapter expire on
December 31 of each year. Applications for renewal, accompanied by
the required annual fee, shall be submitted prior to December 24 of
each year and may consist of a signed verification of the original
application if there have been no changes during the preceding license
year.
Licenses shall apply only to the operator and location to which issued, and any transfer shall require an amendment of the original application, approved by the Borough, and payment of the fee specified in §
71-5, above.
This chapter shall take effect and be in force
from and after its approval as required by law; provided, however,
that any operator subject to the provisions of this chapter shall
register and apply for a license as provided herein within 30 days
of the effective date of this chapter, and such registration shall
remain in effect until December 31, 1983, notwithstanding anything
to the contrary herein provided.
The provisions of this chapter are severable,
and if any section, clause, part or provision hereof shall be held
illegal, invalid or unconstitutional by any court of competent jurisdiction,
such decision of the court shall not affect or impair the remaining
sections, sentences, clauses, parts or provisions of this chapter.
It is hereby declared to be the intent of the Borough Council that
this chapter would have been adopted if such illegal, invalid or unconstitutional
section, sentence, clause, part or provision had not been included
herein.