[Adopted 12-30-1985 by Ord. No. 77]
A.
DEVICE
MECHANICAL AMUSEMENT DEVICE
PERSON
Unless otherwise herein expressly stated, the following
terms shall have for the purpose of this article the meanings hereby
respectfully indicated:
Any pool table, foosball table, shuffle board game, pinball
machine, other game of skill or chance, or mechanical amusement device,
other than a juke box, used, possessed, owned or operated for profit.
[Amended 3-28-2004]
Any electronic or mechanical device, machine, or apparatus,
other than a juke box, 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, 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 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 which
is contrary to law.
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 North
Coventry, Chester County, Pennsylvania, any device, or mechanical
amusement device, as defined herein. On or after January 1, 1986,
such tax shall be payable at the following rate: On each device, or
mechanical amusement device, $100 for the fiscal year or any portion
thereof. Provided, however that no tax will be imposed upon any nonprofit
owner or operator of the establishment in which such devices are installed
for use.
The tax imposed under this article shall be
payable to North Coventry Township, on or before the first day of
February 1986, for the taxable year of January 1, 1986, through December
31, 1986, and each February 1 thereafter, for the then-current tax
year, unless this article shall have been repealed by the North Coventry
Township Board of Supervisors. No deduction or refund 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 in use upon the premises
remains no greater than that upon which such tax was paid.
A.
The Secretary of the Board of Supervisors of North
Coventry 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 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 Secretary. The 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 of destruction of
any original certificate or seal, the person to whom such certificate
or seal was issued shall apply to the Secretary who may issue a new
certificate of 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 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
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 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.
A.
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.
B.
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 North Coventry 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, 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.
No judgment shall be imposed until the date of the determination of
the violation by the Magisterial District Judge. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable Rules of Civil Procedure.
Each day a violation exists shall constitute a separate offense. Further,
the appropriate officers or agents of the Township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.
[Amended 9-10-2007 by Ord. No. 135]
