[Adopted 12-6-1982 by Res. No. 19; ratified and readopted 4-11-2005 by Ord. No. 188]
The following words or phrases when used in this article shall have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning;
- 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, or upon the payment of any price, operates or may be operated, for the emission of songs, music or similar amusement.
- MECHANICAL DEVICE
- Any device other than a jukebox, which, upon the insertion of a coin, slug, token, plate, disc or key may be operated for use as a game, entertainment or amusement, whether or not registering a score and whether or not a prize is offered, and shall include, but shall not be limited to, electronic video game machines or apparatus, pinball machines, skill-ball machines, mechanical grab machines, pool tables, or coin-operated pool tables, and all other similar devices.
- Includes natural persons, firms, associations, copartnerships or corporations, except such corporations as are specifically exempt from taxation under the Local Tax Enabling Act, Act of December 31, 1965, P. L. 1257, as amended.
- PLACE OF AMUSEMENT
- Any place indoors or outdoors, within the Township of West Lampeter, where the general public, or a limited or selected number thereof, or any other persons, may, upon payment of any established price, operate, attend or engage in the operation of any jukebox or mechanical device as herein defined.
There is hereby imposed upon each place of amusement a tax as hereinafter set forth. The period for which this tax shall be imposed shall commence January 1, 1983, and annually thereafter each calendar year, this tax shall remain in effect, without annual reenactment at the rate of $100 per each mechanical device and jukebox in use in any place of amusement as a aforesaid.
Commencing January 1, 1983, and annually thereafter the tax imposed herein for the aforesaid twelve-month period shall be reduced as follows:
Licenses issued under this article shall expire on December 31 of each year. Rebates shall be allowed by reason of reduction of number of machines by a licensee as follows:
For discontinuance of use by a licensee prior to April 1 of each period, 3/4 of the annual tax.
For discontinuance of use by a licensee between April 1 and June 30 of each period, 1/2 of the annual tax.
For discontinuance of use by a licensee between July 1 and September 30 of each period, 1/4 of the annual tax.
The taxes imposed by this article shall be payable to West Lampeter Township by the person owning or operating the place of amusement in which the jukebox or mechanical device has been installed.
The Township Manager shall procure, at the expense of the Township, a sufficient number of licenses, each of which shall contain the following information:
The name of the Township.
The number of the license.
The year or portion thereof for which the tax has been paid.
The name and the address of the establishment for which the license is issued.
The type and number of devices for which the license is issued.
The amount of the tax paid.
The Township Manager shall issue a license to each person owning or operating a place of amusement who pays the tax imposed by this article to the Township of West Lampeter. Each license shall be prepared in duplicate and the original shall be given to the person owning or operating the establishment for which the license is issued and the duplicate shall be kept on file by the Township Manager. The original license shall be prominently displayed by the person to whom it is issued in a prominent place in the establishment for which it is issued at all times during the license period.
All information gained by the Township Manager or any other official or agent of the Township by reason 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 such information contrary to the provisions of this section shall constitute a violation of this article.
All taxes are due and payable within 10 days of the installation of any jukeboxes or mechanical devices covered herein. If any taxes imposed by this article are not paid when due, a penalty of 10% on the amount of tax due and unpaid shall be added thereto. Any tax not paid as required hereunder shall bear interest at the rate of 1/2% per month or fraction thereof.
All taxes levied by this article, together with all back taxes and costs, shall be recoverable by the Township Manager or Township Solicitor for and on behalf of the Township as all other similar debts are recoverable.
The failure of any person to pay the tax or taxes levied by this article or to obtain the licenses specified herein while operating any jukebox or mechanical device shall constitute a violation of this article.
Any person who violates or permits a violation of this article, or who fails to carry out any of the provisions or requirements of this article or to pay any tax or taxes levied by this article at the times required, shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township before a District Justice, 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 District Justice. 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.
This article is being presented and adopted under the authority granted by the Local Tax Enabling Act of December 31, 1965, P. L. 1257, as amended, of the General Assembly of the Commonwealth of Pennsylvania.
This article shall become effective January 1, 1983, and shall continue in force thereafter without annual reenactment upon a calendar-year basis to correspond with the Township's fiscal year unless the rate of tax is subsequently changed.