[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.
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.[1]
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.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
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.
A.
Commencing January 1, 1983, and annually thereafter
the tax imposed herein for the aforesaid twelve-month period shall
be reduced as follows:
B.
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:
(1)
For discontinuance of use by a licensee prior to April
1 of each period, 3/4 of the annual tax.
(2)
For discontinuance of use by a licensee between April
1 and June 30 of each period, 1/2 of the annual tax.
(3)
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:
A.
The name of the Township.
B.
The number of the license.
C.
The year or portion thereof for which the tax has
been paid.
D.
The name and the address of the establishment for
which the license is issued.
E.
The type and number of devices for which the license
is issued.
F.
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.[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
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.
