[HISTORY: Adopted by the Board of Supervisors of the Township of Middletown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fire prevention — See Ch. 190, Art. I.
Entertainment tax — See Ch. 448, Art. III.
[Adopted 5-20-1976 by Ord. No. 76-10 (Ch. 13, Part 5, of the 1992 Code]
A. 
Unless otherwise herein expressly stated, the following terms shall have for the purpose of this article the meanings therefor respectively indicated:
JUKEBOX
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 amusement.
MECHANICAL AMUSEMENT DEVICE
Any device, other than a jukebox, which upon the insertion of a coin, slug, token, plate or disk 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.
PERSON
Any natural person, association, copartnership, firm or corporation.
VENDING MACHINE
Any machine which, upon the insertion of a coin, slug, token, plate, disc or key, costing $0.10 or more, emits an article of merchandise or provides a service. This term shall include, but shall not be limited to, the following types of machines: peanut vending machines; beverage vending machines; cigarette vending machines; bread vending machines; milk vending machines; candy vending machines; ice vending machines; washing machines and drying machines and other similar type of machines.
B. 
In this article, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
[Amended 6-22-1982 by Ord. No. 82-8]
There is hereby imposed a tax for general Township purposes, under the authority of the Act of General Assembly approved the 31st day of December, 1965, P.L. 1257, § 1 et seq.,[1] upon the privilege of using for profit within the Township of Middletown any vending machine, jukebox or mechanical amusement device, as herein defined. Such tax shall be payable by the person owning and/or operating the establishment in which such device is installed or located for use. Such use shall be payable at the following rate: On each mechanical amusement device and jukebox, $100 for the calendar year or any portion thereof; on each vending machine, $20 for the calendar year or any portion thereof.
[1]
Editor's Note: See now 53 P.S. § 6924.301.1.
[Amended 4-8-1997 by Ord. No. 97-07]
A. 
The tax imposed under this article shall be payable to the Township Manager or to an individual designated by him on or before the 15th day of August of each calendar year. In the case of machines which are installed after the 15th day of August of each calendar year, the tax imposed under this article shall be paid prior to the use of the machine or device. No deduction or refund of any tax payable under this article shall be granted in the case of any device being destroyed, stolen, sold or otherwise disposed of or transferred out of the Township of Middletown after payment of tax.
B. 
If any tax levied in pursuance of 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.
A. 
The Township Manager shall procure, at the expense of the Township, a sufficient number of tabs or certificates upon which the following information shall be printed or inserted:
(1) 
The name of the Township.
(2) 
The number of the tag or 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 serial number of the machine or device for which the tax shall have been paid.
(7) 
The amount of the tax.
B. 
Whenever any tax shall have been paid under this article, the Township Manager 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 Township Manager. The Township Manager 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 the 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 Township Manager, who may issue a new certificate or seal in replacement thereof upon payment of a fee as set by resolution of the Board of Supervisors of the Township, and who shall amend the duplicate of the certificate first issued in case that a new certificate has been issued.
[Amended 10-19-2009 by Ord. No. 09-03]
D. 
In the case of removal from 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 such establishment, the new user of the machine(s) shall report such fact within five days of such change in location or personnel, and the Township Manager 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 and shall forthwith return the certificate to the Township Manager.
[Amended 4-8-1997 by Ord. No. 97-07; 6-23-1998 by Ord. No. 98-08]
A. 
Any person, firm or corporation who shall violate any provision of this article, upon conviction thereof in an action brought before a Magisterial District Judge in the manner provided for the enforcement of summary offenses under the Pennsylvania Rules of Criminal Procedure, shall be sentenced to pay a fine of not more than $1,000 plus costs, including attorney's fees, and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 90 days. Each day that a violation of this article continues or each section of this article which shall be found to have been violated shall constitute a separate offense.
B. 
Such fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article; provided, however, that if any producer of any mechanical amusement device within the provisions of this article shall offer evidence or testimony or submit to examination in any proceeding instituted by the Township for the recovery of any taxes or interest due or alleged to be due to the Township under this article, no process, civil or criminal, for the recovery of any fines or penalties imposed by this article may thereafter issue against the person so testifying or offering such evidence or testimony on account of any violation of the provisions of this article which such evidence or testimony may disclose.
Any information gained by the Township Manager or any other official or agent of the Township as a result 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 information contrary to the provisions of this section shall constitute a violation of this article.
All taxes imposed by this article, together with all penalties, interest and costs, shall be recoverable by the Township Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected or recovered by the Township Manager or any other Township officer or person for or in behalf of the Township shall be paid into the Township treasury as general revenue to be used for general revenue purposes.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the Township Supervisors to impose the tax or duties herein provided for.
[Adopted 6-30-1987 by Ord. No. 87-12 (Ch. 13, Part 2, of the 1992 Code)]
Unless otherwise herein expressly stated, the following terms shall have, for the purpose of this article, the meanings herein respectively indicated:
AMUSEMENT
A certain manner or form of entertainment, including but not limited to circuses, carnivals, side shows, fairs, traveling shows, amusement parks and like activities, which may partially consist of mechanical rides designed for use by human beings as a form of amusement.
PLACE OF AMUSEMENT
Any location within the Township where the public may attend or engage in any amusement as herein defined.
TOWNSHIP
The Township of Middletown, County of Bucks, Commonwealth of Pennsylvania.
A. 
All amusements conducted within the Township shall be required to register with the Township.
B. 
The owner of the place of amusement and/or owner of the amusement shall inform and notify, shall register and make complete application in writing, and shall supply all information as hereinafter required to the Township for any amusement to be conducted within the Township at least 30 days prior to the scheduled commencement date of the amusement.
C. 
The owner or person conducting the amusement shall appear in person and register the amusement with the Township on a form provided by the Township. Said form shall include the name under which the amusement will be conducted, the name and permanent address of the owner of the amusement, a description of the type of amusement, the dates and length of time such amusement will be conducted within the Township and any other information the Township may require. Said registration form shall be signed and verified by the owner or person conducting the amusement or, if applicable, as follows:
(1) 
Associations. In the case of an association or partnership, the registration shall be signed and verified by a partner thereof.
(2) 
Corporations. In the case of a corporation, the registration shall be signed and verified by an executive officer thereof, or some person specifically authorized by the corporation to sign the registration, to which he/she shall attach written evidence of his/her authority.
D. 
At the time of registration, the registrant shall provide to the Township:
(1) 
Certifications for all facilities, structures and equipment including all seating facilities and structures to be used by the amusement in order to establish compliance with the Middletown Township Fire Prevention Code (Chapter 190, Article I), and all other Middletown Township ordinances, Pennsylvania law and/or federal law.
(2) 
A plot plan of the amusement site. Said plot plan shall include an emergency access route around the perimeter of all structures.
(3) 
A proposed plan for security, fire equipment and emergency health care equipment as provided for in § 141-203E hereinafter.
(4) 
A proposed plan for trash disposal as provided for in § 141-203D hereinafter.
[Amended 12-1-1992 by Ord. No. 92-13]
No amusement shall be conducted in the Township unless it meets the following requirements:
A. 
All facilities, structures and equipment whatsoever used by the amusement shall meet and be in compliance with all the requirements of the Middletown Township Fire Prevention Code (Chapter 190, Article I) and all other Middletown Township ordinances, all state laws and/or federal laws.
B. 
All seating facilities and structures, including but not limited to benches, bleachers and grandstands, shall meet and be in compliance with all the requirements of the Middletown Township Fire Prevention Code and all other Middletown Township ordinances, all state laws and/or federal laws.
C. 
All amusement rides, if any, shall meet all Pennsylvania state safety requirements and be certified and comply with all Pennsylvania laws and federal laws, if applicable.
D. 
All amusements shall provide facilities for waste and trash disposal during the amusement and shall be responsible for the cleanup of the place of amusement after the amusement has ended. A refundable payment, to be established by resolution of the Board of Supervisors, shall be made by the applicant and shall be refunded if the premises is free from trash and debris after the amusement has ended.
E. 
All places of amusement shall provide for or make arrangements for on-site security personnel, on-site emergency health care facilities, equipment and personnel and on-site fire-fighting equipment and personnel to the satisfaction of the Township.
A. 
All amusement facilities, structures and equipment that are used in the amusement shall be fully erected and set up a minimum of 24 hours before the first performance of the amusement so that the Township can inspect to ensure compliance with the requirements imposed by the Township.
B. 
A representative from the amusement shall be continuously available from time of registration to the end of all events, shows and/or performances for the purpose of answering any questions or inquiries by the Township.
A. 
At the time that the amusement is registered with the Township, the registrant shall submit proof of financial responsibility for any bodily injury or property damage to any member of the public and for any damage to the Township. Proof of financial responsibility shall be a certificate of liability insurance, which must include the name and permanent address of the amusement, the name and permanent address of the owner of the amusement, the insurance carrier, the policy number, the named insureds, the date of expiration of the policy and types and amount of insurance coverage.
B. 
The Township shall be named as an additional insured under the aforesaid policy of insurance.
C. 
Liability insurance shall be equal to or exceed $50,000 per person and $1,000,000 per occurrence.
D. 
At the time the amusement is registered, the registrant shall execute an agreement indemnifying the Township against any claims or liability that may arise as a result of the amusement being conducted within the Township.
A. 
All amusements conducted within the Township shall comply with the Township's entertainment tax (Chapter 448, Article III).
B. 
The owner, manager or person conducting the amusement shall meet with the Township's Entertainment Tax Collector to determine the approximate amount of tax revenue expected from the operation of the amusement. Twice the amount of the projected tax revenues shall be deposited into an escrow account by the amusement and held by the Township until a final accounting is presented to the Township by the amusement. After the final accounting is presented to the Township, any necessary adjustments shall be made so that the Township collects the tax revenue to which it is entitled under the entertainment tax.
Whenever the requirements of this article are in conflict with other requirements of the ordinances of Middletown Township, the most restrictive or those imposing the higher standards shall govern.
[Added 12-1-1992 by Ord. No. 92-13; amended 6-23-1998 by Ord. No. 98-08]
Any person, firm or corporation who shall violate any provision of this article, upon conviction thereof in an action brought before a Magisterial District Judge in the manner provided for the enforcement of summary offenses under the Pennsylvania Rules of Criminal Procedure, shall be sentenced to pay a fine of not more than $1,000 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 90 days. Each day that a violation of this article continues or each section of this article which shall be found to have been violated shall constitute a separate offense.