[Adopted 5-27-1963 by Ord. No. 1963-1]
A.
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
Unless otherwise herein expressly stated, the following terms shall
have for the purpose of this article, the meanings hereby respectively
indicated:
Any jukebox or mechanical amusement device, for the use of
which for profit, a tax is levied under this article.
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 entertainment, or amusement, but
shall not mean or be included within the meaning of "mechanical amusement
device" as hereinafter defined.
[Amended 12-8-1975 by Ord. No. 1975-7]
Any device, which, upon the insertion of a coin, slug, token,
plate or disc, 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; provided, however, such term shall not include any
gambling device or any mechanism that has been judicially determined
to be a gambling device or any jukebox as defined above.
[Amended 12-8-1975 by Ord. No. 1975-7]
Any natural person, association, copartnership, firm or corporation.
B.
Exempting, nevertheless, from the terms and requirements of this article shall be any person as provided in Subsection A, immediately above, holding an amusement permit under an ordinance existing at the time of the adoption of this article and known as the "General License Ordinance."
C.
In this article, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Amended 9-8-1964; 12-8-1975 by Ord. No. 1975-7]
There is hereby imposed a tax for general Township purposes
under the authority of the Local Tax Enabling Act, 1947 P.L. 1145,
as amended,[1] upon the privilege of using for profit, within the Township
of Derry, any mechanical amusement device as herein defined. On and
after July 1, 1963, such tax shall be payable by the person owning
and/or operating the establishment in which such device is installed
for use. Such tax shall be payable at the following rates: $50 for
the calendar year on each mechanical amusement device.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 9-8-1964; 12-8-1975 by Ord. No. 1975-7]
The tax imposed under this article shall be payable to the Township
Secretary on or before the first day of July 1963, and thereafter
annually, and shall be administered as follows:
A.
The tax shall be payable for any quarterly period in which the mechanical
amusement device is in location for any portion of that quarter.
B.
A refund of any tax payable under this article shall be granted in
the case of any taxpayer who withdraws a machine for a period of at
least one taxable quarter, and shall be proportionate to the calendar
year.
C.
All taxes erroneously collected under the prior ordinance shall be
refunded to the taxpayer upon written notice to the Township Secretary
and approval by the Board of Supervisors at any general or special
meeting duly convened.
D.
No refund shall be made in the case of any mechanical amusement device
which is destroyed, stolen or disposed of in any manner other than
being withdrawn from the premises where the public has access to use
it; provided, however, that if another device of the same class is
substituted, the use of which is taxable under this article, no additional
tax shall be paid if the total number of devices of the same class
in use upon the premises does not exceed the number upon which such
tax was paid.
A.
The Township Secretary 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 Township
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 Township Secretary. The Township
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 or destruction of any original certificate
or seal, the person to whom such certificate or seal was issued shall
apply to the Township Secretary who may issue a new certificate or
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.
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.
Any information gained by the Township Secretary or any other
official 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 Secretary 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.
All expenses incurred in the administration of this article
shall be paid by the Township.
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.
Any person who shall be convicted before any Magisterial District
Judge of the Township for violation or failing to carry out any of
the provisions or requirements of this article or of neglecting, failing
or refusing to furnish complete and correct returns or to pay over
any tax levied by this article at the time required, or of knowingly
making any incomplete, false or fraudulent return; or of doing or
attempting to do anything whatever to avoid the payment of the whole
or any part of the tax imposed under this article shall be liable
to a fine of not more than $600 for each and every offense, and the
costs of prosecution thereof, provided that such fine shall be in
addition to any other penalty imposed by any other section of this
article.
