[HISTORY: Adopted by the Board of Supervisors of the Township of Carroll 1-3-2005 by Ord. No. 2005-1. Amendments noted where applicable.]
[Amended 7-7-2009 by Ord. No. 2009-2]
For general revenue purposes, there is hereby levied, assessed and imposed upon each person, partnership, association or corporation operating, maintaining or offering amusement devices an annual tax of $25, with the exception of cherry and poker machines, which shall be taxed at the rate of $500 per annum.
The following words, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
MECHANICAL AMUSEMENT DEVICE
Any video or electronic device, machine or apparatus which, upon the insertion of a coin, token, slug or plate therein, or upon payment of a fee, may be operated by the public generally for the playing of games and/or amusements, the object of which is to secure a special number symbol, figure or groups thereof, arrangement, pattern or score, by the exercise of skill in the operation or manipulation of such device.
PERSON
Includes any person, firm, corporation or association which shall, at any time, have in its possession for use or operation within Carroll Township any amusement devices, as used in this chapter, for use or operation by the general public.
A. 
Any person, firm or corporation who uses or permits the use of any mechanical amusement device or jukebox on or after December 6, 2004, shall, before using or permitting the use thereof, register such said device with and make application for and receive an annual license therefor from the Township Treasurer. Said application shall be in writing, signed by all applicants and shall be made under oath or affirmation that the information therein is complete and correct. The application shall set forth the following:
(1) 
The name and address of all applicants;
(2) 
Their places of residence within the last five years;
(3) 
A location of the premises upon which the various amusement devices are to be installed and used and the name of the owner thereof;
(4) 
The manufacturer, description and serial number of the device; and
(5) 
The business or trade name used by the applicant.
B. 
A separate application shall be filed for each amusement device being registered. Each registration shall be accompanied by the annual license fee.
No license shall be granted or transferred or approved within seven days of the filing of the application therefor, during which time the Township or its designee shall investigate the facts set forth and ascertain the truth thereof. If the Township shall be satisfied that all facts contained in the application are correct, it shall issue a license to the applicant, provided that the annual license fee has been paid.
The license herein provided for shall be a label, disc or tag for the year for which the license, tax or fee has been paid, and the applicant shall firmly attach it to the amusement device for which it was issued. A license may be transferred, without payment of any additional fee or tax, to another amusement device intended to replace, on the same premises only, either temporarily or permanently, an existing licensed amusement device, provided the application required is filed with and approved by the Township; and provided, further, that the license of any amusement device, the use of which is discontinued, shall not be transferred or revised. No amusement device shall be operated without the license being affixed thereto.
All taxes imposed by this chapter remaining unpaid after they become due shall bear interest at the rate of 6% per annum, and those upon whom said taxes are imposed shall be further liable to a penalty of 5% of the amount of the unpaid tax.
Any person who shall violate any provision of this chapter shall, upon conviction thereof, be sentenced to pay a fine of not less than $50 nor more than $300 and costs of prosecution or imprisonment for not more than 30 days, provided that each day's continuance of any violation of this chapter shall constitute a separate defense and shall be subject to a separate and distinct penalty.
The Secretary of the Township of Carroll is hereby directed to file a certified copy of this chapter with the Department of Community and Economic Development within 15 days after this chapter shall become effective, if so required.
This chapter is enacted under the authority of the Act of December 31, 1965, No. 511, known and cited as the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.