[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:
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.
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.
