[Adopted 12-1-1966 by Ord. No. 88 (Ch. 24, Part 3, of the
1981 Code of Ordinances)]
[Amended 4-13-1981 by Ord. No. 235; 12-21-1981 by Ord. No. 246]
Unless otherwise stated, the following terms shall have for
the purpose of this article, the meaning herein indicated:
Any pool table, bowling alley, jukebox, electronic and/or
video computer game and/or mechanical amusement device under this
article.
Any music vending machine, contrivance or device which, upon
insertion of a coin, slug, token, plate, disc or key into any slot,
crevice or other opening or by the payment of any price, operated
or may be operated for the emission of song, music or similar amusement.
Any device, other than a jukebox (which, upon 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, that it shall not include
any gambling device or any mechanism that has been judicially determined
to be a gambling device.
Includes natural person, firm, association, copartnership
or corporation.
[Amended 12-21-1981 by Ord. No. 246; 3-27-2006 by Ord. No. 665]
A.
The following taxes are imposed for general Township purposes:
(1)
On each bowling alley, installed for use within the Township: $50
per calendar year or portion thereof.
(2)
On each pool table, installed for use within the Township: $50 per
calendar year or portion thereof.
(3)
On each mechanical device, installed for use or available for use
within the Township: $225 per calendar year or portion thereof.
(4)
On each jukebox, installed for use or available for rental within
the Township: $50 per calendar year or portion thereof.
B.
Provided, that no tax shall be imposed under this article on any
device, jukebox, or mechanical amusement device, wherever located
or used, for the use of which no fee is charged or collected, and
provided further that the tax to be imposed by this article shall
be prorated for a calendar year beginning January 1 through December
31 of each year for the first year of installation such that the aforesaid
tax shall be due on each such device, jukebox, or mechanical amusement
device in proportion to the number of months remaining in the calendar
year for the first year of operation.
C.
This article is intended to apply retroactively effective June 2005.
No refund of any tax heretofore paid shall be made; however, any device
affected by this amendment shall be entitled to a credit for a proportionate
amount of taxes paid toward the 2006 tax. All other provisions of
this article to remain in full force and effect.
[Amended 4-13-1981 by Ord. No. 235; 1-24-1983 by Ord. No. 270]
A.
The taxes under this article shall be payable to the Township Treasurer
by the person operating or managing any device subject to such tax
unless such tax shall first be paid by the person owning or leasing
such device. Payment of said tax shall be due on the 31st day of March
each year. Prior to any new device being installed and available for
use, the tax must be paid.
B.
No refund of any tax shall be granted under this article in case
of any device being destroyed, stolen or otherwise disposed of. Transfers,
however, may be made, notwithstanding anything herein to the contrary,
from one machine to another if the Township Treasurer is notified
three days prior to the transfer, whereupon the Township Treasurer
shall issue a transfer certificate evidencing such a transfer at $2
per transfer.
[Amended 4-13-1981 by Ord. No. 235]
A.
The Township Treasurer shall procure, at the expense of the Township,
a sufficient number of certificates, on each of which the following
shall be printed or inserted in ink or by typewriter.
(1)
The name of the Township.
(2)
The number of the certificates.
(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 the tax shall have been paid.
(6)
The type of device for which the tax shall have been paid, giving
the trade name, manufacturer's name, and/or identification number
when available.
(7)
The amount of tax paid.
B.
Whenever any tax shall have been paid under this article, the Township
Treasurer shall prepare in duplicate a certificate. The original of
such certificate to which the Township Seal shall be affixed, shall
be given to the person paying the tax, and the duplicate shall be
kept on file by the Township Treasurer. The Township Treasurer shall
also procure and give to each person paying such tax a gummed seal
to be affixed to each device upon which a tax is paid. Such seal shall
indicate the year for which the tax is 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 Treasurer who may issue a new certificate
or seal upon payment of a fee of $1, and who shall amend the duplicate
of the certificate first issued in case that a new certificate has
been issued.
D.
In the case of removal of any device taxed under this act to another
location within the Township or in case of a change in the identity
of the person operating or managing any such device, such fact shall
be reported within 15 days to the Township Treasurer, who shall immediately
amend the certificate and the duplicate certificate.
E.
Provided, however, that no such report or amendment of certificate
shall be required in case of temporary removal of a device for any
period of 15 days or less, where the tax on the device has been previously
paid for that year.
[Amended 4-13-1981 by Ord. No. 235]
Any information gained by the Township Treasurer 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 otherwise provided by law. Any disclosure or any
information, contrary to the provisions of this section, shall constitute
a violation of this article.
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 shall
be added thereto.
All taxes imposed by this article together with all penalties,
shall be recovered by the Township Solicitor as other debts of like
amount are recovered.
[Amended 4-13-1981 by Ord. No. 235]
A.
Any person who violates or permits a violation of this article shall,
upon conviction in a summary proceeding brought before a Magisterial
District Judge under the Pennsylvania Rules of Criminal Procedure,
be guilty of a summary offense and shall be punishable by a fine of
not more than $1,000, plus costs of prosecution. In default of payment
thereof, the defendant may be sentenced to imprisonment for a term
not exceeding 90 days. Each day or portion thereof that such violation
continues or is permitted to continue shall constitute a separate
offense, and each section of this article that is violated shall also
constitute a separate offense.[1]
B.
Provided, that such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Township to impose
the tax or duties herein provided for.
