[Ord. 61, 1/8/1987, § 1]
Unless otherwise expressly stated the following terms have,
for the purpose of this Part, the meaning herein intended.
Any electronic or electrical or mechanical device or machine
or game which is rented, used or leased for a fee, and any electronic
or electrical or mechanical device, machine or game which, upon the
insertion of a coin, slug, token, plate or disk, is available for
use and is or may be operated and used as a game, ride, entertainment
or amusement, whether or not registering a score, and whether or not
a prize is offered. The term shall include, but shall not be limited
to, the following type devices: video, arcade and poker games; pin
ball machines; juke boxes and devices emitting sound or pictures;
bowling alleys, bowling games and machines; pool and billiard tables;
and any amusement rides.
Includes natural persons, firms, associations, partnerships,
or corporations.
[Ord. 61, 1/8/1987, § 2]
1.
There is hereby imposed a tax for general Township purposes under
authority of the Local Tax Enabling Act of December 31, 1965, P.L.
1257, as amended, 53 P.S. § 6501 et seq., as amended, upon
the privilege of using for profit within Frazer Township any amusement
device as those terms are herein defined. Such tax shall be payable
at the rate hereinafter set forth for the calendar year 1987 and each
year thereafter unless subsequently changed:
2.
Provided, that no tax shall be imposed pursuant to this section when
no fee is charged or collected, for the use of a device or machine,
wherever located or used. Provided further, that no tax shall be imposed
more often than once in any year on any individual device taxable
under this Part.
[Ord. 61, 1/8/1987, § 3]
The tax imposed under this Part shall be payable to the Frazer
Township Office, Township Secretary, on or before the thirtieth day
of April of each year or within 10 days after installation, by the
person in possession of or operating, or managing any amusement device
subject to such tax and realizing a profit therefrom, unless such
tax shall first be paid by the person owning or leasing such device.
Any amusement device installed within the first six months of the
year shall be subject to payment of the full tax; any amusement device
installed after the thirtieth day of June of each year shall pay 1/2
of the yearly tax. Upon payment of the tax, the person so paying shall
receive a certificate under the seal of the Township, which certificate
shall be at all times attached to the amusement device or displayed
in a conspicuous place on the premises where such device is located.
[Ord. 61, 1/8/1987, § 4; as amended by Ord. 137,
7/5/2005]
1.
The Township Secretary shall procure at the expense of the Township
a sufficient number of certificates on each of which the following
information shall be printed or inserted in ink or by typewriter:
A.
The name of the Township.
B.
The number of the certificate.
C.
The name and address of the person paying the tax.
D.
The year for which the tax shall have been paid.
E.
The date of payment and the amount of tax paid.
F.
The type of device for which the tax shall have been paid (giving
trade name, manufacturer's name or identification number, when
available.)
G.
The date when the device was installed for profit.
2.
The certificate shall be in duplicated, and the original, 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 Secretary.
3.
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 in an amount as
established from time to time by resolution of the Board of Supervisors,
and shall amend the duplicate of the certificate first issued to indicate
issuance of such replacement certificate.
4.
In case of the removal of any device from the establishment in which
such device is located at the time a tax shall have been paid to another
location in the Township; or, in case of a change in the identity
of the person operating or owning any such establishment; the person
operating such establishment shall report such fact to the Township
Secretary within five days of such change in location or identity,
and the Secretary shall immediately amend the certificate and duplicate
certificate.
5.
In the event of the removal of any device from any establishment
to a location outside of the Township, the person operating such establishment
shall remove the seal issued under this Part from such device. Such
seal may be affixed to any other device of the same class used in
such establishment during the current year. In such event, a report
of the facts shall be made to the Township Secretary within five days
and the certificate and duplicate certificate shall be amended accordingly.
[Ord. 61, 1/8/1987, § 5]
Any information gained by the Township Secretary or any other
officer or agent of the Township as a result of any investigation
or verifications required or authorized by this Part shall be confidential,
except for official purposes, and except in accordance with proper
judicial order, or as otherwise provided by law, and any disclosure
of any such information contrary to the provisions of this section
shall constitute a violation of this Part, and be punishable as such.
[Ord. 61, 1/8/1987, § 6]
If any tax imposed pursuant to this Part shall not be paid when
due, a penalty of 20% of the tax due and unpaid shall be added to
the amount of the tax due.
[Ord. 61, 1/8/1987, § 7]
Taxes levied by this Part, together with all penalties, shall
be recoverable by Frazer Township, through its Solicitor, or by any
legal remedy, as any other debts or obligations for taxes may be recovered
according to law.
[Ord. 61, 1/8/1987, § 8; as amended by Ord. 127,
5/27/2004, § 2; and by Ord. 137, 7/5/2005]
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part shall, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Township before a magisterial district judge, pay a judgment
of not more than $600 plus all court costs, including reasonable attorney
fees incurred by the Township as a result thereof. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable rules of civil procedure.
Each day that a violation continues or each section of this Part which
shall be found to have been violated shall constitute a separate offense.
