[Adopted 2-7-1983 by Ord.
No. 1-83]
Unless otherwise herein expressly stated, the following terms
shall have for the purpose of this article the meanings hereby respectively
indicated:
Any mechanical or electronic amusement device for the use
of which for profit a tax is levied under this article.
Any device, including a jukebox, 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 that such term shall
not include any device or any mechanism that has been judicially or
legislatively determined to be a gambling device.
Any natural person, association, copartnership, firm or corporation.
In this article, the singular shall include the plural, and the masculine
shall include the feminine and the neuter.
There is hereby imposed a tax for general Township purposes,
under the authority of the Local Tax Enabling Act and other applicable
authority, upon the privilege of using for profit within the Township
of Cecil any mechanical or electronic amusement device, as herein
defined. 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 rate:
A.
Jukeboxes: $25 for the calendar year or any portion thereof.
B.
Pinball machines and pool tables: $50 for the calendar year or any
portion thereof.
C.
Any other electronic amusement device or mechanical amusement device:
$100 for the calendar year or any portion thereof.
D.
For the temporary period from January 1, 2021, through December 31, 2021, the tax rate per taxable mechanical or electronic amusement device shall be $0. Effective January 1, 2022, the tax rate per taxable mechanical or electronic amusement device shall return to the rates set forth in § 214-2A, B and C.
[Amended 4-5-2021 by Ord. No. 5-2021]
The tax imposed under this article shall be payable to Cecil
Township on or before the 15th day of February of each year, payable
for the current twelve-month period. No deduction or refund of any
tax payable under this article shall be granted in the case of any
tax payable for less than a full twelve-month period, or in the case
of any device destroyed, stolen, sold or otherwise disposed of or
transferred after the payment of such tax; provided, however, that
in the case of the substitution of any device by another device in
the same class, the use of which is taxable under this article, no
additional tax shall be paid, provided that the total number of devices
of the same class in use upon the premises remains no greater than
that 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 period for which the tax shall have been paid.
(5)
The type of device for which the tax shall have been paid, including
the mechanical features, the name of the manufacturer, the serial
number, etc., and the place where the machine or device is displayed
or operated.
(6)
The amount of tax paid.
(7)
The date on which such tax shall have been 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 certificate
shall be affixed to the licensed device by the responsible person.
C.
In the case of the loss, defacement or destruction of any original
certificate, the person to whom such certificate was issued shall
apply to the Township Secretary, who may issue a new certificate 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 who
shall amend the duplicate of the certificate first issued in a case
that a new certificate has been issued.[1]
D.
In the 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 responsible for such device as installed, such
person shall report such fact within five days of such change in location
or personnel, and the Secretary shall immediately amend the certificate.
E.
Before the removal of any device from any establishment, the person
responsible for such device shall remove the certificate issued under
this article from such device. Such certificate may be transferred
from one machine or device to another similar machine upon application
to the Secretary, the giving of a description and the serial number
of the new machine or device, and the payment of a transfer fee in
an amount as established from time to time by resolution of the Board
of Supervisors. Not more than one machine or device shall be operated
under one certificate, and the applicant or licensee shall be required
to secure a certificate for each and every machine or device displayed
or operated.[2]
If any tax levied in accordance with this article shall not
be paid when due, a penalty of 10% of the amount of tax due and unpaid
shall be added thereto.
Any information gained by the Township Secretary 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 as otherwise provided by law. Any disclosure of
any information contrary to the provisions of this section shall constitute
a violation of this article.
Upon default by the person responsible for payment, 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. Additionally, upon failure to
comply or upon default, any and all other remedies permitted by law
may be used to cause the person in default or noncompliance to cease
and desist operation and use of the machine(s) until there is compliance.
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. Township
police officers or the Township Zoning Officer shall have authority
to inspect the premises as necessary to ensure compliance and to enforce
payment through the magisterial system.
All expenses incurred in the administration of this article
shall be paid by the Township.
[Amended 3-16-1988 by Ord. No. 1-88[1]]
A.
Enforcement notice.
(1)
If it appears to the Township that a violation of this article has
occurred, the Township shall initiate enforcement proceedings by sending
an enforcement notice as provided in this section.
(2)
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel, and to any other person requested in
writing by the owner of record.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(b)
The location of the violation and, if applicable, the property
in violation.
(c)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this article.
(d)
The date before which the steps for compliance must be commenced,
and the date before which the steps must be completed.
(e)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(f)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this article shall,
upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, pay a judgment of not more than $600 plus
all court costs, including reasonable attorneys' fees incurred by
the Township as a result thereof. No judgment shall commence or be
imposed, levied or payable until the date of the determination of
a violation by the Magisterial District Judge. 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 article which
shall be found to have been violated shall constitute a separate violation.
(2)
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
(3)
Magisterial District Judges shall have initial jurisdiction over
proceedings brought under this section.
