City of Lebanon, PA
Lebanon County
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Table of Contents
Table of Contents
[Ord. 91-1974, 75 § 1, passed 4-28-1975]
(a) 
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
COIN-OPERATED MECHANICAL AMUSEMENT DEVICE
Any device other than a juke box, which upon the insertion of one or more coins, slugs, tokens, plates or discs, may be operated or operates for use as a game, entertainment or amusement, whether or not registering a score and whether or not a prize is offered.
JUKE BOX
Any mechanical contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, or by payment of any price, operates, or which may be operated, for the rendition of songs, music, instrumental or vocal entertainment.
LICENSE YEAR
The twelve-month period beginning October 15 of each and every year.
PERSON
Any individual, partnership, limited partnership, corporation, association, club or organization, whether for profit or not for profit.
[Amended by Ord. 61-1988, 89 § 1, passed 9-25-1989]
(b) 
All mechanical devices as defined in "juke box" and "coin-operated mechanical amusement device" hereof are subject to license; however, the issuance of a device license shall not be construed as legalizing any gambling device nor as a determination whether or not any of the above mechanical devices are gambling devices.
[Ord. 43-1988, 89 § 1, passed 1-9-1989]
Beginning January 9, 1989, and for each license year thereafter, an annual license tax is hereby imposed for general revenue purposes upon every person in possession of any premises or portion thereof within the City in which any juke box or coin-operated mechanical amusement device is installed for use in accordance with the following schedule of license tax rates:
(a) 
On each juke box installed for use within the City, a rate of $30 per license year.
(b) 
On each coin-operated mechanical amusement device installed for use within the City, a rate of $100 per license year.
[Ord. 21-1986, 87 § 1, passed 8-25-1986]
The annual license tax imposed by this article based upon any juke box or coin-operated mechanical amusement device which is installed for use at the beginning of any license year shall be due and payable on or before October 15 of each year and every year. If not paid on or before October 15 of each and every year, a penalty of 10% per year of such tax shall be added thereto in addition to the tax imposed by Section 333.02; provided, however, that should any mechanical amusement device be installed after the beginning of any license year, the annual license tax rate shall be pro-rated at 10% of the annual charge for each full month remaining in the license year. This pro-rated charge, excluding penalty, shall in no case, however, exceed the annual license tax rate for any amusement device. The license for mechanical amusement devices installed after the beginning of any license year shall be applied and paid for in the Office of the City Clerk within five days after the date of the installation therefore; and upon failure to pay within five days succeeding the date of installation, a penalty of 10% of the pro-rated license fee shall be added thereto. It is required that the owner(s) of mechanical amusement devices notify the Office of the City Clerk the same day of installation of mechanical amusement devices along with the location, type and numbers of such devices. If the Office of the City Clerk is closed, then notification shall be made on the next business day. No deduction or refund shall be granted in the case of any juke box or coin-operated mechanical amusement device destroyed, sold, stolen or removed from the premises during such license year.
[Ord. 91-1974, 75 § 4, passed 4-28-1975]
Whenever any tax has been paid pursuant to the provisions of this article to the City Clerk, he shall issue a license to the person paying the tax, which license shall be conspicuously posted on the premises of each and every person at all times. The license required under this article is not transferable. In the event there should be a change in the ownership or leasehold of the premises, the new owner or lessee of the premises must obtain a new license in his own name and shall pay the applicable license tax imposed by this article.
[Ord. 91-1974, 75 § 5, passed 4-28-1975]
(a) 
It shall be the duty of the City Clerk to collect and receive the above license taxes and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each and every person paying the tax and the date of such receipt. It shall also be his duty to make an annual written report to Council.
(b) 
If the City Clerk is not satisfied with the accuracy of the payment of the tax made by any person under the provisions of this article, he is hereby authorized and empowered to make a determination of the tax due by such person based upon any information within his possession. For this purpose, the City Clerk or his designee is authorized to examine the premises of such person to verify the accuracy of any payment made or to ascertain whether or not the tax imposed by this article has been paid. The City Clerk is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations and take such other measures as may be necessary or convenient to carry the provisions of this article into effect.
(c) 
If any taxpayer or supposed taxpayer shall neglect or refuse to make any payment of the tax required by this article, the City Clerk shall estimate the tax due by such person and determine the amount due for taxes and penalties thereon.
[Ord. 91-1974, 75 § 6, passed 4-28-1975]
All taxes and penalties collected or received under the provisions of this article and the authority of the laws of the Commonwealth and their amendments shall be paid into the Treasury of the City for the use and benefit of the City.
[Ord. 91-1974, 75 § 7, passed 4-28-1975]
All taxes due and unpaid under the terms of this article shall be recoverable by the City Solicitor as other debts due the City are now by law recoverable.
[Ord. 61-1988, 89 § 1, passed 9-25-1989]
Any person in possession of the premises or portion thereof within the City in which any juke box or coin-operated mechanical amusement device is installed who fails, neglects or refuses to comply with any of the terms or provisions of this article or of any regulations or requirements made pursuant thereto and authorized thereby shall upon conviction be sentenced to pay a fine of not more than $50 for the first offense in any one license year; subsequent offenses in the same license year shall be fined at not less than $100 nor more than $300 and costs, such fine and costs to be collected as any other fines are now by law collectible, and/or be imprisoned for a period not exceeding 30 days. The fine imposed by this section shall be in addition to any other penalty and tax imposed by any other sections of this article, and each day the mechanical devices are unlicensed shall constitute a separate offense.