[Res. 453, 12/29/1982; as amended by Res. 455, 1/27/1983]
For purposes of this Part 2, the term "Coin-Operated Amusement Device" shall mean all games or devices of amusement which are activated or made operable by the insertion of coins, tokens, or similar items including, but not limited to, pinball machines, shuffleboards, bowling games, video games, tennis games, billiard games, poker games, and all other electronically-operated games and devices.
[Res. 453, 12/29/1982; as amended by Res. 455, 1/27/1983]
As herein used, the word "Township" shall mean the Township of Salisbury.
[Res. 453, 12/29/1982; as revised by Res. 455, 1/27/1983]
From and after the effective date of this Part 2, a tax of $100 per year is hereby imposed upon each and every coin-operated amusement device in the Township for which a charge is made to use or operate such amusement device. Said tax shall be paid for the entire year on or before the first day of February in each year for each such coin-operated amusement device in the Township of Salisbury on the first day of that year. Where a coin-operated amusement device is brought into the Township after the first day of any given year, the person responsible for the payment of the tax levied under this Part 2 shall, before said device is made available for use by such person's patrons, pay the tax for said device for the remainder of that year at a rate of $8.33 per month, including the month in which said amusement device is brought into the Township. Provided, however, that if the amusement device being brought into the Township after the first day of the year replaces another amusement device for which the tax levied hereunder has already been paid to the end of that year, a credit shall be given toward the tax payable for the amusement device brought into the Township after the first day of the year in an amount equal to the tax paid to the end of that year for the amusement device it replaces. Where credit is received for tax paid on an amusement device being removed from the Township the registration and certificate issued hereunder for the machine being removed shall be cancelled.
[Res. 453, 12/29/1982; as revised by Res. 455, 1/27/1983]
Every person, firm, corporation, or association owning, having or possessing any such coin-operated amusement device in the Township as of the first day of any year shall, on or before February 1st of that year, register said device with the Township and shall, at the time of such registration, pay the tax thereon which is levied hereunder for that entire year. Any person, firm, corporation, or association who brings any such amusement device into the Township after January 1st of any year shall within 10 days of bringing said device into the Township, and before said device is made available for use or permitted to be used, register said device with the Township and pay the tax thereon which is levied and due hereunder, prorated as provided in § 24-204 of this Part 2.
[Res. 453, 12/29/1982; as revised by Res. 455, 1/27/1983]
Each application for the registration of any such coin-operated amusement device shall describe the location at which the same will be located and permitted to be used. The Township shall at the time of registration of each device and the payment of the tax levied thereon issue a Certificate of Registration for said device for the current year or portion thereof for which the tax has been paid. The certificate so issued by the Township shall be prominently displayed on the device itself or at the location where said device is located.
[Res. 453, 12/29/1982; as revised by Res. 455, 1/27/1983]
It shall be unlawful to possess or use or permit to be used any coin-operated amusement device for which a tax is levied hereunder which has not been registered, for which the tax has not been paid, or for which a Certificate is not displayed as required hereunder, and no Certificate shall be displayed for any device beyond the year for which it was so issued.
[Res. 453, 12/29/1982; as revised by Res. 455, 1/27/1983]
Any tax which is payable hereunder which is not paid on or before the date on which it becomes due shall have a penalty added to it in an amount equal to 5% of the amount of the tax and in addition, interest at the rate of 0.50% shall be paid for each month the tax is not paid from and after the due date of the tax.
[Res. 453, 12/29/1982; as revised by Res. 455, 1/27/1983; and amended by Ord. 11-88-303, 11/22/1988]
Any person, firm, association or corporation, and the officers of any corporation, the partners of any partnership, and the officers of any association who violate the provisions of this Part 2 shall, upon conviction before a District Justice having jurisdiction, be sentenced to pay a fine of no more than $300 for each offense and in default of payment of such fine, shall be sentenced to undergo imprisonment for not more than 90 days. Each day in which any coin-operated amusement device is used, permitted to be used, or possessed contrary to the provisions of this Part 2 shall constitute a separate offense.