[Ord. 251, 1/24/1983, § 1; as amended by Ord. 385,
10/21/2010, § 1.a, .b, .c]
Unless otherwise expressly stated, the following terms have,
for the purpose of this Part, the meaning herein intended:
Any electronic, electrical or mechanical device or machine
or game which is rented, used or leased for a fee, and any electronic,
electrical or mechanical device, machine or game which, upon the insertion
of a coin, currency, payment card, token or disk is available for
use and is or may be operated and used as a game, side entertainment
or amusement, whether or not registering a score, and whether or not
a prize is offered. The term shall include, but not be limited to,
the following type of devices: video, arcade and poker games; pinball
machines; jukeboxes and devices emitting sound or pictures; pool and
billiard tables; and any amusement rides.
Any device, machine or apparatus used for the playing of
poker, blackjack, keno, bingo or other casino games by the insertion
therein of any coin, currency, metal disc, slug or token.
Any device, machine or apparatus designed and/or specifically
equipped to be used for the playing of poker, blackjack, keno, bingo,
slots, or other casino gambling games by the insertion therein of
any coin, currency, metal disc, slug or token, which has, or is designed
to facilitate the ready use of, a knock-off or knock-down device or
other capability for erasing or eliminating accumulated playing credits.
Includes natural persons, firms, associations, copartnerships
or corporations.
[Ord. 251, 1/24/1983, § 2; as amended by Ord. 385,
10/21/2010, § 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, upon the privilege of using for profit within the
Township any automatic vending machine and any amusement device as
those terms are herein defined. Such tax shall be payable at the rate
hereinafter set forth for the calendar year 1983, 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 oftener than once in any year on any individual device taxable
under this Part.
[Ord. 251, 1/24/1983, § 3]
The tax imposed under this Part shall be payable to Harmar Township
Office, Township Secretary, on or before March 30 of each year, or
within 10 days after installation, by the person possessing or operating
or managing any device or machine 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 machine or device installed within
the first six months of the year shall be subject to payment of the
full tax; any machine or device installed after June 30 of each year
shall pay half of the yearly tax. Any machine or device used for profit
on a seasonable basis extending for a period not in excess of six
calendar months shall pay half of the yearly tax. Upon payment of
the tax, the person so paying shall receive a certificate under seal
of the Township, which certificate shall be at all times attached
to the machine or device or displayed in a conspicuous place on the
premises.
[Ord. 251, 1/24/1983, § 4; as amended by Ord. 385,
10/21/2010, § 3; by Ord. 409, 11/21/2013, § I;
and by A.O.]
1.
The Township may appoint the Township Secretary or other person,
firm or entity to collect this tax and enforce this Part and that
the appointee may adopt, with approval of the Board of Supervisors,
rules and regulations for collection enforcement, tax returns and
payment, including imposition of delinquency charges not to exceed
1% interest per month of delinquency. Prior to issuance of a tax certificate,
a tax return shall be filed for each amusement device subject to this
Part by the person possessing, operating, managing or owning said
device. The tax return shall contain such information as may be requested
by the Township Secretary or by any person designated by Township
to collect said tax, including, but not limited to the following information:
A.
The name and address of the possessor, operator, manager and owner
of such device.
B.
The name and address of the person paying the tax and whether such
person is the possessor, operator, manager or owner of such device.
C.
The name and address of the establishment in which such device is
to be located, used or installed.
D.
The manufacturer, name of machine, serial number and type of such
device.
E.
The date of installation of the device.
F.
A verification by the person paying the tax that the facts set forth
in the return are true and correct to the taxpayer's knowledge,
information or belief, and that any false statements therein are made
subject to the penalties of the Crimes Code, 18 Pa.C.S., relating
to unsworn falsification to authorities.
G.
A statement that the taxpayer has been provided a copy of this Part,
has read and agrees to be bound by all the provisions hereof.
H.
A statement that the issuance of a tax certificate by the Township
does not sanction, condone or permit the use of any device for gambling
purposes or possession of illegal gambling devices.
I.
A statement that obtaining or displaying such tax certificate does
not sanction or permit the use of any device for gambling purposes
or possession of an illegal gambling device, either per se, or as
modified.
J.
A statement that if any person illegally uses or possesses an illegal
gambling device, he may be prosecuted by law enforcement officials.
K.
A statement that because the Township intends to foster compliance
with the laws of the Commonwealth of Pennsylvania and the United States
regarding illegal possession and/or use of gambling devices, the taxpayer
understands that no Township employee or agent may promise, suggest
or insinuate that the lease or possession of any illegal gambling
device is permissible or shall not be prosecuted and that no such
promise, suggestion or insinuation has been made by any Township employee
or agent to anyone with respect to the amusement devices for which
a tax certificate is hereby sought.
2.
The certificates shall be in duplicate 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 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 the Township Board of Supervisors, and who shall
amend the duplicate of the certificate first issued in case that a
new certificate has been issued.
4.
In case of the removal of any establishment in which any device for
the use of which a tax shall have been paid under this Part, 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 within five days
of such change in location or personnel, and the Secretary shall immediately
amend the certificate and duplicate certificate.
5.
Before the removal of any device from any establishment, 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.
When a seal is removed from a device and affixed to another device
of the same class used in such establishment, the operator of the
establishment shall notify the Township in writing within five business
days of such removal of the seal and its application to another machine
and shall complete any forms and supply any information relating thereto
as the Township may require.
6.
Certification of Devices, Seizure.
A.
No amusement device may be displayed in a conspicuous place on a
premises unless a duly issued certificate under seal, in the form
of a sticker or otherwise as issued by or on behalf of the Township,
is affixed to the device.
B.
The Township Secretary or his or her designee, or the Township Code
Enforcement Officer, or any duly sworn police officer of the Township,
may seize or cause to be seized any amusement device displayed in
a conspicuous place on the premises, upon which there is not affixed
the certificate under seal of the Township, in the form of a sticker
or such other form as the Township may employ, issued by or on behalf
of the Township.
(1)
Uncertificated or unstickered devices that are seized under
authority of this Part shall be delivered immediately into the custody
of the Township Chief of Police for inventory and safekeeping.
(2)
Upon seizure of such device, a notice shall be left with the
person in charge of the premises stating that the device is being
held at the Township Police Department with the address and phone
number of the Police Department.
(a)
The notice shall further state that unless the lawful owner
shall appear at the Police Department to make demand, prove ownership
and pay any unpaid amusement tax due and owing on the device, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not more than $600 plus all
court costs, plus a seizure and storage fee, in an amount as established,
from time to time by resolution of the Board of Supervisors, the device
shall be disposed of on written order of the Chief of Police without
further notice. No judgment shall commence or be imposed, levied or
payable until the date of the determination of a violation by a 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, at which time, in addition to any penalties,
the violator shall be liable for any attorney's fees and costs
incurred by the Township. Each day that a violation continues or each
section of this Part which shall be found to have been violated shall
constitute a separate violation.
(b)
The notice shall further state that any person aggrieved by
the seizure may within 20 days of seizure appeal by filing a written
notice of appeal with the Chief of Police, accompanied by an appeal
fee in an amount as established, from time to time, by resolution
of the Board of Supervisors. Such notice of appeal shall state the
grounds for appeal.
(c)
Upon filing of a timely appeal as set forth herein, a Local
Agency Law hearing shall be afforded to the appellant within 60 days
of the filing of the appeal, by a hearing tribunal to consist of the
Board of Supervisors or such tribunal or hearing officer as they may
appoint. The appellant shall be responsible for all costs of a stenographer
and advertising in connection with such hearing.
(4)
Prior to seizure, the Township Code Enforcement Officer or his
or her designee, or any duly sworn officer of the Township Police
Department, may take the following steps with respect to devices that
are subject to seizure under this Part:
(a)
Place a warning sticker over the coin slot, which sticker will
state the date of its application to the device and will notify the
establishment in which the device is located that the device is out
of service and the property of and subject to seizure by the Township,
unless upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, shall pay a judgment of not more than $600
plus all court costs and applicable tax due are paid to the Township
within five business days from the date of application of the sticker.
No judgment shall commence or be imposed, levied or payable until
the date of the determination of a violation by a 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, at which time, in addition to any penalties, the
violator shall be liable for any attorney's fees and costs incurred
by the Township. Each day that a violation continues or each section
of this Part which shall be found to have been violated shall constitute
a separate violation.
(b)
If the fine and the applicable tax due are not paid within five days of application of the warning sticker, the Code Enforcement Officer or his or her designee or any duly sworn officer of the Township Police Department may direct that the device be seized in accordance with Subsection 6B of this section and may file a citation for violation.
(c)
If the fine and tax due are paid within five days of application
of the warning sticker, then the warning sticker will be removed by
the Code Enforcement Officer or his or her designee or any duly sworn
officer of the Township Police Department and the device may be placed
back in service.
[Ord. 251, 1/24/1983, § 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. 251, 1/24/1983, § 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. 251, 1/24/1983, § 7]
Taxes levied by this Part, together with all penalties, shall
be recoverable by the Township, through its Solicitor, or by any legal
remedy, as any other debts or obligations or taxes may be recovered
according to law.
[Ord. 251, 1/24/1983, § 8; as amended by A.O.]
1.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part or attempting
to do anything whatsoever to avoid the payment of the whole or any
part of the tax imposed by this Part, upon being found liable therefor
in a civil enforcement proceeding commenced by the Township, shall
pay a judgment of not more than $600 plus all court costs. No judgment
shall commence or be imposed, levied or payable until the date of
the determination of a violation by a 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, at which time, in addition to any penalties, the
violator shall be liable for any attorney's fees and costs incurred
by the Township. Each day that a violation continues or each section
of this Part 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.
[Ord. 251, 1/24/1983; as added by Ord. 385, 10/21/2010, § 4]
Nothing in this Part shall be construed to authorize, license,
tax or permit any gambling device or amusement device that has been
judicially determined to be a gambling device, to the extent that
such device is prohibited by law.
