[Ord. No. 11-82A, --/--/----, § I]
No person or persons, firm, association, partnership, corporation,
or any other entity shall have at any time in his, her, its, or their
possession, within the Township of Hemlock, any amusement device whatsoever,
as defined herein, for the playing of games and amusements without
first having paid a tax as provided in this Part.
[Ord. No. 11-82A, --/--/----, § II]
As used in this Part, the following terms shall have the meaning
set forth therein unless context indicates to the contrary:
Any electronic device, machine, or apparatus for the playing
of games, amusements, or entertainment, whether operated manually
or by coins, tokens, slugs, remote control, pins, pegs, balls, electric
batteries, or other electric current, which is activated or can be
played only after the insertion of a coin, metal disk, slug, or token,
or otherwise activated through exchange of legal tender.
[Amended by Ord. No. 03-09-2021, 3/9/2021]
A record owner, contract purchaser, lessee, assignee, receiver,
or trustee.
[Ord. No. 11-82A, --/--/----, § III; as amended
by Ord. No. 03-09-2021, 3/9/2021]
Any person or persons, firm, association, partnership, corporation, or any other entity, required to pay this tax as provided, in § 24-401 above, shall do so by paying the same to Hemlock Township with the filing of a special amusement device tax return. The tax return shall be signed by the applicant or applicants and shall set forth the name or names, residence or residences of person or persons, firm, partnership or corporation or other entity conducting the operations of the amusement device together with the present occupation of the present applicant or applicants, length of residence within the Township, and the name and address of the owner of the premises upon which coin operated machine or machines are to be installed and used. The tax return shall set forth the manufacturer and nature of the amusement device to be taxed and set forth its serial number or other identifying number. All non-profit organizations, upon proof of such status, shall be exempt from licensing and tax requirements.
[Ord. No. 11-82A, --/--/----, § IV; as amended
by Ord. No. 03-09-2021, 3/9/2021]
No amusement device shall be used or installed until an annual
tax has been paid to Hemlock Township in the sum of $75 for up to
and including 10 devices and $25 for each additional device installed
and used in Hemlock Township.
[Ord. No. 11-82A, --/--/----, § V; as amended by Ord. No. 03-09-2021, 3/9/2021]
The tax shall be on a calendar year basis from January 1 of
each and every year to December 31 of each and every year and said
tax shall be due and payable on or before January 31 of each and every
year.
[Ord. No. 11-82A, --/--/----, § VI; as amended
by Ord. No. 03-09-2021, 3/9/2021]
Upon payment of the tax provided by this Part, Hemlock Township
shall issue a yearly license for each amusement device upon which
such tax has been paid, which license shall be used and fastened to
the amusement device so that it may be clearly identified upon inspection.
The Tax Collector has the right to visit any premises to inspect and
examine amusement devices.
[Ord. No. 11-82A, --/--/----, § VII; as amended
by Ord. No. 03-09-2021, 3/9/2021]
It shall be the responsibility of the owner of the amusement
devices; or, the owner of the premises upon which the amusement device
is located; or, the owner of the business where said amusement devices
are located to pay the annual tax and make payment thereof to Hemlock
Township no later than the 31st day of January of each year.
[Ord. No. 11-82A, --/--/----, § VIII]
Any person aggrieved by any decision or determination of Hemlock
Township, any officer, official, agent, employee, or board created
by the Township, decision or determination of the provisions of this
Part has a right to appeal such decision or determination to a court
of competent jurisdiction within 30 days of receipt of notice of the
decision or determination or as otherwise provided by law.
[Ord. No. 11-82A, --/--/----, § IX; as amended
by Ord. No. 03-09-2021, 3/9/2021]
The license shall not be transferable from one amusement device
to another amusement device within the year of issuance. If a new
or different amusement device replaces an amusement device covered
by a license issued under this Part no tax shall be paid. If a new
amusement device over and above the number of amusement devices previously
licensed is installed, an additional tax shall be paid by the property
owner or applicant, and a license shall be issued for such machine.
If an amusement device is removed for any reason, including breakdown,
no portion of the tax paid shall be refunded.
[Ord. No. 11-82A, --/--/----, § X; as amended by
Ord. No. 11-11-2014, 11/11/2014;
and by Ord. No. 03-09-2021, 3/9/2021]
Any person, firm or corporation who shall violate any provision
of this Part, upon conviction thereof in an action brought before
a magisterial district judge in the manner provided for the enforcement
of summary offenses under the Pennsylvania Rules of Criminal Procedure,
shall be sentenced to pay a fine of not more than $1,000 plus costs
or to a term of imprisonment not to exceed 90 days, or both. Each
day that a violation of this Part continues or each section of this
Part which shall be found to have been violated shall constitute a
separate offense.
