[Adopted 12-19-1972 by Ord. No. 2296; amended in its entirety 1-3-1990 by Ord. No. 2756]
The Township of Upper Darby, under and by virtue of the authority
vested in it by the Act of December 31, 1965 of the General Assembly
of the Commonwealth of Pennsylvania, P.L. 1257, as amended,[1] does ordain that a tax to provide revenue for general
Township purposes be and the same is hereby levied, assessed and imposed
upon the privilege of operating or maintaining or permitting the use
of jukeboxes, mechanical or electronic amusement devices within the
Township.
[1]
Editor's Note: See the Local Tax Enabling Act, 53 P.S. §
6924.101 et seq.
A.
ASSOCIATION
DIRECTOR
JUKEBOX
MECHANICAL AND/OR ELECTRONIC AMUSEMENT DEVICE
PERSON
PRODUCER
TOWNSHIP
TREASURER
As used in this article, the following terms shall have the meanings
indicated:
Any partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
Director, Department of Licenses and Inspections.
Any music vending machine, contrivance or device which, upon
insertion of a coin, slug, token, plate, disc, or key into any slot,
crevice or other opening, or by the payment of any price, operates
or may be operated for the emission of songs, music or similar amusement.
Any device, other than 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.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, the
term "person," as applied to copartnerships or associations, shall
mean the partners or members thereof, and as applied to corporations,
the officers thereof.
Any person, as herein defined, operating or maintaining or
permitting for use within the Township of jukeboxes, mechanical or
other electronic amusement devices, for the use of which a fee is
charged or collected.
The Township of Upper Darby, Delaware County, Pennsylvania.
The Treasurer of the Township of Upper Darby.
B.
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
On and after the effective date of this article, it shall be
unlawful for any producer to operate, maintain or permit the use of
a jukebox, mechanical or other electronic amusement device within
the Township, unless a permit or permits shall have been issued to
him as hereafter prescribed and the tax herein imposed paid in accordance
with the provisions herein made.
[Amended 7-15-2009 by Ord. No. 2978; 5-19-2010 by Ord. No. 2985]
A.
A tax to provide revenue for general Township purposes is hereby
levied, assessed and imposed upon the privilege of operating, maintaining
or permitting the use of any jukebox or mechanical and/or electronic
amusement device within the Township as follows, which tax shall be
paid by the person acquiring such privilege:
(1)
On each jukebox installed for use or available for rental within
the Township: $100 per calendar year.
(2)
On each mechanical and/or electronic amusement device installed for
use or available for rental within the Township: $200 per calendar
year for the first 10 devices per establishment and $100 for each
device exceeding 10 per establishment.
B.
Provided, however, that the tax for any amusement device rented or
operated by a person doing business in the Township less than 12 months
per year shall be prorated to an amount equal to the amount of the
tax per calendar year for a jukebox or mechanical and/or electronic
amusement device, as the case may be, multiplied by a fraction, the
numerator of which is the number of months or partial months such
person conducts business within the Township, and the denominator
of which is 12. By way of illustration only, the tax upon a person
conducting a business in the Township three months out of the year,
which business operates a jukebox, would be $25 for such year, calculated
as follows:
|
$100 x 3/12 = $25
|
C.
Provided further, however, that no tax shall be imposed under this
article on any jukebox or mechanical and/or electronic amusement device
for the use of which no fee is charged or collected; that no tax shall
be imposed oftener than once in any year on any individual device
taxable under this article.
The tax imposed under this article shall be payable by the person
operating, maintaining or permitting the use of a jukebox or any device
subject to such tax. Such tax shall be payable on or before March
1, 1990. In the case of any such device or jukebox installed for use
after March 1, 1990, such tax shall be payable at the time of installation
or first rental. No deductions or refunds or any tax under this article
shall be granted in case of any tax payable for less than a full calendar
year, nor in the case of any device destroyed, stolen, sold or otherwise
disposed of or transferred after payment of the tax.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Every producer desiring to maintain, operate or permit the use
of such device or jukebox shall secure from the Department of Licenses
and Inspections a permit upon a form prescribed, prepared and furnished
by the Department of Licenses and Inspections, which shall set forth
the name of the producer, the location of the device or jukebox and
such other information as the Department of Licenses and Inspections
shall require. The producer shall pay the tax required by this article
at the time of securing permit, and no permit shall be issued until
the tax is paid. Triplicate original copies of the permit shall be
made for the record of the Township. The Department of Licenses and
Inspections may also give to the producer a sealed stamp to affix
to each device upon which the tax is paid.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Township of Upper Darby for the use and benefit of the Township
of Upper Darby.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
This article shall be enforced by the filing of a civil complaint
or by such other means as may be provided by the Pennsylvania Rules
of Civil Procedure. Any person, firm or corporation who violates any
building, housing, property maintenance, health, fire or public safety
code shall, upon being found liable in a civil proceeding, be ordered
to pay a penalty of not more than $1,000, plus the costs of prosecution,
plus all Township attorneys' fees incurred in the prosecution of the
civil case. Any person, firm or corporation who violates any other
ordinance shall, upon being found liable in a civil proceeding, be
ordered to pay a penalty of not more than $600, plus the costs of
prosecution, plus all Township attorneys' fees incurred in the prosecution
of the civil case. Each day that a violation continues shall constitute
a separate violation of this article. Each subsection of this article
that is violated shall constitute a separate violation of this article.
This article shall become effective January 2, 1990.
