[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. 
As used in this article, the following terms shall have the meanings indicated:
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated enterprise owned by two or more persons.
DIRECTOR
Director, Department of Licenses and Inspections.
JUKEBOX
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.
MECHANICAL AND/OR ELECTRONIC AMUSEMENT DEVICE
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.
PERSON
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.
PRODUCER
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.
TOWNSHIP
The Township of Upper Darby, Delaware County, Pennsylvania.
TREASURER
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.