[Amended 11-9-1987 by Ord. No. 333]
There is hereby imposed a tax, for general tax
purposes, under the authority of the Act of General Assembly, approved
the 31st day of December 1965, P.L 1257, upon the privilege of using
for profit within Lower Providence Township any and every mechanical
amusement device herein defined. Such tax shall be payable by the
person owning said device(s). Said tax shall be payable at the rate
of $100 per calendar year or any portion thereof.
The tax imposed under this article shall be
payable to the Township Treasurer, or to an individual designated
by the Board of Supervisors, on or before the 31st day of January
of each calendar year. In the case of machines that are installed
after the 31st day of January of each calendar year, the tax imposed
under this article shall be paid prior to the use of the machine or
device. No deduction or refund of any tax payable under this article
shall be granted in the case of any tax payable for less than a full
fiscal year or in the case of any device being destroyed, stolen,
sold or otherwise disposed of, or transferred out of the Township
of Lower Providence, after the payment of such tax.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 15% per month of the amount
of tax due and unpaid shall be added thereto.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Township Solicitor as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Township Treasurer or any other Township officer
or person for or in behalf of the Township shall be paid into the
Township treasury as general revenue to be used for general revenue
purposes.
All expenses incurred in the administration
of this article shall be paid by the Township.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Township
Board of Supervisors to impose the tax or duties herein provided for.
Any person who shall be convicted before any
District Justice for violating or failing to carry out any of the
provisions or requirements of this article or of neglecting, failing
or refusing to furnish complete and correct returns or to pay over
any tax levied by this article at the time required or of knowingly
making any incomplete, false or fraudulent return or of doing or attempting
to do anything whatever to avoid the payment of the whole or any part
of the tax imposed under this article shall be liable to a fine or
penalty not exceeding $300 for each and every offense and the costs
of prosecution thereof, provided that such fine or penalty shall be
in addition to any other penalty imposed by any other section of this
article.
This article shall go into effect on the first
day of January 1982, and the tax levied hereunder shall be imposed
for the fiscal year ending December 31, 1982, and each fiscal year
ending on December 31 thereafter.