[Adopted 6-16-1992 by Ord. No. 70]
This article is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq. (1982), as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the meanings indicated unless a different meaning clearly appears from the context:
DEVICE
Any jukebox, mechanical amusement device, electronic video game or electronic amusement device for the use of which for profit a tax is levied under this article.
ELECTRONIC VIDEO GAME
Any device other than a jukebox or mechanical device which may be operated by the public generally for use as a game, entertainment, amusement or profit, whether or not registering a score and whether or not a prize is offered.
JUKEBOX
Any music vending machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into the slot, crevice or other opening, or by the payment of any price, operates or may be operated for the emission of song, music or similar amusement
MECHANICAL AMUSEMENT DEVICE
Any device other than a jukebox which, upon the insertion of a coin, slug, token, plate, disc or key may be operated by the public generally for use as a game, entertainment, amusement or profit, whether or not registering a score and whether or not a prize is offered.
PERSON
Any natural person, association, copartnership, firm or corporation.
There is hereby imposed a tax for general revenue purposes under the authority of the Local Tax Enabling Act upon the privilege of using for profit within the Township of Kidder jukebox or mechanical amusement devices as herein defined. Such tax shall be collected and payable by the person owning the mechanical amusement device or jukebox as defined herein and each such device situate, located, utilized or placed within the Township shall bear clear identification thereon of the owner name and principal place of business. Such tax shall be payable at the following rate: On each mechanical amusement device or jukebox, $50 per calendar year (January 1 through December 31) or any portion thereof.
The tax imposed under this article shall be payable on or before the 15th day of February of each calendar year to the Board of Supervisors of Kidder Township. For devices which are installed after the 15th day of February 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 device being destroyed, stolen, sold, confiscated or otherwise disposed of or transferred out of the Township of Kidder after the payment of such tax. Each payment is directed under this article shall be accompanied by a report by the owner/operator and/or person required to make such payment and report as set out herein. Said report to contain information as to the identification of the particular device upon which payment is being remitted.
In addition to any other remedies or penalties as set out herein, if any tax levied pursuant to this article shall not be paid when due, a penalty of 18% of the amount of the tax due and unpaid shall be added thereto.
The Board of Supervisors of Kidder Township shall have the power to institute proceedings against persons who violate or do not comply with the provisions of this article. If for any reason the tax is not paid when due and suit is brought for the recovery of any such tax, the person liable therefore shall, in addition, be liable for the cost of collection and interest and penalties herein imposed. All taxes, interest and penalties collected or recovered by the designated individual or Township Solicitor shall be paid into the Township Treasury as general revenue to be used for general revenue purposes.
Nothing in this article shall in any way be construed to authorize, license or permit any gambling devices whatsoever or any mechanism which has been determined by the Courts of this Commonwealth to be a gambling device, or in any way contrary to the existing or future laws of the Commonwealth of Pennsylvania.