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.