[Adopted 2-15-1983 as Ord. No. 2-1983[1]]
[1]
Editor's Note: This ordinance also provided
that it shall be effective 3-17-1983.
A.Â
DEVICE
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
Unless otherwise herein expressly stated, the following
terms shall have, for the purpose of this Article, the meanings hereby
respectfully indicated:
Any jukebox, mechanical shuffleboard game, pinball machine
or mechanical amusement device used, possessed, owned or operated
for profit.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disk or key into any
slot, crevice or other opening, operates or may be operated for the
emission of song, music or similar entertainment or amusement.
Any electronic or mechanical device, machine or apparatus
which, upon the insertion of a coin, slug, token, plate or disk, operates
or may be operated as a game or contest of skill, amusement or entertainment,
of any kind or description, whether or not registering a score and
whether or not a prize is offered, and which may or may not contain
an automatic payoff for the return of money or token or slugs, or
which may or may not make any provision whatever for the return of
money to the player, or which may or may not provide an award of additional
games or additional playing time. Further, a "mechanical amusement
device" includes any electronic or mechanical device, machine or apparatus
which is used or may be used as a game of skill and amusement wherein
a player initiates, employs or directs any force generated by the
machine or light illustrated on a screen, board or machine. The term
"amusement device" includes electronic television entertainment operated
by coin, slug, token, plate or disk, some of which are known as video
games; provided, however, that this does not include coin-operated
radios or television sets carrying regular radio and telephone frequencies.
It is provided further that such term shall not include any gambling
device or other mechanism that has been determined to be a gambling
device, the operation of which is contrary to law.
Any natural person, association, copartnership, firm or corporation.
B.Â
The singular shall include the plural, and the masculine
shall include the feminine and neuter.
There is hereby imposed a tax, for general revenue
purposes, under the authority of the Act of December 31, 1965, Act
No. 511, the Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
upon the privilege of using for profit, within the Borough of West
Chester, Chester County, Pennsylvania, any device or mechanical amusement
device as defined herein. Such tax shall be payable at the following
rate: on each device or mechanical amusement device, two hundred dollars
($200.) for the fiscal year or any portion thereof. No deduction or
refund of any tax payable under this Article shall be granted in the
case of a tax payable for less than a full calendar year or in the
case of any device being destroyed, stolen, sold or otherwise disposed
of, or transferred out of the Borough of West Chester, after the payment
of such tax.
[Amended 5-8-1985 by Ord. No. 5-1985[1]]
The tax imposed under this Article shall be
payable to the Borough of West Chester on or before the first day
of May 1983 for the taxable year of January 1, 1983, through December
31, 1983, and for the 1984 and 1985 taxable years, on or before May
1 of the respective year, and for each taxable year thereafter, on
or before the first business day in January of that year. No deduction
or refund of any tax payable for less than a full year or in case
of any device destroyed, stolen, sold or otherwise disposed of or
transferred after the payment of such tax; provided, however, that
in the case of the substitution of any device by another device in
the same class, the use of which is taxable under this Article, no
additional tax shall be paid, provided that the total number of devices
of the same class is used upon the premises remains no greater than
that upon which such tax was paid.
[1]
Editor's Note: This ordinance also provided
that it shall take effect 6-7-1985.
A.Â
The Borough Manager of the Council of the Borough
of West Chester shall procure, at the expense of the borough, a sufficient
number of certificates, upon each of which the following information
shall be printed or inserted in ink or by typewriter:
(1)Â
The name of the borough.
(2)Â
The number of the certificate.
(3)Â
The name and address of the person paying the tax.
(4)Â
The year for which the tax shall have been paid.
(5)Â
The date on which such tax shall have been paid.
(6)Â
The type of device for which the tax shall have been
paid.
(7)Â
The amount of the tax paid.
B.Â
Whenever any tax shall have been paid under this Article;
the Borough Manager shall prepare in duplicate a certificate as herein
prescribed. The original of such certificate, to which the Borough
Seal shall be affixed, shall be given to the person paying such tax,
and the duplicate shall be kept on file by the Borough Manager. The
Borough Manager shall also procure and give to each person paying
such tax a seal to be affixed to each device for the use of which
such tax shall have been paid. Such seal shall indicate the year for
which such tax shall have been paid, the type of device and the certificate
number.
C.Â
In case of the loss, defacement or destruction of
any original certificate or seal, the person to whom such certificate
or seal was issued shall apply to the Borough Manager, who may issue
a new certificate or seal in replacement thereof upon payment of a
fee of fifty cents ($0.50), and who shall amend the duplicate of the
certificate first issued in case that a new certificate has been issued.
D.Â
In case of the removal of any establishment in which
any device for the use of which a tax shall have been paid under this
Article to another location in the borough, or in case of a change
in the identity of the person operating or owning such establishment,
the person operating such establishment shall report such fact within
five (5) days of such change in location or personnel, and the Borough
Manager shall immediately amend the certificate and duplicate certificate.
E.Â
Before the removal of any device from any establishment,
the person operating such establishment shall remove the seal issued
under this Article from such device. Such seal may be affixed to any
other device of the same class used in such establishment during the
current year.
If any tax levied pursuant to this Article shall
not be paid when due, a penalty of ten per centum (10%) of the amount
of the tax due and unpaid shall be added thereto, in addition to all
other penalties provided by law.
[Amended 5-10-1989 by Ord. No. 11-1989]
Any person who violates this Article or fails
to carry out any of the provisions or requirements of this Article,
or who neglects or fails or refuses to furnish complete, accurate
and correct returns to the Borough of West Chester, or neglects, fails
or refuses to pay over any tax levied by this Article at the time
required, or who knowingly makes any incomplete, false or fraudulent
return, or who does or attempts to do anything whatsoever to avoid
payment of the whole or any part of the tax imposed hereunder, shall
be guilty of a summary offense and, upon conviction thereof in any
District Justice Court of the Commonwealth of Pennsylvania, be guilty
of a summary offense and, upon conviction thereof in any District
Justice Court of the Commonwealth of Pennsylvania, shall be liable
to a fine or penalty not to exceed six hundred dollars ($600.) for
each and every offense, and the cost of prosecution thereof, and,
in default of payment of any such fine and costs, to imprisonment
in the county jail for not more than thirty (30) days, provided that
any such fine or penalty shall be in addition to any other penalty
imposed by any other section of this Article.
