[Adopted 8-16-1982 by Ord. No. HR-66]
[Amended 10-19-1998 by Ord. No. HR-278]
A.
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, disc 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 disc, 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 disc, 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 which is contrary to law.
Any natural person, association, copartnership, firm or corporation.
B.
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 Township of Tredyffrin,
Chester County, Pennsylvania, any device or mechanical amusement device,
as defined herein. On or after July 1, 1982, such tax shall be payable
at the following rate: On each device or mechanical amusement device,
$200 for the fiscal year or any portion thereof; provided, however,
that no tax will be imposed upon any nonprofit owner or operator of
the establishment in which such devices are installed for use.
The tax imposed under this article shall be
payable to Tredyffrin Township on or before the first day of February
of the current year for the taxable year of January 1 through December
31 of the current year. 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 year or in the 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 in use upon the
premises remains no greater than that upon which such tax was paid.
A.
The Manager of the Board of Supervisors of Tredyffrin
Township shall procure, at the expense of the township, a sufficient
number of certificates, upon each of which the following information
shall be printed or inserted in ink or by typewriter:
(1)
The name of the township.
(2)
The number of the certificate.
(3)
The name and address of the person paying the tax.
(4)
The year for which the tax shall have been paid.
(5)
The date on which such tax shall have been paid.
(6)
The type of device for which the tax shall have been
paid.
(7)
The amount of the tax paid.
B.
Whenever any tax shall have been paid under this article,
the Manager shall prepare in duplicate a certificate, as herein prescribed.
The original of such certificate, to which the Township Seal shall
be affixed, shall be given to the person paying such tax, and the
duplicate shall be kept on file by the Manager. The 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.
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 Manager who may issue a new
certificate or seal in replacement thereof, upon payment of a fee
as set from time to time by resolution of the Board of Supervisors
and who shall amend the duplicate of the certificate first issued
in case that a new certificate has been issued.
D.
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 township 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 days of such change in location or personnel, and the Manager
shall immediately amend the certificate and duplicate certificate.
E.
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 10% of the amount of the tax due
and unpaid shall be added thereto, in addition to all other penalties
provided by law.
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 Tredyffrin Township 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, upon being found
liable therefor in a civil enforcement proceeding, shall pay a fine
of not more than $600, plus all court costs, including reasonable
attorney's fees, incurred by the township in the enforcement of this
article. Any such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article. No judgment
shall be imposed until the date of the determination of the violation
by the District Justice and/or Court. If the defendant neither pays
nor timely appeals the judgment, the township may enforce the judgment
pursuant to the applicable rules of civil procedure. Further, the
appropriate officers or agents of the township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.
