[Adopted 12-17-1981 by Ord. No. 81-6]
[1]
Editor's Note: Art. IV, formerly Amusement
Device Tax, was renamed Mechanical Device Tax 3-15-1990 by Ord. No.
90-3.
A.
JUKEBOX
MECHANICAL AND ELECTRICAL DEVICE
NEWSBOXES
PERSON
VENDING MACHINE
Unless otherwise herein expressly stated, the following
terms shall have, for the purpose of this article, the meanings hereby
respectively indicated:
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 amusement.
Any device, other than a jukebox, which, upon the insertion
of a coin, slug, token, plate or disk, may be operated for use as
a game, entertainment or amusement, including but not limited to those
containing a video display monitor, whether or not registering a score
and whether or not a prize is offered.
[Amended 12-17-1992 by Ord. No. 92-8]
Any machine 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 a newspaper or other printed
material.
[Added 7-20-1995 by Ord. No. 95-7]
Any natural person, association, copartnership, firm or corporation.
Any machine which, upon the insertion of a coin, slug, token,
plate, disk, key or for which cash is paid to operate it or a charge
account is maintained for subsequent payment of its operation costing
$0.10 or more, emits an article of merchandise or provides a service.
This term shall include but shall not be limited to the following
types of machines: peanut vending machines, beverage vending machines,
cigarette vending machines, bread vending machines, milk vending machines,
candy vending machines, ice vending machines, washing machines, drying
machines, photocopying machines and other similar types of machines.
B.
In this article, the singular shall include the plural
and the masculine shall include the feminine and the neuter.
[Amended 7-20-1995 by Ord. No. 95-7]
No person, firm or corporation shall engage
in the business of a distributor or proprietor of an establishment
containing vending machines, jukeboxes, mechanical and electrical
amusement devices or newsboxes, as the terms are herein defined, without
first having complied with the provisions of this article providing
for a tax upon the privilege of using such machines or devices for
profit within the Township of Falls.
There is hereby imposed a tax, for general Township
purposes, under the authority of the Local Tax Enabling Act, approved
by the General Assembly on December 31, 1965, now found at 53 P.S.
§ 6901 et seq., upon the privilege of using for profit within
the Township of Falls any vending machine, jukebox or mechanical and
electrical amusement device, as herein defined. Such tax shall be
payable by the person owning and/or operating the establishment or
the senior employee in charge of the establishment in which such machine
or device is installed or located for use. Such tax shall be payable
at the following rate:
A.
On each mechanical and electrical amusement device:
$120 for the calendar year or any portion thereof.
[Amended 12-17-1992 by Ord. No. 92-8]
B.
On each jukebox: $110 for the calendar year or any
portion thereof.
[Amended 12-17-1992 by Ord. No. 92-8]
C.
On each vending machine: $22 for the calendar year
or any portion thereof.
[Amended 12-17-1992 by Ord. No. 92-8; 11-10-2008 by Ord. No. 2008-07; 4-19-2021 by Ord. No. 2021-04]
D.
On each newsbox: $15 for the calendar year or any
portion thereof.
[Added 7-20-1995 by Ord. No. 95-7]
[Amended 11-10-2008 by Ord. No. 2008-07]
The tax imposed under this article shall be
payable to the Township Manager or to an individual designated by
him on or before the 31st day of December of the preceding applicable
year. In the case of a machine or device which is installed after
the 31st day of December of the preceding applicable 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
calendar year or in the case of any machine or device being destroyed,
stolen, sold or otherwise disposed of or transferred out of the Township
of Falls after the payment of such tax.
A.
The Township Manager shall procure at the expense
of the Township a sufficient number of applications upon which the
following information shall be printed or inserted:
(1)
The name of the Township.
(2)
The number of the certificate.
(3)
The name and address, social security number and telephone
number of the applicant and, if a firm, corporation, partnership or
association, the principal officers thereof and their addresses, social
security numbers and telephone numbers.
(4)
The address of the premises where the machine or device
is to be operated, together with the character of the business carried
on at the premises.
(5)
The name, address, social security number and telephone
number of the registered agent of the applicant upon whom service
of process is authorized to be made.
(6)
The name, address, social security number and telephone
number of the manager of the applicant who will be in charge of the
applicant's place of business.
(7)
The name of the manufacturer, the serial number, the
trade name and general description of each machine or device on which
the tax is levied.
(8)
The year for which the tax shall have been paid.
(9)
The date on which the tax is paid.
(10)
The amount of the tax.
(11)
A certification under oath or affirmation made
by the applicant that the information contained in the application
is complete, accurate and truthful to the best of his knowledge and
belief.
B.
Whenever any tax shall have been paid under this article,
the Township 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 Township
Manager. The Township Manager shall also procure and give to each
person paying such tax a seal to be affixed to each machine or 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 Township Manager, who may issue
a new certificate or seal in replacement thereof upon payment of a
fee of $1 and who shall amend the duplicate of the certificate first
issued in the case that a new certificate has been issued.
D.
In the case of the removal of any machine or device
from any establishment in which any machine or device for the use
of which a tax shall have been paid under this article to another
location in the Township or in the case of a change in the identity
of the person operating such establishment, the new user of the machine
or device shall report such fact within five days of such change in
location or personnel, and the Township Manager shall immediately
amend the certificate and duplicate certificate.
E.
Before the removal of any machine or device from any
establishment, the person operating such establishment shall remove
the seal issued under this article from such machine or device and
shall forthwith return the seal to the Township Manager.
F.
In the case of the substitution of a machine or device
in any establishment, the seal on the machine or device which is being
removed from operation in Falls Township shall be brought to the Township
Manager and, upon payment of a fee of $5 and after registering the
new machine or device, a replacement seal shall be furnished for the
replacement machine or device.
[Amended 11-10-2008 by Ord. No. 2008-07]
If any tax levied in pursuance of this article
shall not be paid when due, on January 17, 1982, and thereafter on
December 31 of the preceding applicable year, a penalty of 10% of
the amount of tax due and unpaid shall be added thereto, together
with interest thereon at the rate of 1 1/2% per month until paid.
Any information gained by the Township Manager
or any other official or agent of the Township as a result of any
returns, investigations or verifications required or authorized by
this article shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law. Any disclosure of
any information, contrary to the provisions of this section, shall
constitute a violation of this article.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Township as debts of like amount are by law recoverable.
All taxes, interest and penalties collected
or recovered by the Township Manager 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 for its general purposes.
This article shall not apply to any person or
property on whom or which it is beyond the legal power of the Township
Supervisors to impose the tax or duties herein provided for.
The Township Manager shall have the right, at
his discretion, to hire such personnel as may be required for the
enforcement of this article; except, however, that any salary scheduled
for any individuals hired for enforcement of this article shall be
approved by the Falls Township Board of Supervisors.
Any person, firm or corporation who violates
any provision of this article shall, upon conviction in a summary
proceeding before any District Justice of Bucks County, be punishable
by a fine of not more than $300 and costs of prosecution for each
and every offense or, upon default in payment of the fine and costs
not caused by indigence or lack of sufficient assets, by imprisonment
in the Bucks County prison for a period not to exceed 30 days. Each
day that such violation is continued after notice shall constitute
a new and separate offense, punishable by like fine, penalty or unprisonment,
and further notices to the offender shall not be necessary in order
to constitute such continuance as an additional offense or offenses.
The provisions of this article are severable,
and if any of its provisions shall be held invalid or unconstitutional,
the decision of the court shall not affect or invalidate any of the
remaining provisions. It is hereby declared to be the legislative
intent that this article would have been adopted if such illegal,
invalid or unconstitutional provision had not been included herein.
Nothing contained in this article shall be construed
to empower the Township to levy and collect the tax hereby imposed
on any machine or device not within the taxing power of the Township
under the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
If the tax hereby imposed under the provisions
of this article shall be held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or of
the laws of the Commonwealth of Pennsylvania, the decision of the
court shall not affect or impair the right to impose or collect said
tax or the validity or the tax so imposed on other persons or individuals
as herein provided.
This article shall be effective as of January
17,1982, and/or one month after its enactment and shall continue in
force on a calendar-year basis without annual reenactment.
