[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. 
Unless otherwise herein expressly stated, the following terms shall have, for the purpose of this article, the meanings hereby respectively indicated:
JUKEBOX
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.
MECHANICAL AND ELECTRICAL DEVICE
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]
NEWSBOXES
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]
PERSON
Any natural person, association, copartnership, firm or corporation.
VENDING MACHINE
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.
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.