[Amended 5-28-1996 by Ord. No. 1012-96]
This article shall be known and designated as
the "Miscellaneous Amusement Tax Ordinance."
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meanings herein
indicated:
DEVICE
Any pool table, bowling alley, jukebox and/or mechanical,
electronic or video amusement device taxable under this article.
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 or by the payment of any price, operates
or may be operated for the emission of songs, music or similar amusement.
MECHANICAL AMUSEMENT DEVICE
Any device, other than a jukebox, which, upon insertion of
a coin, slug, token, plate or disc, may be operated for use as a game,
entertainment or amusement, whether or not registering a score and
whether or not a prize is offered, provided that it shall not include
any gambling device or any mechanism that has been judicially determined
to be a gambling device or is so certified by the owner or operator
thereof.
PERSON
Includes a natural person, firm, association, copartnership
or corporation.
All persons liable to a tax under the provisions
of this article shall make an application to the City of Coatesville
on or before the 15th day of March 1948, and shall make application
for renewal thereof on or before March 15 in every year thereafter;
and upon installation of any device subject to said tax, application
shall be made for the installation thereof and the tax paid thereon
until the 31st day of March next ensuing.
[Amended 5-28-1996 by Ord. No. 1012-96; 9-9-1996 by Ord. No. 1033-96; 12-19-1996 by Ord. No. 1039-96; 11-27-2023 by Ord. No. 1578-2023]
A. The following taxes are imposed for general City purposes:
(1) On each bowling alley installed for use within the City: $80 per
year or portion thereof.
(2) On each pool table installed for use within the City: $80 per year
or portion thereof.
(3) On each mechanical amusement device installed for use or available
for rental within the City: $80 per year or portion thereof.
(4) On each jukebox installed for use or available for rental within
the City: $55 per year or portion thereof.
(5) Dealer's license. On each owner of any amusement device placing
the same under lease or other arrangement with any person as an operator
within the City: a tax of $105 per year or portion thereof, which
fee shall be a license fee for the privilege of placing such devices
within the City, and no such owner may place any such device unless
so licensed. Any such licensee placing any such device with any person
within the City who permits the use of such device in any manner which
may be determined by the Codes Officer, with the concurrence of the
Chief of Police, to be improper and objectionable, shall be given
five days' notice to have such device removed, and if not removed
within such period, his or her license shall be forthwith revoked.
(6) Vending machines. On each vending machine installed for use within
the City of Coatesville where such machine is located in the right-of-way:
$40 per year or portion thereof.
B. No tax shall be imposed under this article on any pool table or bowling
alley, wherever located or used, for the use of which no fee is charged
or collected. No tax shall be imposed more often than once in any
year on an individual device taxable under this article.
[Amended 12-11-1995 by Ord. No. 1009-95]
The taxes imposed under this article shall be
payable to the City of Coatesville by the person operating or managing
any device subject to such tax, unless such tax shall first be paid
by the person owning or leasing such device. Such tax shall be payable
on or within 30 days of the billing date of each year as long as the
device remains installed or available for rental. No deduction or
refund of any tax under this article shall be granted in the case
of any tax payable for less than a full year, nor in the case of any
device destroyed, stolen, sold or otherwise disposed of or transferred
after payment of the tax.
Any information gained by the Director of Finance
or any other official or agent of the City as a result of any returns,
investigations or verifications required or authorized by this article
shall be confidential, except for official purposes and except in
accordance with proper judicial order or as otherwise provided by
law; any disclosure of any such information contrary to the provisions
of this section shall constitute a violation of this article.
If any tax imposed in pursuant of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due and unpaid shall be added thereto.
All taxes levied by this article, together with
all penalties, shall be recoverable by the City Solicitor as other
debts of like amount are recovered.
[Amended 5-28-1996 by Ord. No. 1012-96]
Any person convicted in summary proceedings
of violating or failing to carry out any of the provisions or requirements
of this article, or of neglecting, failing or refusing to furnish
correct and complete reports or returns or to pay over any tax levied
by this article at the time required, or of knowingly making any incomplete,
false or fraudulent returns, or of attempting to do anything whatever
to avoid the payment of the whole or any part of the tax imposed by
this article, shall be liable to a fine or penalty not exceeding $600
for each and every offense, and the costs of prosecution thereof,
or to undergo imprisonment in the county jail for a period not exceeding
90 days, or both such fine and imprisonment, provided that such fine
or penalty shall be in addition to any other penalty imposed by any
other section of this article.