[Adopted 10-26-2005 by Ord. No. 4718 (Art.
338 of the 1965 Codified Ordinances)]
[1]
Editor's Note: The Local Tax Enabling Act
(Act 511, approved December 31, 1965, as amended) provides in Section
4 that every tax imposed under authority of the Act shall continue
on either a calendar- or fiscal-year basis, without annual reenactment,
unless the rate of the tax is subsequently changed. Council, by Ord.
No. 4718, passed 10-26-2005, and pursuant to Act 511, has enacted
the Mechanical/Amusement Devices Tax for the 2006 calendar year to
continue thereafter unless amended or repealed.
This article is enacted under the authority
of Act 481 of June 25, 1947 (P.L. 1145), and its amendments.
The following words and terms, when used in
this article, shall have the following meanings, unless the context
clearly indicates otherwise:
Includes any device or devices which are utilized as a game
of entertainment, amusement, chance or challenge, whether or not a
score is registered or a prize is offered, including but not limited
to punch boards, bingo and such similar small games of chance.
Includes any person who shall, either as owner or agent,
sell, lease, lend, deliver or furnish to, or place or cause to be
placed in the possession of any operator, any mechanical device or
amusement device.
Includes any manual, electrical or electronic device, machine
or apparatus whatever, for the purpose of entertainment, amusement,
enjoyment, chance or challenge, including a jukebox, which upon the
insertion of any money, metal or paper in nature, slug, token or other
monetary substitute, may be operated.
[Amended 4-26-2006 by Ord. No. 4806]
Includes any person who at any time keeps, operates, has
in his possession, or holds out to the public, in any business establishment
or in any public place within the City, any such mechanical device,
amusement device, machine or apparatus.
Includes any individual, partnership, unincorporated association
or corporation.
No person shall act as an operator or distributor
of any such mechanical device or amusement device without first having
obtained a license therefor, as provided in this article.
There is hereby imposed a tax at the rates hereinafter
specified on all persons, firms, corporations or associations using
or permitting the use in the City of any machine or mechanical devices
or amusement devices.
A.
For each machine or device played with pins and balls, or either of them, as well as for all other machines or devices by which amusement is afforded or furnished, a tax is imposed on the basis of the schedule as set forth under Chapter 285, Fees.
B.
For each arcade devoted to the operation of coin-operated amusement machines, a tax is imposed on the basis of the schedule as set forth under Chapter 285, Fees.
C.
For each machine by which music is afforded or furnished, a tax is imposed on the basis of the schedule as set forth under Chapter 285, Fees.
D.
Licenses issued under this article shall expire on
December 31 of each year. Rebates shall not be allowed by reason of
any discontinuance of use by a licensee.
F.
Distributors shall pay a tax on the basis of 5% of
the gross receipts.
The imposition of this tax shall not be construed
to legalize or permit the operation of any machines or devices whatsoever,
directly or indirectly, for the purpose of gambling.
A.
Every person, firm, corporation, or association owning,
having or possessing any such mechanical or amusement device now used
or permitted shall, on or before April 15, 2006, (February 1 for years
thereafter) register with the Office of the Director of Finance or
its designee the said device and shall, at the time of such registration,
pay the tax thereon for the year 2006.
[Amended 2-11-2009 by Ord. No. 5189]
B.
The application for registration shall set forth the
name and address of the applicant, together with his present and previous
occupation, the length of residence at his present and previous places
of residence, the name of the owner of the premises upon which the
aforesaid devices are to be used and installed and, if the owner of
the premises is not the applicant, the length of time for which the
premises has been leased. The application shall also set forth the
manufacture and nature of the devices to be installed and used, and
the name of the distributor from whom the device is to be secured.
[Amended 2-11-2009 by Ord. No. 5189]
Each application for the registration of any
such device shall describe the location thereof at which the same
is placed or permitted in use, and the Office of the Director of Finance
or its designee shall at the time of payment of the tax therefor issue
a certificate for the calendar year for which the tax has been paid,
which certificate shall be prominently displayed at the said location.
It shall be unlawful to use or permit to be used any such device at
any location for which tax has not been paid or for which a certificate
is not displayed, and no certificate shall be displayed for any device
beyond the year for which it was so issued. Each license as issued
hereunder shall be valid only for the year in which it is issued.
Licenses must be issued each year in order to be valid at the rates
set forth in this article.
[Amended 2-11-2009 by Ord. No. 5189]
The Office of the Director of Finance or its
designee is hereby authorized and directed to make and keep such records,
prepare such records, prepare such forms, and take such other measures
as may be necessary or convenient to carry this article into effect.
If the tax hereby imposed shall not be paid
on or before the date fixed for the payment thereof, there shall be
added a penalty of 12% thereof, and the delinquent tax shall bear
interest at the rate of 10% per annum after the date herein required
for payment of the same.
[Amended 2-11-2009 by Ord. No. 5189]
The Office of the Director of Finance or its
designee shall proceed for the collection of any delinquent taxes
arising hereunder, together with penalties, costs and interest thereon,
and shall take such action for that purpose as may be authorized by
law.
The failure of any person to pay the tax or
taxes levied by this article or to obtain the licenses specified herein
while operating a mechanical or amusement device shall constitute
a violation of this article.
[Amended 2-11-2009 by Ord. No. 5189]
All information gained by the City and/or its
Office of the Director of Finance or its designee or any other officer
or agent of the City by reason 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 such information
contrary to the provisions of this section shall constitute a violation
of this article.
The following devices shall be exempt from tax:
A.
Fuel-dispensing devices.
B.
Public parking meters.
C.
Automated teller machines.
D.
Newspaper distribution and/or vending machines.
E.
Devices utilized by operators wherein 100% of the
net proceeds benefit community projects.
F.
Any and all devices exempt pursuant to federal, state
and local legislation effective as of the date of this legislation
and as may be hereinafter enacted.
[Amended 2-11-2009 by Ord. No. 5189]
Any person, firm, corporation or association
violating any of the provisions of this article or failing to pay
the tax on any mechanical or amusement device and registering the
same with the Office of the Director of Finance or its designee or
permitting the said device to be used without displaying the required
certificate shall, upon summary conviction be sentenced to pay a fine
not to exceed the sum of $300 for any one offense, recoverable with
costs, or imprisonment not exceeding 90 days if the amount of said
fine and costs shall not be paid. Each day's violation shall constitute
a separate offense.
