[Adopted 9-19-1984 by Ord. No. 102]
A.
DEVICE
JUKE BOX
MECHANICAL AMUSEMENT DEVICE
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 juke box, vending machine, service machine, or mechanical
amusement device for the use of which for profit, a tax is levied
under this article.
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, or by the payment of any price, operates
or may be operated for the emission of song, music or similar amusement.
Any device, other than a juke box, which, upon the insertion
of a coin, slug, token, plate or disc, may be operated by the public
generally for use as a game, entertainment or amusement, whether or
not registering a score and whether or not a prize is offered.
Any natural person, association, copartnership, firm or corporation.
Any machine which, upon the insertion of a coin, slug, token,
plate, disc or key, emits an article of merchandise. This term shall
include, but shall not be limited to, the following types of machines:
candy vending machines; ice vending machines; and other similar type
machines.
B.
In this article, the singular shall include the plural
and the masculine shall include the feminine and neuter.
[Amended 3-20-1985 by Ord. No. 102A; 2-4-2003 by Ord. No.
2003-01]
There is hereby imposed a tax, for general Township
purposes under the authority of the Board of Supervisors, upon the
privilege of using for profit within the Township any vending machine,
juke box or mechanical amusement device, as herein defined. Such tax
shall be payable by the person owning and/or operating the establishment
in which such device is installed or located for use. Such tax for
mechanical amusement devices, pool tables, juke boxes, vending machines
and service machines shall be $50 for the calendar year or any portion
thereof, plus $25 for each additional machine. Nonprofit, church and
civic organizations shall be exempt from this tax.
The tax imposed under this article shall be
payable to the Township Office, 9120 Clearfield-Curwensville Highway,
Clearfield, Pennsylvania 16830, or to an individual designated by
the Board of Supervisors, on or before the 15th day of February of
each calendar year. For machines which are installed after the 15th
day of February of each calendar 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 a tax payable for less than a full calendar
year or in the case of any device being destroyed, stolen, sold or
otherwise disposed of, or transferred out of the Township, after the
payment of such tax.
A.
The Township Supervisors, or designated individual,
shall procure at the expense of the Township a sufficient number of
tags or certificates upon which the following information shall be
printed or inserted:
(1)
The name of the Township.
(2)
The number of the tag or 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 serial number of the machine or device for which
the tax shall have been paid.
(7)
The amount of the tax.
B.
Whenever any tax shall have been paid under this article,
the Township Supervisors, or designated individual, shall prepare,
in duplicate, a certificate as herein prescribed. The original or
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 Supervisors, or designated individual.
The Township Supervisors, or designated individual, 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 Township Supervisors, or designated
individual, 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 case 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 any such establishment,
the person operating such establishment shall report such fact within
five days of such change in location or personnel, and the Township
Supervisors, or designated individual, 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 and shall forthwith return the
certificate to the Township Supervisor, or designated individual.
If any tax levied in pursuance 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.
Any information gained by the Township Supervisors,
or designated individual, or any other official or agent of Township
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 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 Solicitor as debts of like amount are by law recoverable.
[Amended 5-2-2006 by Ord. No. 2006-01]
Twenty percent of all taxes, interest and penalties
collected or recovered by the Township Supervisors or designated individual
or any other Township officer or person for or on behalf of the Township
shall be paid into the Township treasury and designated as general
revenue to be used for general revenue purposes. Eighty percent of
all taxes, interest and penalties collected or recovered shall be
paid into the Township treasury and designated for Fire Department
use.
All expenses incurred in the administration
of this article shall be paid by the Township.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Township
Board of Supervisors to impose the tax or duties herein provided.
Nothing in this article shall in any way be
construed to authorize, license, or permit any gambling devices whatsoever,
or any mechanism which has been determined by the courts to be a gambling
device or in any way contrary to existing or future laws of the Commonwealth
of Pennsylvania.
The Township Board of Supervisors, or an individual
designated by it, shall have the right at its discretion to hire such
personnel as may be required for the enforcement of this article,
except, however, that any salary schedule for any individuals hired
by another designated individual for enforcement of this article shall
be approved by the Township Board of Supervisors.
Any person who shall be convicted before any
District Justice for violating or failing to carry out any of the
provisions or requirements of this article or neglecting, failing
or refusing to furnish complete and correct returns or to pay over
any tax levied by this article at the time required, or of knowingly
making any incomplete, false or fraudulent return, or of doing or
attempting to do anything whatever to avoid the payment of the whole
or any part of the tax imposed under this article shall be guilty
of a summary offense and shall be punishable by a fine of not less
than $50 nor more than $1,000, plus costs of prosecution. In default
of payment thereof, the defendant may be sentenced to imprisonment
for a term not exceeding 30 days. Each day or portion thereof that
such violation continues or is permitted to continue shall constitute
a separate offense, and each section of this article that is violated
shall also constitute a separate offense.
