[HISTORY: Adopted by the Board of Supervisors of the Township of
Lancaster 8-9-1982 by Res. No. 1982-7.
Amendments noted where applicable.]
A.
The following words or phrases, when used in this chapter,
shall have the meanings ascribed to them in this section, except when the
context clearly indicates a different meaning.
B.
JUKEBOX
MECHANICAL DEVICE
PERSON
PLACE OF AMUSEMENT
As used in this chapter, the following terms shall have
the meanings indicated:
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 upon the payment of any price, operates or may be operated
for the emission of songs, music or similar amusement.
Any device other than a jukebox, which, upon the insertion of a coin,
slug, token, plate, disc or key, 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, and shall include, but shall not be limited to, electronic video
game machines or apparatus, marble machines, pinball machines, skillball machines,
mechanical grab machines, automatic or mechanical pin-setting devices used
in bowling alleys, pool tables or coin-operated pool tables and all other
similar devices.
Includes natural persons, firms, associations, copartnerships or
corporations, except such corporations as are specifically exempt from taxation
under the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as
amended.[1]
Any place indoors or outdoors within the Township of Lancaster where
the general public or a limited or selected number thereof or any other persons
may, upon payment of any established price, operate, attend or engage in the
operation of any jukebox or mechanical device as herein defined.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
There is hereby imposed upon each place of amusement a tax as hereinafter
set forth. The period for which this tax shall initially be imposed shall
commence October 1, 1982, and end December 31, 1982, and, for the aforesaid
initial period of taxation, the rate of tax shall be $25 for each mechanical
device and jukebox in use on the premises. Thereafter, commencing January
1, 1983, and annually thereafter each calendar year, this tax shall remain
in effect, without annual reenactment, at the rate of $100 per each mechanical
device and jukebox in use in any place of amusement as aforesaid.
Commencing January 1, 1983, and annually thereafter, the tax imposed
herein for the aforesaid twelve-month period shall be reduced as follows:
A.
For licenses issued after April 1 of each period, 3/4
of the annual tax.
B.
For licenses issued after July 1 of each period, 1/2
of the annual tax.
C.
For licenses issued after October 1 of each period, 1/4
of the annual tax.
D.
Licenses issued under this chapter shall expire on December
31 of each year. Rebates shall be allowed by reason of reduction of the number
of machines by a licensee as follows:
(1)
For discontinuance of use by a licensee prior to April
1 of each period, 3/4 of the annual tax.
(2)
For discontinuance of use by a licensee between April
1 and June 30 of each period, 1/2 of the annual tax.
(3)
For discontinuance of use by a licensee between July
1 and September 30 of each period, 1/4 of the annual tax.
The taxes imposed by this chapter shall be payable to the Township Treasurer
by the person owning or operating the place of amusement in which the jukebox
or mechanical device has been installed.
The Township Secretary shall procure, at the expense of the township,
a sufficient number of licenses, each of which shall contain the following
information:
A.
The name of the township.
B.
The number of the license.
C.
The year or portion thereof for which the tax has been
paid.
D.
The name and the address of the establishment for which
the license is issued.
E.
The type and number of devices for which the license
is issued.
F.
The amount of the tax paid.
The Township Secretary shall issue a license to each person owning or
operating a place of amusement who pays the tax imposed by this chapter to
the Township Treasurer. Each license shall be prepared in duplicate; the original
shall be given to the person owning or operating the establishment for which
the license is issued, and the duplicate shall be kept on file by the Township
Secretary. The original license shall be prominently displayed by the person
to whom it is issued in a prominent place in the establishment for which it
is issued at all times during the license period.
All information gained by the Township Secretary or Treasurer or any
other official or agent of the township by reason of any returns, investigations
or verifications required or authorized by this chapter 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 chapter.
All taxes are due and payable within 10 days of the installation of
any jukeboxes or mechanical devices covered herein. If any taxes imposed by
this chapter are not paid when due, a penalty of 10% on the amount of tax
due and unpaid shall be added thereto. Any tax not paid as required hereunder
shall bear interest at the rate of 1/2% per month or a fraction thereof.
All taxes levied by this chapter, together with all back taxes and costs,
shall be recoverable by the Township Secretary or Township Solicitor for and
on behalf of the township as all other similar debts are recoverable.
The failure of any person to pay the tax or taxes levied by this chapter,
or to obtain the licenses specified herein while operating any jukebox or
mechanical device shall constitute a violation of this chapter.
Any person convicted for violating or failing to carry out any of the
provisions or requirements of this chapter, or to pay any tax or taxes levied
by this chapter at the times required or to do anything whatsoever to avoid
the payment of the whole or any part of the tax imposed by this chapter, shall,
upon conviction, be fined not more than $300 for each offense, together with
costs of prosecution, and, in default thereof, be imprisoned for not more
than 30 days; provided, however, that such fine or imprisonment shall be in
addition to any other penalty imposed by this chapter.
