[HISTORY: Adopted by the Board of Supervisors of the Township
of Middletown as indicated in article histories. Amendments noted
where applicable.]
[Adopted 5-20-1976 by Ord. No. 76-10 (Ch. 13, Part 5, of
the 1992 Code]
A.Â
JUKEBOX
MECHANICAL AMUSEMENT DEVICE
PERSON
VENDING MACHINE
Unless otherwise herein expressly stated, the following terms shall
have for the purpose of this article the meanings therefor respectively
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, operates or may be operated for the
emission of song, music or similar amusement.
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, 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, 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 and drying machines and other similar type of machines.
B.Â
In this article, the singular shall include the plural, and the masculine
shall include the feminine and the neuter.
[Amended 6-22-1982 by Ord. No. 82-8]
There is hereby imposed a tax for general Township purposes,
under the authority of the Act of General Assembly approved the 31st
day of December, 1965, P.L. 1257, § 1 et seq.,[1] upon the privilege of using for profit within the Township
of Middletown any vending machine, jukebox 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 use shall be payable at the following
rate: On each mechanical amusement device and jukebox, $100 for the
calendar year or any portion thereof; on each vending machine, $20
for the calendar year or any portion thereof.
[1]
Editor's Note: See now 53 P.S. § 6924.301.1.
[Amended 4-8-1997 by Ord. No. 97-07]
A.Â
The tax imposed under this article shall be payable to the Township
Manager or to an individual designated by him on or before the 15th
day of August of each calendar year. In the case of machines which
are installed after the 15th day of August 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 any device being
destroyed, stolen, sold or otherwise disposed of or transferred out
of the Township of Middletown after payment of tax.
B.Â
If any tax levied in pursuance of this article shall not be paid
when due, a penalty of 10% of the amount of the tax due and unpaid
shall be added thereto.
A.Â
The Township Manager shall procure, at the expense of the Township,
a sufficient number of tabs or certificates upon which the following
information shall be printed or inserted:
(1)Â
The name of the Township.
(2)Â
The number of the tag or certificate.
(3)Â
The name and address of the person paying the tax.
(4)Â
The year for which the tax shall have been paid.
(5)Â
The date on which such tax shall have been paid.
(6)Â
The serial number of the machine or device for which the tax
shall have been paid.
(7)Â
The amount of the tax.
B.Â
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 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.Â
In the 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 as set by resolution
of the Board of Supervisors of the Township, and who shall amend the
duplicate of the certificate first issued in case that a new certificate
has been issued.
[Amended 10-19-2009 by Ord. No. 09-03]
D.Â
In the case of removal from 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 such establishment, the new user
of the machine(s) 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.Â
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 Manager.
[Amended 4-8-1997 by Ord. No. 97-07; 6-23-1998 by Ord. No. 98-08]
A.Â
Any person, firm or corporation who shall violate any provision of
this article, upon conviction thereof in an action brought before
a Magisterial District Judge in the manner provided for the enforcement
of summary offenses under the Pennsylvania Rules of Criminal Procedure,
shall be sentenced to pay a fine of not more than $1,000 plus costs,
including attorney's fees, and, in default of payment of said
fine and costs, to a term of imprisonment not to exceed 90 days. Each
day that a violation of this article continues or each section of
this article which shall be found to have been violated shall constitute
a separate offense.
B.Â
Such fine imposed by this section shall be in addition to any other
penalty imposed by any other section of this article; provided, however,
that if any producer of any mechanical amusement device within the
provisions of this article shall offer evidence or testimony or submit
to examination in any proceeding instituted by the Township for the
recovery of any taxes or interest due or alleged to be due to the
Township under this article, no process, civil or criminal, for the
recovery of any fines or penalties imposed by this article may thereafter
issue against the person so testifying or offering such evidence or
testimony on account of any violation of the provisions of this article
which such evidence or testimony may disclose.
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 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.
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.
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 Supervisors
to impose the tax or duties herein provided for.
[Adopted 6-30-1987 by Ord. No. 87-12 (Ch. 13, Part 2, of
the 1992 Code)]
Unless otherwise herein expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein respectively
indicated:
A certain manner or form of entertainment, including but
not limited to circuses, carnivals, side shows, fairs, traveling shows,
amusement parks and like activities, which may partially consist of
mechanical rides designed for use by human beings as a form of amusement.
Any location within the Township where the public may attend
or engage in any amusement as herein defined.
The Township of Middletown, County of Bucks, Commonwealth
of Pennsylvania.
A.Â
All amusements conducted within the Township shall be required to
register with the Township.
B.Â
The owner of the place of amusement and/or owner of the amusement
shall inform and notify, shall register and make complete application
in writing, and shall supply all information as hereinafter required
to the Township for any amusement to be conducted within the Township
at least 30 days prior to the scheduled commencement date of the amusement.
C.Â
The owner or person conducting the amusement shall appear in person
and register the amusement with the Township on a form provided by
the Township. Said form shall include the name under which the amusement
will be conducted, the name and permanent address of the owner of
the amusement, a description of the type of amusement, the dates and
length of time such amusement will be conducted within the Township
and any other information the Township may require. Said registration
form shall be signed and verified by the owner or person conducting
the amusement or, if applicable, as follows:
(1)Â
Associations. In the case of an association or partnership,
the registration shall be signed and verified by a partner thereof.
(2)Â
Corporations. In the case of a corporation, the registration
shall be signed and verified by an executive officer thereof, or some
person specifically authorized by the corporation to sign the registration,
to which he/she shall attach written evidence of his/her authority.
D.Â
At the time of registration, the registrant shall provide to the
Township:
(1)Â
Certifications for all facilities, structures and equipment including all seating facilities and structures to be used by the amusement in order to establish compliance with the Middletown Township Fire Prevention Code (Chapter 190, Article I), and all other Middletown Township ordinances, Pennsylvania law and/or federal law.
(2)Â
A plot plan of the amusement site. Said plot plan shall include
an emergency access route around the perimeter of all structures.
[Amended 12-1-1992 by Ord. No. 92-13]
No amusement shall be conducted in the Township unless it meets
the following requirements:
B.Â
All seating facilities and structures, including but not limited
to benches, bleachers and grandstands, shall meet and be in compliance
with all the requirements of the Middletown Township Fire Prevention
Code and all other Middletown Township ordinances, all state laws
and/or federal laws.
C.Â
All amusement rides, if any, shall meet all Pennsylvania state safety
requirements and be certified and comply with all Pennsylvania laws
and federal laws, if applicable.
D.Â
All amusements shall provide facilities for waste and trash disposal
during the amusement and shall be responsible for the cleanup of the
place of amusement after the amusement has ended. A refundable payment,
to be established by resolution of the Board of Supervisors, shall
be made by the applicant and shall be refunded if the premises is
free from trash and debris after the amusement has ended.
E.Â
All places of amusement shall provide for or make arrangements for
on-site security personnel, on-site emergency health care facilities,
equipment and personnel and on-site fire-fighting equipment and personnel
to the satisfaction of the Township.
A.Â
All amusement facilities, structures and equipment that are used
in the amusement shall be fully erected and set up a minimum of 24
hours before the first performance of the amusement so that the Township
can inspect to ensure compliance with the requirements imposed by
the Township.
B.Â
A representative from the amusement shall be continuously available
from time of registration to the end of all events, shows and/or performances
for the purpose of answering any questions or inquiries by the Township.
A.Â
At the time that the amusement is registered with the Township, the
registrant shall submit proof of financial responsibility for any
bodily injury or property damage to any member of the public and for
any damage to the Township. Proof of financial responsibility shall
be a certificate of liability insurance, which must include the name
and permanent address of the amusement, the name and permanent address
of the owner of the amusement, the insurance carrier, the policy number,
the named insureds, the date of expiration of the policy and types
and amount of insurance coverage.
B.Â
The Township shall be named as an additional insured under the aforesaid
policy of insurance.
C.Â
Liability insurance shall be equal to or exceed $50,000 per person
and $1,000,000 per occurrence.
D.Â
At the time the amusement is registered, the registrant shall execute
an agreement indemnifying the Township against any claims or liability
that may arise as a result of the amusement being conducted within
the Township.
B.Â
The owner, manager or person conducting the amusement shall meet
with the Township's Entertainment Tax Collector to determine
the approximate amount of tax revenue expected from the operation
of the amusement. Twice the amount of the projected tax revenues shall
be deposited into an escrow account by the amusement and held by the
Township until a final accounting is presented to the Township by
the amusement. After the final accounting is presented to the Township,
any necessary adjustments shall be made so that the Township collects
the tax revenue to which it is entitled under the entertainment tax.
Whenever the requirements of this article are in conflict with
other requirements of the ordinances of Middletown Township, the most
restrictive or those imposing the higher standards shall govern.
[Added 12-1-1992 by Ord. No. 92-13; amended 6-23-1998 by Ord. No.
98-08]
Any person, firm or corporation who shall violate any provision
of this article, upon conviction thereof in an action brought before
a Magisterial District Judge in the manner provided for the enforcement
of summary offenses under the Pennsylvania Rules of Criminal Procedure,
shall be sentenced to pay a fine of not more than $1,000 plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 90 days. Each day that a violation of this article continues
or each section of this article which shall be found to have been
violated shall constitute a separate offense.
