[Ord. 421, 11/8/1982, § 2:200; as amended by Ord.
578, 6/13/2002, § 1]
The following words, when used in this Part 4, shall have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
Any electronic device, mechanical device or electrical device,
machine or apparatus for the playing of games, amusement or entertainment,
whether operated manually or by coins, tokens, slugs, remote control,
pins, pegs, balls, electric batteries or other electric current. The
term "amusement device" shall not apply to any machine or device which
reproduces music, nor shall it apply to any machine or device which
dispenses tangible personal property.
The Director of Licenses and Inspections or designee.
Any corporation, association, joint-stock association, partnership,
limited partnership, copartnership, natural individual or individuals
in any business owning or operating an amusement device for profit.
The Township of Warminster, Bucks County, Pennsylvania.
[Ord. 421, 11/8/1982, § 2:201; as amended by Ord.
578, 6/13/2002, § 1]
For the privilege of doing business in this Township, every proprietor who uses or permits the use for profit of any amusement device shall pay an annual tax in the amount of $170 for each amusement device. Primary liability for the tax imposed under this Part 4 shall be with the actual owner of the amusement device; however, the Township may, in assessing the tax, seek payment from any lessee of any device. It is the intent of this section that the tax shall be levied on each such machine, to be paid by the proprietor of such amusement device.
[Ord. 421, 11/8/1982, § 2:2002]
The tax imposed under this Part 4 shall be payable by the proprietor
of an amusement device subject to this tax. Such tax shall be payable
annually for the following calendar year on or before December 31
of the previous calendar year. For 1983 only, the tax is due no later
than January 31, 1983, for amusement devices currently operated, maintained
or permitted to be used by any proprietor.
[Ord. 421, 11/8/1982, § 2:2003]
In the case of any amusement device installed for use after
the effective date of this Part 4, such tax shall be payable at the
time of installation or first placement into operation or permitted
to be used by the proprietor. Such amusement device shall not be permitted
to be used without the payment of the tax due hereunder.
[Ord. 421, 11/8/1982, § 2:2004]
Every proprietor desiring to maintain, operate or permit the use of an amusement device shall secure from the Director a permit upon a form prescribed, prepared and furnished by the Department of Licenses and Inspections, which shall set forth the name of the proprietor and the location of the amusement device or devices located on the premises. Following the effective date of this Part 4 and for 1983, all amusement devices currently in operation or on the premises of the proprietor shall obtain such permit no later than January 31, 1983. For each calendar year thereafter, the permit shall be obtained on or before December 31 of the previous year. It shall be the duty of each proprietor to conspicuously post the permit at the location where the amusement devices are situated on the premises. For any additional amusement devices installed thereafter by any proprietor who already has a permit for other amusement devices, a new permit shall be obtained for each such amusement device or devices hereinafter installed for use on the premises. The permit must be obtained and the payment of the tax must be made before the amusement device is operated for use and is due annually thereafter pursuant to § 24-403 of this Part 4.
[Ord. 421, 11/8/1982, § 2:2005]
The tax imposed by this Part 4 is in addition to all other taxes
imposed by the Township and shall not be permitted as a deduction
in calculating any other tax imposed by the Township.
[Ord. 421, 11/8/1982, § 2:2006]
The tax imposed herein shall be payable per machine per calendar
year or any portion thereof during which any amusement device is operated,
maintained or permitted to be used on any premises within the Township.
[Ord. 421, 11/8/1982, § 2:2007]
All taxes, interest and penalties received, collected or recovered
under the provisions of this Part 4 shall be paid to the Township
of Warminster for the use and benefit of the Township of Warminster.
[Ord. 421, 11/8/1982, § 2:2008; as amended by Ord.
578, 6/13/2002, § 1]
1.
Enforcement notice.
A.
If it appears to the Township that a violation of this Part 4 has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel or owner of the business on which
the violation has occurred, to any person who has filed a written
request to receive enforcement notices regarding that parcel and to
any other person requested in writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part 4.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement remedies.
A.
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this Part 4 shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600, plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this Part 4 which shall be found to have been violated shall constitute a separate violation.
B.
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
C.
Magisterial District Judges shall have initial jurisdiction over
proceedings brought under this section.
[Ord. 421, 11/8/1982, § 2:2009]
If any proprietor shall neglect or refuse to make any payment
of any tax due herein, an additional ten-percent penalty of the amount
of the tax shall be added and collected. All such taxes and penalties
shall be recoverable as other debts of like amounts are now by law
recoverable.
