[Ord. 108, 12/9/1957,
§ 1]
Unless otherwise stated, the following terms shall have, for
the purpose of this Part, the meaning herein 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 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 jukebox, which, upon insertion of
a coin, slug, token, plate or disc 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.
Includes natural person, firm, association, copartnership
or corporation.
[Ord. 108, 12/29/1957, § 2; as amended by Ord. 1999-01, 2/8/1999, § 1]
1.Â
The following taxes are imposed for general Township purposes:
A.Â
On each jukebox installed for use or available for rental within
the Township-$50 per year or portion thereof.
B.Â
On each mechanical amusement device installed for use or available
for rental within the Township: $50 per year or portion thereof.
C.Â
Provided, no tax shall be imposed by the Township more often than
once in any year on an individual jukebox or mechanical amusement
device under this Part.
2.Â
It is hereby declared and established that the licensing of lawful
video poker machines and similar legal amusement devices does not
in any way permit, sanction, authorize or approve, expressly or impliedly,
the use of or possession of illegal gambling devices or activity.
[Ord. 108, 12/29/1957, § 3]
Said tax is levied for the fiscal year 1958 and for each year thereafter and in the amounts stated in § 24-202.
[Ord. 108, 12/29/1957, § 4]
No person shall own, possess or maintain any of the articles taxed by § 24-202 without first obtaining a license from the Secretary of the Township of Leet, and paying to him the tax due.
[Ord. 108, 12/29/1957, § 5]
It shall be the duty of the Secretary to collect and receive the taxes and penalties imposed in § 24-202, for payment over to the Township Treasurer and to enforce the provisions of this Part. It shall be his duty also to keep a record showing the amount received by him from each taxpayer and the date of such receipts.
[Ord. 108, 12/29/1957, § 6; as amended by Ord. 260, 3/11/1996, § 24-206]
1.Â
All taxes imposed in this Part shall be due on or before 30 days
from the date of erection or installation of the subject taxed, and
if not paid within said period of time, shall be subject to a penalty
of 50%.
A.Â
Collection of Unpaid Taxes. All taxes imposed by this Part, together
with all interest and penalties, shall be recoverable by the Township
Solicitor as other debts of like amount are recoverable.
B.Â
Violations and Penalties. Any person convicted of violating any of
the provisions or requirements of this Part or who shall fail, neglect
or refuse to pay the tax or penalties imposed by this Part, or any
person who shall refuse to permit the Treasurer or any person designated
by the Board of Commissioners, in writing, to examine his books, records
and papers, or who shall knowingly make any incomplete, false, or
fraudulent return, or who shall attempt to do anything whatever to
avoid the payment of the whole or any part of the tax imposed by this
Part shall be subject to a fine of not more than $600 plus costs and,
in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Such fine or penalty shall be in addition to
any other penalty imposed by any other section of this Part.
