[Adopted 9-4-2018 by Ord.
No. 2018-12]
This article shall be known as the "Pocono Township Electronic
Device Tax Ordinance."
This article is to provide for general revenue purposes by way
of the levying, assessment and collection of taxes imposed upon certain
electronic devices within Pocono Township.
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.101
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated:
Any jukebox, mechanical amusement device, electronic video
game or electronic amusement device for the use of which for profit
a tax is levied under this article.
Any device other than a jukebox or mechanical device which
may be operated by the public generally for use as a game, entertainment,
amusement or profit, whether or not registering a score and whether
or not a prize is offered.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disc or key into the
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 the insertion
of a coin, slug, token, plate, disc or key may be operated by the
public generally for use as a game, entertainment, amusement or profit,
whether or not registering a score and whether or not a prize is offered.
Any natural person or persons, partnership, association,
joint venture, or corporation. Whenever used in any clause prescribing
and imposing a penalty, the term "person" as applied to a partnership
or association shall mean the partners or members thereof, and as
applied to a corporation, the officers or agents thereof. If applicable,
the singular shall include the plural; the plural shall include the
singular; and the masculine shall include the feminine.
There is hereby imposed a tax for general revenue purposes under
the authority of the Local Tax Enabling Act[1] upon the privilege of using for profit within the Township
of Pocono jukebox or mechanical amusement devices as herein defined.
Such tax shall be collected and payable by the person owning the mechanical
amusement device or jukebox as defined herein and each such device
situate, located, utilized or placed within the Township shall bear
clear identification thereon of the owner name and principal place
of business. Such tax shall be payable at the following rate: on each
mechanical amusement device or jukebox, $50 per calendar year (January
1 through December 31) or any portion thereof.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The tax imposed under this article shall be payable on or before
the 15th day of February of each calendar year to the Board of Commissioners
of Pocono Township. For devices 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 any device being destroyed, stolen, sold, confiscated
or otherwise disposed of or transferred out of the Township of Pocono
after the payment of such tax. Each payment as directed under this
article shall be accompanied by a report by the owner/operator and/or
person required to make such payment and report as set out herein.
Said report to contain information as to the identification of the
particular device upon which payment is being remitted.
In addition to any other remedies or penalties as set out herein,
if any tax levied pursuant to this article shall not be paid when
due, a penalty of 18% of the amount of the tax due and unpaid shall
be added thereto.
The Board of Commissioners of Pocono Township shall have the
power to institute proceedings against persons who violate or do not
comply with the provisions of this article. If for any reason the
tax is not paid when due and suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the cost of collection and interest and penalties herein imposed.
All taxes, interest and penalties collected or recovered by the designated
individual or Township Solicitor shall be paid into the Township Treasury
as general revenue to be used for general revenue purposes.
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 of this commonwealth to be
a gambling device, or in any way contrary to the existing or future
laws of the Commonwealth of Pennsylvania.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed upon the effective date of this article.
If any sentence, clause, section or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this article.
This article shall be effective five days after the enactment
hereof.
