[Adopted 3-2-1978 by Ord.
No. 1978-16]
A. Unless otherwise herein expressly stated, the following terms shall
have for the purpose of this article the meanings hereby respectively
indicated:
DEVICE
Any juke box, vending machine, or mechanical amusement apparatus
for the use of which for profit, a tax is levied under this article.
JUKE BOX
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.
MECHANICAL AMUSEMENT DEVICE
Any device, other than "juke box" which, upon the insertion
of a coin, slug, token, plate or disc, may be operated by the public
generally for use as a game, entertainment or amusement, whether or
not registering a score and whether or not a prize is offered.
PERSON
Any natural person, association, copartnership, firm or corporation.
VENDING MACHINE
Any machine which, upon the insertion of a coin, slug, token,
plate, disc or key, emits an article of merchandise. This term shall
include, but shall not be limited to the following-type machines:
peanut vending machines, beverage vending machines, cigarette vending
machines, bread vending machines, milk vending machines, candy vending
machines, ice vending machines, and other similar type machines.
B. In this article, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Amended 7-6-1982 by Ord.
No. 1982-22]
There is hereby imposed a tax, for general Township purposes
under the authority of the Board of Supervisors, upon the privilege
of using for profit within the Township of West Pike Run any vending
machine, juke box, 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 tax shall be payable at the following rate:
A. On each mechanical or electronic amusement device, $75 for the calendar
year or any portion thereof;
B. On each juke box, $75 for the calendar year or any portion thereof;
C. On each vending machine, $25 for the calendar year or any portion
thereof.
Nothing in this article imposes a tax on machines which provide
a service.
The tax imposed under this article shall be payable to the Township
Secretary-Treasurer, R.D. #1, Daisytown, Pennsylvania, or to an individual
designated by the Board of Supervisors on or before the first day
of April of each calendar year. For machines which are installed after
the first day of April 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 tax payable for less than a full calendar
year or in the case of any device being destroyed, stolen, sold or
otherwise disposed of, or transferred out of the Township of West
Pike Run Township, after the payment of such tax.
A. The Township Secretary-Treasurer, or designated individual, shall
procure at the expense of the Township a sufficient number of tags
or certificates upon which the following information shall be printed
or inserted:
(1) The name of the Township.
(2) The number of the tag or certificate.
(3) The name and address of the person paying the tax.
(4) The year for which the tax shall have been paid.
(5) The date on which such tax shall have been paid.
(6) The serial number of the machine or device for which the tax shall
have been paid.
B. Whenever any tax shall have been paid under this article, the Township
Manager, or designated individual, 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 Secretary-Treasurer, or designated individual, 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. In 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 Secretary-Treasurer, or designated individual,
who may issue a new certificate or seal in replacement thereof, upon
payment of a fee of $1 and who shall amend the duplicate of the certificate
first issued in case that a new certificate has been issued.
D. In case of the removal of 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 or owning any such establishment, the person
operating such establishment shall report such fact within five days
of such change in location or personnel, and the Township Secretary-Treasurer,
or designated individual, shall immediately amend that certificate
and duplicate certificate.
E. Before the removal of any device from any establishment, the person
operating such establishment shall remove from the seal issued under
this article from such device and shall forthwith return the certificate
to the Township Secretary-Treasurer, or designated individual.
If any tax levied in pursuance of this article shall not be
paid when due, a penalty of 10% of the amount of tax due and unpaid
shall be added thereto.
Any information gained by the Township Secretary-Treasurer,
or designated individual, 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 Secretary-Treasurer, or designated individual 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 Board of
Supervisors to impose the tax or duties herein provided for.
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 to be a gambling device or
in any way contrary to existing or future laws of the Commonwealth
of Pennsylvania.
The West Pike Run Township Board of Supervisors, or an individual
designated by it, shall have the right at their discretion, to hire
such personnel as may be required for the enforcement of this article,
except, however, that any salary schedule for any individuals hired
by another designated individual for enforcement of this article shall
be approved by the West Pike Run Township Board of Supervisors.
Any person who shall be convicted before any Justice of the
Peace of the Township of West Pike Run for violating or failing to
carry out any of the provisions or requirements of this article or
neglecting, failing or refusing to furnish complete and correct returns
or to pay over any tax levied by this article at the time required,
or of knowingly making any incomplete, false or fraudulent return;
or of doing or attempting to do anything whatever to avoid the payment
of the whole or any part of the tax imposed under this article shall
be liable to a fine or penalty not exceeding $100 for each and every
offense and the costs of prosecution thereof, and, in default of payment
of any such fine and costs, to imprisonment in the county jail for
not more than 30 days. Provided: that such fine or penalty shall be
in addition to any other penalty imposed by any other section of this
article.
The provisions of this article are severable, and if any sentence,
clause or 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 or sections or parts of this article.