[Amended 5-28-1996 by Ord. No. 1012-96]
This article shall be known and designated as
the "Miscellaneous Amusement Tax Ordinance."
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meanings herein
indicated:
Any pool table, bowling alley, jukebox and/or mechanical,
electronic or video amusement device taxable under this article.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disk 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 songs, 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, provided that it shall not include
any gambling device or any mechanism that has been judicially determined
to be a gambling device or is so certified by the owner or operator
thereof.
Includes a natural person, firm, association, copartnership
or corporation.
All persons liable to a tax under the provisions
of this article shall make an application to the City of Coatesville
on or before the 15th day of March 1948, and shall make application
for renewal thereof on or before March 15 in every year thereafter;
and upon installation of any device subject to said tax, application
shall be made for the installation thereof and the tax paid thereon
until the 31st day of March next ensuing.
A.Â
The following taxes are imposed for general City purposes:
(1)Â
On each bowling alley installed for use within the
City: $75 per year or portion thereof.
(2)Â
On each pool table installed for use within the City:
$75 per year or portion thereof.
(3)Â
On each mechanical amusement device installed for
use or available for rental within the City: $75 per year or portion
thereof.
(4)Â
On each jukebox installed for use or available for
rental within the City: $50 per year or portion thereof.
(5)Â
Dealer's license. On each owner of any amusement device
placing the same under lease or other arrangement with any person
as an operator within the City: a tax of $100 per year or portion
thereof, which fee shall be a license fee for the privilege of placing
such devices within the City, and no such owner may place any such
device unless so licensed. Any such licensee placing any such device
with any person within the City who permits the use of such device
in any manner which may be determined by the Codes Officer, with the
concurrence of the Chief of Police, to be improper and objectionable,
shall be given five days' notice to have such device removed, and
if not removed within such period, his or her license shall be forthwith
revoked.
[Amended 5-28-1996 by Ord. No. 1012-96; 9-9-1996 by Ord. No. 1033-96]
(6)Â
Vending machines. On each vending machine installed
for use within the City of Coatesville where such machine is located
in the right-of-way: $35 per year or portion thereof.
[Added 12-19-1996 by Ord. No. 1039-96]
B.Â
No tax shall be imposed under this article on any
pool table or bowling alley, wherever located or used, for the use
of which no fee is charged or collected. No tax shall be imposed more
often than once in any year on an individual device taxable under
this article.
[Amended 12-11-1995 by Ord. No. 1009-95]
The taxes imposed under this article shall be
payable to the City of Coatesville by the person operating or managing
any device subject to such tax, unless such tax shall first be paid
by the person owning or leasing such device. Such tax shall be payable
on or within 30 days of the billing date of each year as long as the
device remains installed or available for rental. No deduction or
refund of any tax under this article shall be granted in the case
of any tax payable for less than a full year, nor in the case of any
device destroyed, stolen, sold or otherwise disposed of or transferred
after payment of the tax.
A.Â
The Director of Finance shall procure, at the expense
of the City, a sufficient number of certificates, on each of which
the following information shall be printed or inserted in ink or by
typewriter:
(1)Â
The name of the City.
(2)Â
The number of the 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 type of device for which the tax shall have been
paid, giving the trade name, manufacturer's name and/or identification
number when available.
(6)Â
The date when the device was installed or made available
for rental, or the fact that the device was installed or made available
for rental on or before March 15, 1948.
(7)Â
The amount of tax paid.
B.Â
Whenever any tax shall have been paid under this article,
the Director of Finance shall prepare in duplicate a certificate.
The original of such certificate, to which the City Seal shall be
affixed, shall be given to the person paying the tax, and the duplicate
shall be kept on file by the Director of Finance.[1]
[1]
Editor's Note: Former Subsections C and D,
which immediately followed this subsection and covered replacement
of certificates or seals and amended certificates for relocated devices,
were repealed 9-9-1996 by Ord. No. 1033-96.
Any information gained by the Director of Finance
or any other official or agent of the City 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 such information contrary to the provisions
of this section shall constitute a violation of this article.
If any tax imposed in pursuant 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.
All taxes levied by this article, together with
all penalties, shall be recoverable by the City Solicitor as other
debts of like amount are recovered.
[Amended 5-28-1996 by Ord. No. 1012-96]
Any person convicted in summary proceedings
of violating or failing to carry out any of the provisions or requirements
of this article, or of neglecting, failing or refusing to furnish
correct and complete reports or returns or to pay over any tax levied
by this article at the time required, or of knowingly making any incomplete,
false or fraudulent returns, or of attempting to do anything whatever
to avoid the payment of the whole or any part of the tax imposed by
this article, shall be liable to a fine or penalty not exceeding $600
for each and every offense, and the costs of prosecution thereof,
or to undergo imprisonment in the county jail for a period not exceeding
90 days, or both such fine and imprisonment, provided that such fine
or penalty shall be in addition to any other penalty imposed by any
other section of this article.
