Source: https://ecode360.com/14814320
Timestamp: 2018-01-22 08:05:08
Document Index: 59923944

Matched Legal Cases: ['§ 380', '§ 380', '§ 380', '§ 380', '§ 380', '§ 380', '§ 380', '§ 380', '§ 380', '§ 4904', '§ 380', '§ 380']

Township of Crescent, PA Amusement Device Tax
§ 380.01 Definitions.
§ 380.02 Tax imposed.
§ 380.03 License for placement of amusement devices required.
§ 380.04 Licenses not transferable.
§ 380.05 Gambling devices not authorized.
§ 380.06 Violation.
§ 380.07 Enforcement.
§ 380.08 Effective date; renewal.
Chapter 380: Amusement Device Tax
Chapter 380 : Amusement Device Tax
[Ord. No. 430, passed 12-13-1995]
For purposes of this ordinance, the following terms will have the following definitions:
Any mechanical, electromechanical or electronic device, or any apparatus, object or fixture designed to provide or accommodate games, amusement or entertainment of any nature (1) which requires the user to insert money to use such device, apparatus, object or fixture; (2) for which the operator charges or collects money for the use thereof; or (3) which is used in accompaniment with or complement to any commercial activity. The term includes but is not limited to those devices specifically listed in § 380.02 below. The term does not include televisions, audio systems not controlled by patrons, or facilities designed to accommodate outdoor sporting events or outdoor athletic games.
Any natural person, proprietorship, partnership, corporation, or other entity who places or permits on premises within the Township any amusement device at any time during the calendar year; provided, however, that the term does not include an organization existing solely for charitable purposes or a publicly funded organization existing solely for the purpose of providing services directly to the public.
[Ord. No. 430, passed 12-13-1995; Ord. No. 499, passed 12-13-2006]
An annual tax is hereby imposed, on a calendar year basis commencing January 1, 2007, on each operator for each amusement device such operator places or permits to be placed within the Township at any time during the calendar year, regardless of the duration of such placement, as follows:
Jukeboxes: $175.
Pinball machines: $175.
Pool tables: $150.
Bowling machines: $150.
Hockey games or tables: $150.
Video games (except games of chance): $175.
All games of chance: $500.
All other amusement devices: $100.
Any operator or person desiring to become an operator in the current or following calendar year shall apply in writing to the Township Secretary for a license to place or continue placement of any amusement device within the Township. The written application shall set forth:
The name or names of the operator(s);
The address(es) of residence or business of the operator(s);
The planned or existing location of the amusement device(s);
A brief description, name of manufacturer and serial number (if available) of each amusement device for which the license is sought;
The calendar year for which the license is sought; and
The application shall be set forth over the date of the application and the signature(s) of all operators and shall be made subject to the provisions of 18 Pa. Cons. Stat. § 4904 relating to unsworn falsification to authorities.
Upon submitting an application for license, the operator shall pay the tax for each amusement device listed in the application according to the schedule set forth in § 380.02 above.
Upon receipt of an application for license containing all of the information required by Subsection A above, and receipt of payment of the tax for each amusement device listed in the application according to the schedule set forth in § 380.02 above, the Township Secretary shall mark the application "approved," mark the calendar year of applicability, and sign it to indicate that it has been received and approved. The Secretary shall return a copy of the approved and signed application to the operator. Such copy shall be evidence that the operator has received a license and has paid the annual tax for each amusement device listed in the application, for the calendar year marked by the Township Secretary. The Secretary shall retain the original application in the Township files.
Upon approving an application for license, the Secretary shall issue to the operator a license tag for the calendar year of applicability, for each amusement device listed in the application. The operator shall affix the license tags to each of the amusement devices on the operator's premises.
An operator or person desiring to become an operator may submit an application a maximum of one year in advance of the calendar year for which license is sought.
The license for amusement devices issued pursuant to this ordinance shall not be assignable or transferable in any manner by the operator named in the license to any other person or entity.
Nothing in this ordinance shall be interpreted or construed to authorize, license or permit the operation of any device deemed illegal under Pennsylvania law, or any device which offers users the chance of winning money in connection with playing or using such device.
Any operator who fails to apply for a license and pay the tax imposed by this ordinance shall be guilty of a summary offense and shall be subject to prosecution and a fine of $100 per day for each amusement device placed within the Township, for each day such amusement device remains in the Township unlicensed. Each unlicensed amusement device and each day such amusement device remains in the Township unlicensed shall constitute a separate offense. The aggregate total fine for all offenses imposed under this subsection shall not exceed $10,000.
Any operator who (1) knowingly submits false or incomplete information on an application for license; (2) places a fraudulent license tag upon an amusement device; (3) willfully conceals or attempts to conceal the existence of an amusement device within the Township; (4) removes an amusement device from the Township for the purpose of evading the tax or prosecution hereunder; or (5) otherwise attempts to defraud the Township in any manner concerning the existence of amusement devices within the Township or the operator's compliance with this ordinance, shall be guilty of a summary offense and shall be subject to a fine of not less than $100 or more than $1,000 for each such violation, and shall be subject to imprisonment of not more than 30 days for each such offense.
All fines imposed under this section shall be payable to the Township for its use.
An operator who has been cited for a violation of this ordinance may apply to the Board of Commissioners for relief from the fines imposed under Subsections A and B above. In order to receive consideration such application must be accompanied by an application for license and payment of the tax pursuant to this ordinance for both the current calendar year and the next calendar year. If the Board of Commissioners determines in its sole discretion that granting relief will encourage the operator's future compliance with this ordinance, the Board may order relief from the fines imposed.
The police are authorized to enforce this ordinance. Upon observing an amusement device on an operator's premises which does not bear the license tag for that calendar year or upon observing a license tag on an amusement device which the police officer has reason to believe is fraudulent, the police officer may demand to inspect the operator's license for each amusement device on the operator's premises. Upon the operator's failure to produce such license, or upon production of an outdated or fraudulent license or a license which does not list all amusement devices on the operator's premises, the police officer shall issue a citation to the operator and notify the Township Secretary of a possible violation. The cited violation shall subject the operator to a summary proceeding before a District Justice, and upon conviction, the operator shall be subject to the fines and/or imprisonment set forth above.
This ordinance shall take effect on January 1, 1996, or as soon thereafter as permitted by law, and shall be in force for the calendar year 1996 and thereafter.
This ordinance shall remain in force in successive years without the necessity of reenactment.
The Board of Commissioners may by future ordinances change the tax rates imposed in this ordinance.