§ 24-213. Civil Penalties .

   1.   If any part of any underpayment of tax imposed by this Section is due to fraud, and there shall be added to the tax an amount equal to 50% of the underpayment.

   2.   In the case of failure to record a declaration required under this Section on the date prescribed therefore, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.

(Ord. 91-1, 9/9/1991, § 11.93)

§ 24-214. Lien .

   The tax imposed by this Part shall become a lien upon the lands, tenements, or hereditaments, or any interest therein, lying, being situated, wholly or in part within the boundaries of Dover Township, which lands, tenements, hereditaments, or interest therein, are described in or conveyed by or transferred by the deed which is the subject of the tax imposed, assessed and levied by this Part, said lien to begin at the time when the tax under this Part is due and payable, and continue until discharged by payment, or in accordance with the law, and the Solicitor is authorized to file a municipal or tax claim in the Court of Common Pleas of York County, in accordance with the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S. § 7101 et seq., its supplements and amendments.

(Ord. 91-1, 9/9/1991, § 11.94)

§ 24-215. Enforcement .

   All taxes imposed by this Part together with interest and penalties prescribed herein, shall be recoverable as other debts of like character are recovered.

(Ord. 91-1, 9/9/1991, § 11.95)

§ 24-216. Regulations .

   The County of York is charged with enforcement and collection of tax and is empowered to promulgate and enforce reasonable regulations for enforcement and collection of the tax. The regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. § 8101-C et seq. are incorporated into and made a part of this Part.

(Ord. 91-1, 9/9/1991, § 11.96)

Part 3 Taxes on Amusement Devices

§ 24-301. Definitions .

   Game Devices - when used in this Part, shall be construed to mean any mechanical, electronic, video or computerized device, machine or apparatus whatsoever for the playing of games and amusements, which upon the insertion of a coin, slug, token, plate, or disc, may be operated as a game, entertainment, or amusement, whether or not registering a score and whether or not a prize is offered.

   Juke Box - all manner and kinds of coin-operated music boxes or phonographs.

   Person - when used in this Part shall be construed to include any individual, partnership, unincorporated association or corporation.

   Distributor - when used in this Part shall be construed to include any person who shall, either as owner or agent, sell, lease, lend, deliver or furnish to, or place or cause to be placed in the possession of any operator, any mechanical device, machine or apparatus whatsoever for the playing of games and amusement, which upon the insertion of a coin, token, plate or disc, may be operated for use as a game, entertain ment, or amusement, whether or not registering a score and whether or not a prize is offered.

   Operator - when used in this Part shall be construed to include any person who shall at any time, keep, operate, have in his possession, or hold out to the public in any business establishment or in any public place within the Township of Dover any such game device, machine or apparatus.

(Ord. 91-1, 9/9/1991, § 11.46)

§ 24-302. License Required .

   For the year 1984 and each following year no person shall act as an operator or distributor of any such game device without first having procured a license therefor, as hereinafter provided in this Part.

(Ord. 91-1, 9/9/1991, § 11.47)

§ 24-303. Application for License .

   1.   Application for License as Operator. Any person desiring to procure a license as operator, as provided in § 24-302 of this Part, shall apply therefor in writing to the Township. Said application shall set forth the name(s), the residence(s) of the person(s) so applying, together with the present and previous place of residence; the name of the owner(s) of the premises upon which the aforesaid machines are to be used and installed, and if the owner(s) of the premises is not the applicant, then the applicant shall set forth the length of time for which the premises has been leased. The application shall also set forth the manufacturer and nature of the machine to be installed and used, and the name of the distributor from which the machine is to be secured.

   2.   Application for License as Distributor. Any person desiring to procure a license as distributor, as provided in § 24-302 of the Part, shall apply therefor in writing to the Township. Said application shall set forth the name(s), the residence(s) and places of business of the person so applying, together with the present and previous occupation of the applicant(s) and the length of residence at the present and at the previous place of residence.

(Ord. 91-1, 9/9/1991, § 11.48)

§ 24-304. Requirements for Applicants .

   The information required in § 24-303.1 and .2 hereof shall be furnished over the signature of the applicant(s) and shall be made under oath before the Township Manager, Township Secretary, or any other person legally authorized to administer same.

(Ord. 91-1, 9/9/1991, § 11.49)

§ 24-305. Waiting Period to Issuance of License; License not Transferable .

   No license shall be granted by the Township until a period of 7 days shall have elapsed from the date of the application, during which time he may, at his discretion, investigate the facts set forth in the application. Any license issued under this Part, either for operator(s) or distributor(s) shall be nontransferable to any other person(s).

(Ord. 91-1, 9/9/1991, § 11.50)