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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
Taxes on Amusement Devices
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)
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)
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)
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)
Nothing in this Part shall in any way be construed to authorize, license or permit any gambling devices whatsoever, or any game devices that have been judicially determined to be a gambling device, or in any way contrary to law, or that may be contrary to any present or future laws of the Commonwealth of Pennsylvania.
(Ord. 91-1, 9/9/1991, § 11.51)
1. Tax for Operator's License. No license shall be issued to an operator until an annual tax therefor shall have been paid to the Secretary-Treasurer of Dover Township in the sum of $25 for each juke box and $100 for each gaming device so installed and used, under the terms of this Part, in the Township of Dover, which amount paid as aforesaid shall be a license fee.
2. Tax for Distributor's License. No license shall be issued to a distributor until an annual tax therefore shall have been paid to the Secretary-Treasurer of Dover Township in the sum of $100.
(Ord. 91-1, 9/9/1991, § 11.52)
Upon payment of the tax imposed in this Part, the Township shall furnish to the person(s) paying such tax a receipt showing machines or juke boxes or both upon which said person(s) has paid a tax, which said receipt shall be prominently displayed by such person(s) on or adjacent to the gaming devices or juke boxes, upon which such tax has been paid.
(Ord. 91-1, 9/9/1991, § 11.53)
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