[Adopted 12-7-1967 by Ord. No. 44]
This article shall be known and may be cited
as the "Admission Tax Ordinance."
A.
AMUSEMENT
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
TEMPORARY AMUSEMENT
The following
words and phrases when used in this article shall have the meaning
ascribed to them in this section except where the context clearly
indicates a different meaning:
All manner and forms of entertainment, including, among others,
theatrical or operatic performances, concerts, vaudeville, circuses,
carnivals, fairs and side shows, all forms of entertainment at fairgrounds
and amusement parks, athletic contests or diversion, including, among
others, wrestling matches, boxing and sparring exhibitions, football
and baseball games, skating, golfing, tennis, hockey, bathing, swimming,
archery, shooting, riding, dancing, and all other forms of diversion,
sport, recreation, or pastime, shows, exhibitions, contests, displays,
and games, but not including motion picture theaters and bowling alleys,
as well as all other methods of obtaining monetary admission charges,
donations, contributions, or monetary charges of any character, from
the general public or a limited or selected number thereof.
[Amended 3-11-2010 by Ord. No. 223]
Regular monetary charge of any character whatever, including
donations, contributions, fixed and exacted or in any manner fixed
and received by producers, as herein defined, from the general public,
or a limited or selected number thereof, directly or indirectly, for
the privilege to attend or engage in any entertainment or amusement,
provided that when such entertainment or amusement is conducted at
any roof garden, nightclub, cabaret, or other place where the charge
for admission is wholly or in part included in the price paid for
refreshment, service, or merchandise, the amount paid for admission
to such amusement shall be deemed to be the amount of the cover or
minimum charge, if any.
Every individual person, copartnership, association, unincorporated
enterprise owned by two or more persons, or corporation, domestic
or foreign. Whenever used in any clause prescribing and imposing a
penalty, or both, the term "person" as applied to copartnerships or
associations shall mean the partners or members thereof, and as applied
to corporations the officers thereof.
Any place, indoors, or outdoors, within the Township of Maidencreek,
where the general public or a limited or selected number thereof may,
upon payment of an established price, attend or engage in any amusement
as herein defined, including, among others, theaters, opera houses,
amusement parks, stadiums, arenas, baseball parks, skating rinks,
circus or carnival tents or grounds, fair grounds, halls, lodge rooms,
riding academies, golf courses, bathing and swimming places, dance
halls, tennis courts, archery, rifle or shotgun ranges, roof gardens,
cabarets, night clubs, and other like places, but not including motion
picture theaters and bowling alleys.
[Amended 3-11-2010 by Ord. No. 223]
Any person, as herein defined, conducting any place of amusement,
as herein defined, where the general public or a limited or selected
number thereof may, upon the payment of an established price, attend
or engage in any amusement.
An amusement to be conducted at one location for a period
of less than one month.
B.
The singular
shall include the plural, and the masculine shall include the feminine
and the neuter.
A.
On and after the effective date of this article, it
shall be unlawful for any producer to continue to conduct or thereafter
to begin to conduct any form of amusement at any permanent or temporary
place of amusement, or any itinerant form of amusement, within the
Township of Maidencreek, unless an amusement permit or permits shall
have been issued to him as hereinafter prescribed and the tax herein
imposed paid in accordance with the provisions herein made.
B.
Application.
[Amended 8-3-2000 by Ord. No. 173]
(1)
Every producer, desiring to continue to conduct or
hereinafter to begin to conduct any amusement within the Township
of Maidencreek, shall file an application for a permanent, temporary,
or itinerant amusement permit or permits, as the case may be, with
an authorized Maidencreek Township Official at the Maidencreek Township
Municipal Building. Every application for such permit or permits shall
be made upon a form prescribed, prepared, and furnished by Maidencreek
Township, and shall set forth the name under which the applicant conducts
or intends to conduct an amusement, whether the applicant conducts
or intends to conduct a permanent or temporary place, or an itinerant
form or amusement, the location of the permanent or temporary place
of amusement, and such other information as the authorized Maidencreek
Township Official may require. If the applicant has or intends to
have more than one place of amusement within the Township of Maidencreek,
the application shall state the location of each place of amusement,
and, in the case of itinerant form of amusement, the date and length
of time such amusement is to be conducted at each place. In the case
of an application for a permit for a temporary place of amusement,
the application shall state the name and address of the owner, lessee,
or custodian of the premises upon which such amusement is to conducted.
If the applicant is an association or a corporation, the application
shall state the names and addresses of the principal officers thereof,
and any other information prescribed by the authorized Maidencreek
Township Official for purposes of identification. The application
shall be signed by the producer, if a natural person, and in the case
of an association by a member or partner thereof, and in the case
of a corporation by an officer thereof.
(2)
At the time of making such application, the applicant
shall pay to the authorized Maidencreek Township Official a permit
fee, as set forth from time to time by resolution of the Board of
Supervisors, for each temporary or annual permit.[1]
(3)
Upon approval of the application and the payment of
any permit fee or fees herein required, the authorized Maidencreek
Township Official shall grant and issue to each applicant an annual
or temporary amusement permit for each place of amusement, within
the Township of Maidencreek set forth in his application. Amusement
permits shall not be assignable, and shall be valid only for the persons
in whose names they are issued, and for the conduct of amusements
at the places designated therein, and shall at all times be conspicuously
displayed at the places for which they are issued. All permits for
permanent places of amusement shall expire on the first Monday of
January next succeeding the date upon which they are issued, unless
sooner suspended, surrendered, or revoked for cause by the proper
authorities of the Township of Maidencreek. Permits for temporary
places of amusement or for forms of itinerant amusement shall expire
at the time specified therein. The producer of an itinerant form of
amusement shall notify the authorized Maidencreek Township Official
promptly of any change in the original contemplated itinerary, either
as to date or time of the conduct of the amusement at each place.
C.
Permits issued for permanent places of amusement,
under the provisions of this article, may be renewed annually before
the first Monday of January upon application made to the authorized
Maidencreek Township Official at the Maidencreek Municipal Building
and the payment of a renewal fee as set forth from time to time by
resolution of the Board of Supervisors. Whenever any permit, issued
under the provisions of this article, is defaced, destroyed, or lost,
the authorized Maidencreek Township Official may issue a duplicate
permit to the holder of the defaced, destroyed, or lost permit upon
the payment of a fee as set forth from time to time by resolution
of the Board of Supervisors.
[Amended 8-3-2000 by Ord. No. 173][2]
D.
The authorized Maidencreek Township Official may suspend,
or, after hearing, revoke an amusement permit whenever he finds that
the holder thereof has failed to comply with any of the provisions
of this article. Upon suspending or revoking any amusement permit,
the authorized Maidencreek Township Official shall request the holder
thereof to surrender to him immediately all permits, or duplicates
thereof, issued to him, and the holder shall surrender promptly all
such permits to the Maidencreek Township Official as requested. Whenever
the Maidencreek Township Official suspends an amusement permit, he
shall notify the holder immediately, and the Board of Supervisors
of the Township of Maidencreek shall afford him a hearing, if requested,
within five days of such notice. After such hearing, the Board of
Supervisors of the Township of Maidencreek shall either rescind the
order of suspension, or, good cause appearing therefor, shall continue
the suspension or revoke the permit.
[Amended 8-3-2000 by Ord. No. 173][3]
A.
A tax is hereby imposed upon the sale of admissions
to places of amusements at the rate of 10% of the established price
charged the general public, or a limited or selected group thereof,
by any producer for such admission, which shall be paid by the person
acquiring the same, provided that:
(1)
On admissions to golf courses, the tax base upon which
the tax shall be levied shall not exceed 40% of the greens fee. The
greens fee shall include all costs of admissions to the golf course.
(2)
On admissions to ski facilities, the tax base upon
which the tax shall be levied shall not exceed 40% of the cost of
the lift ticket. The lift ticket shall include all costs of admissions
to the ski facility.
B.
In the case of persons (except bona fide employees
of a producer, or municipal or state officers on official business,
or totally blind persons) admitted free or at reduced rates to any
place of amusement, at a time when and under circumstances where an
established price is charged to other persons, the tax imposed by
this article shall be computed on the established price charged to
such other persons of the same class for the same or similar accommodations
to be paid by the person so admitted.
C.
In the case of persons having the permanent use of
boxes or seats in any place of amusement, or a lease for the use of
such box or seat in such place of amusement, the tax imposed by this
article shall be computed on the established price for which a similar
box or seat is sold for each performance or exhibition at which the
box or seat is used or reserved by or for the lessee or holder, such
tax to be paid by the lessee or holder.
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Board of Supervisors of the Township of
Maidencreek as agents thereof for the payment of the same into the
Township treasury through the Tax Collector, as hereinafter provided
in this article.
B.
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessees, or custodians
of the places where the amusements are to be conducted, or where the
temporary amusement is permitted by the owner lessee, or custodian
of any place to be conducted without the procurement of a permit or
permits required by this article, the tax imposed by this article
shall be paid by the owner, lessee, or custodian of such place where
such temporary amusement is held or conducted, unless paid by the
producer conducting the amusement.
A.
For the purpose of ascertaining the amount of tax
payable by the producers to the Board of Supervisors of the Township
of Maidencreek, it shall be the duty of:
(1)
Every producer, except as hereinafter provided, conducting
a place of amusement on or before the tenth day of each month after
the effective date of this article, to transmit to the Tax Collector
on a form prescribed and prepared by him a report of the amount of
tax collected by him during the preceding month.
(2)
Every producer, conducting a temporary place of amusement
or itinerant form of amusement, shall file a report with the Tax Collector
or his duly authorized agent, promptly after each performance.
B.
All reports required under this section shall show
such information as the Tax Collector shall prescribe.
C.
Every producer, at the time of making every report
required by this section, shall compute and pay to the Tax Collector
the taxes collected by him and due to the Township of Maidencreek
during the period for which the report is made; provided, however,
that such producer may deduct therefrom 2% thereof provided payment
is made on or before the due date thereof. The amount of all taxes
imposed under the provisions of this article shall in the case of
places of permanent amusement be due and payable on the tenth day
of the next succeeding month, and in the case of temporary or itinerant
forms of amusement it shall be due and payable on the day the reports
in such cases are required to be made under this section, and all
such taxes shall bear interest at the rate of 1/2 of 1% per month,
or fractional part of a month, from the date they are due and payable
until paid.
If any producer shall neglect or refuse to make
any report or payment as herein required, an additional 10% of the
amount of the tax shall be added by the Tax Collector and collected.
All such taxes shall be recoverable by the Township of Maidencreek
as other debts due it are now by law recoverable.
If the Tax Collector is not satisfied with the
report and payment of tax made by any producer under the provisions
of this article, he is hereby authorized and empowered to make a determination
of the tax due by such producer, based upon the facts contained in
the report or upon any information within his possession or that shall
come into his possession, and for this purpose the Tax Collector of
the Township of Maidencreek is authorized to examine the books, papers,
tickets, ticket stubs, and records of any producer, taxable under
this article, to verify the accuracy of any report or payment made
under the provisions thereof, or to ascertain whether the taxes imposed
by this article have been paid.
If any producer shall neglect or refuse to make
any report and payment of tax required by this article, or if as a
result of an investigation by the Tax Collector a report is found
to be incorrect, the Tax Collector shall estimate the tax due by such
producer and determine the amount due by him for taxes penalties,
and interest thereon.
All taxes, interest, and penalties collected
or received under the provisions of this article shall be paid into
the treasury of the Township of Maidencreek for the use and benefit
of the Township of Maidencreek.
[Amended 8-3-2000 by Ord. No. 173]
An authorized Maidencreek Township Official
and/or the Tax Collector is hereby authorized and directed to make
and keep such records, prepare such forms, and take such other measures
as may be necessary or convenient to carry this article into effect,
and may, in his discretion, require reasonable deposits to be made
by applicants for temporary permits.
This article is enacted under the authority
of the Act of December 31, 1965, Act No. 511, known as "The Local
Tax Enabling Act," and its amendments and supplements. This article
is intended as a continuation and a reenactment of Ordinance No. 40,
an ordinance enacted by the Board of Supervisors of the Township of
Maidencreek on December 1, 1966, and not as a new enactment. The enactment
of this article shall not affect any act done, liability incurred,
or right accrued or vested, or affect any suit or prosecution pending
or to be instituted to enforce any right or penalty, or to punish
any offense under the authority of said Ordinance No. 40 enacted by
the Board of Supervisors of the Township of Maidencreek on December
1, 1966.
