[Ord. 451, 4/3/1974, § 1]
As used in this Part, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the context:
The monetary charge, of any character whatsoever, including
stated charges, donations, contributions charged or paid or inserted
into machines primarily for the privilege of attending or engaging
in amusements as hereinafter defined.
All manner and form of entertainment including, inter alia,
the following; theatrical performances, motion picture exhibitions,
carnivals, circuses, concerts, musical review, sporting events or
recreation; juke boxes, pin ball machines, pool or billard type devices
or machines, and any other form of mechanical and/or electronic device,
coin operated or otherwise for which admission is charged or paid;
provided that amusement shall not include any form of entertainment
in conjunction with the serving of food, and/or beverages where the
charge for admission is based solely upon the value of the food and
beverages served.
The area (whether) indoors or out-of-doors, building, room
or location where the amusement is conducted or takes place.
Natural persons, firms, associations, partnerships and corporations.
[Ord. 451, 4/3/1974, § 2]
A tax is hereby imposed for general Township purposes at the
rate of 10% of the amount paid for admission to any place of amusement
within the Township of Darby for the year 1974.
[Ord. 451, 4/3/1974, § 3]
The person conducting the amusement shall be responsible for
collecting the tax from all persons attending the amusement and paying
over the same to the Township Treasurer.
[Ord. 451, 4/3/1974, § 4]
Any person conducting an amusement within the Township shall
file with the Township Treasurer and Secretary within 24 hours of
such event a full and accurate report of all amounts charged or paid
for admission thereto on a form to be supplied by the Township, which
report shall be accompanied by the full amount of tax due; provided
however, that any person who regularly and continuously operates a
place of amusement within the Township shall be deemed to be in compliance
with this Part if he shall file with the Township Treasurer and Secretary
for each calendar month within 10 days after the close thereof, a
report in a form supplied by the Township setting forth therein the
total admissions received by him or his agents during such month and
at the same time pay over to the Township Treasurer the tax due.
[Ord. 451, 4/3/1974, §§ 5 and 6]
1.
A tax is hereby imposed at the rate of $35 per annum on the privilege
of operating a juke box within the Township, said tax to be paid to
the Township Treasurer by the person in charge of the building or
operating the business wherein the juke box is located.
2.
A tax is hereby imposed at the rate of $25 per annum for the privilege
of operating a pin ball machine, pool or billard type device or machine,
and any other form or mechanical and/or electronic device, coin operated
or otherwise for which admission is charged or paid; within the Township,
said tax to be paid to the Township Treasurer by the person in charge
of the building or operating the business wherein the pin ball machine
is located.
[Ord. 451, 4/3/1974, § 7 and 8]
1.
If any tax levied in pursuance to this Part shall not be paid when
due within 60 days of date of said tax bill or notice, a penalty of
5% of the amount of tax due and unpaid shall be added thereto with
interest at the rate of 6% per annum.
2.
All taxes imposed by this Part, together with all penalties and interest
on unpaid taxes shall be recoverable by the Township Solicitor as
other debts of like nature are recovered.
[Ord. 451, 4/3/1974, § 9; as amended by Ord. 572,
10/10/1990]
Any person convicted before a Justice of the Peace of violating
or failing to carry out any of the provisions or requirements of this
Part shall be liable to a fine or penalty not to exceed $600 for each
and every offense, and the costs of prosecution thereof, and in default
thereof to undergo imprisonment in the Township Lockup for five days
or in the County jail for a period not to exceeding 30 days; provided
that such fine or penalty shall be in addition to any other penalty
imposed by any other section of this Part.
[Ord. 451, 4/3/1974, § 10]
Non-profit and charitable organizations shall not be required
to collect or pay over any of the taxes imposed by this Part.
[Ord. 451, 4/3/1974, § 11]
The tax imposed herein is a continuation of the tax previously
imposed by the Township of Darby, and the tax shall continue from
year to year, unless specifically repealed by this Part.
[Ord. 451, 4/3/1974, § 12]
If any section or part of this Part is for any reason found
to be unconstitutional, illegal or invalid, such unconstitutionality,
illegality, or invalidity shall not affect or impair any of the remaining
sections or parts of this Part.
