[Ord. 656, 4/9/2015]
This Part shall be known and cited as the "Amusement Admissions
Tax Ordinance."
[Ord. 656, 4/9/2015]
The following words and phrases, when used in this Part, shall
have the meanings prescribed to them in this section, except where
the context clearly indicates a different meaning:
ADMISSION
Monetary charge of any character, including contributions,
donations, dues or membership fees, periodic or otherwise, charged
for the privilege of attending or engaging in amusements as hereinafter
defined; provided, "admission" shall not include tax added or charge
expressly subject to the Tax Reform Code of 1971, 72 P.S. § 7161
et seq., as amended.
AMUSEMENT
All manner or form of entertainment, diversion, sport, pastime
or recreation within the Township for which admission is charged or
paid, except motion picture theaters.
SOLDIER
An individual in uniform in an active duty status, whether
or not on furlough or leave, who is a member of the United States
Army, Navy, Air Force, Marine Corps, Coast Guard, Reservists or any
similar branch of the military services of the United States Government
as may be created requiring the full-time duty of the individual.
TAX
The tax imposed by this Part.
TAX COLLECTOR
The person, persons, public or private agency, association
and/or corporate entity designated by the Board of Supervisors to
collect the tax and to carry out and administer the provisions of
this Part.
[Ord. 656, 4/9/2015; as amended by Ord. No. 675, 9/5/2018]
1. A tax is hereby imposed, for general revenue purposes, at the rate
of 5% of the admission to each and every amusement within the Township
for which admission is $0.10 or more. The tax shall not be charged
and collected on:
A. Admission accompanying or incidental to the serving of food or drink
or the sale of merchandise, where the charge for admission is wholly
included in the price paid for food, refreshment or merchandise, and
the price for food, refreshment or merchandise is not increased during
the time when such entertainment is offered. In the event that the
price of such food, refreshment or merchandise is increased during
times the entertainment is offered, then such increase in the price
as is paid by one purchasing such food, refreshment or merchandise
shall be deemed to be an admission.
B. Admission where the proceeds thereof, after payment of reasonable
expenses, inure exclusively to the benefit of any charitable, religious,
civic or non-profit organization whose status is evidenced by proof
of Internal Revenue Service tax exemption.
2. In case of persons admitted free of charge or at reduced rates or
upon a season ticket or pass or upon a lease arrangement to any amusement
under circumstances when an established price is charged to other
persons, the tax imposed by this Part shall be computed on the established
admission charged to such other persons of the same class for the
same or similar accommodations and shall be paid by the person so
admitted free of charge, at a reduced rate or otherwise; provided,
however, that children under 12 years of age, soldiers and disabled
veterans who are admitted free of charge to any amusement shall not
be required to pay the tax imposed by this Part.
[Ord. 656, 4/9/2015]
Any person desiring to conduct or to continue to conduct any
amusement with the Township shall file with the Tax Collector an application
for a permanent amusement permit or a temporary amusement permit,
as the case may be. A permanent amusement permit shall be issued to
an amusement that is to continue for a period longer than 30 days.
A temporary amusement permit shall be issued to an amusement that
is to continue for a period less than 30 days.
[Ord. 656, 4/9/2015]
Permanent amusement permits shall expire on December 31 of the
year in which issued. Temporary amusement permits shall be valid until
the last day the amusement is conducted, but not exceeding 30 days
from the date of issuance.
[Ord. 656, 4/9/2015]
Any information gained by the Tax Collector or any other official,
agent or employee of the Township, as a result of any returns, investigations,
hearings, or verifications required or authorized by this Part shall
be confidential, except in accordance with proper judicial order or
as otherwise provided by law.
[Ord. 656, 4/9/2015]
Any person, firm, or corporation who shall violate any provision
of this Part, or fails to comply therewith, or with any of the requirements
thereof, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, shall pay a judgment of not less than $100
nor more than $600 plus costs, including reasonable attorney fees
incurred by the Township. A separate offense shall arise for each
day or portion thereof in which a violation of this Part is found
to exist and for each section of this Part found to have been violated.
The Township may also commence appropriate actions in equity or other
to prevent, restrain, correct, enjoin, or abate violations of this
Part. All penalties collected for violations of this Part shall be
paid to the Township Treasurer. The initial determination of ordinance
violation and the service of any required notice of violation is hereby
delegated to the Township Manager, the Police Department, the Tax
Collector. The authorized designee of the Township Manager, and to
any other officer or agent that the Township Manager or the Board
of Supervisors shall deem appropriate.
[Ord. 656, 4/9/2015]
The tax shall not apply to any subject of tax or person not
within the taxing power of the Township under the Constitution of
the United States of America and the laws and Constitution of the
Commonwealth of Pennsylvania. If a final decision of a court of competent
jurisdiction holds any provision of this Part or the application of
any provision to any circumstances, to be illegal or unconstitutional,
then the other provisions of this Part, or the application of such
provision to other circumstances, shall remain in full force and effect.
This Part shall continue in effect on a calendar year basis without
annual reenactment.
[Ord. 656, 4/9/2015]
This Part and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6924.101 et seq., as amended.