[Res. 76-19, 12/27/1976, § 1; as amended by Res.
77-7, -/-/1977, § 1]
The following words and phrases when used in this Part shall
have the meaning ascribed to them in this section, except when the
context clearly indicates a different meaning:
All manner and forms of entertainment, including among others,
theatrical or operatic performances, concerts, lectures, moving picture
shows, vaudeville, circus, carnival and side shows, all forms of entertainment
at fair grounds and amusement parks, athletic contests, including
wrestling matches, boxing and sparring exhibitions, football, basketball
and baseball games, skating, golfing, tennis, hockey, bathing, swimming,
archery, shooting, riding, dancing, golf driving ranges, miniature
golf courses, bowing alleys, pool and billiard parlors and all other
forms of diversions, sport, recreation or pastime, shows, exhibitions,
contests, displays and games and all other methods of obtaining admission
charges, donations, contributions or monetary charges of any character
from the general public or a limited or selected number thereof directly
or indirectly in return for other than tangible property or specific
personal or professional services. The term "amusement" shall not
include any form of entertainment, regardless of the nature thereof,
where the proceeds therefrom, after payment of reasonable expenses,
inure exclusively to the benefit of religious, educational and charitable
institutions, societies or organizations; provided, that no part of
the net earnings derived from the conduct of such entertainment by
the institutions, societies or organizations inures to the benefit
of any private shareholder or person or to the benefit of any nonprofit
organization other than one of a religious, educational or charitable
nature. The term "charitable" as used in this definition shall include
not only institutions of purely public charity, but also volunteer
fire, rescue and ambulance companies. Not included within this "charitable
exemption" shall be any amusement, as herein defined, which is operated
or performed by a commercial organization other than the members of
the charitable group itself, regardless of the disposition or division
of the proceeds from the amusement.
Any partnership, limited partnership or other forms of unincorporated
enterprise, owned by two or more persons.
Regular monetary charge of any character whatever, including
donations, contributions and dues or membership fees (periodical or
otherwise) fixed and exacted or in any manner received by producers,
as herein defined, from the general public or a limited or selected
number thereof, directly or indirectly, for the privilege of attending
or engaging in any entertainment or amusement; provided, that when
such entertainment or amusement is conducted at any night club, cabaret
or other places 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 50% of the amount of refreshments, service and merchandise.
Every natural person, copartnership, association or corporation.
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 New
Britain, 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, moving picture houses, amusement parks, stadiums, arenas,
baseball parks, skating rinks, circus or carnival tents or grounds,
social, sporting, athletic, riding, gun and country clubs, golf courses,
golf driving ranges, miniature golf courses, bowling alleys, pool
or billiard parlors, health spa, bathing and swimming places, dance
halls, tennis or handball courts, rifle or shotgun ranges, restaurants
where amusement or entertainment are provided, roof gardens, cabarets,
night clubs and other like places.
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. The singular shall include the plural
and the masculine shall include the feminine and neuter.
The Secretary of the Township of New Britain.
[Res. 76-19, 12/27/1976, § 2]
1.
On and after the effective date of this Part, 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 New Britain unless an amusement permit or permits shall have been
issued to him, the fees paid therefore as now prescribed by law and
the tax herein imposed paid in accordance with the provisions herein
made.
2.
Every producer desiring to continue to conduct or hereafter to begin
to conduct any amusement, within the Township of New Britain, shall
file an application for a permanent, temporary or itinerant amusement
permit or permits, as the case may be, with the Secretary. Every application
for such permit or permits shall be made upon a form prescribed, prepared
and furnished by the Secretary and shall set forth the name under
which the applicant conducts or intends to conduct a permanent or
temporary place or an itinerant form of amusement, the location of
the permanent or temporary place of amusement and such other information
as the Secretary may require. If the application has or intends to
have more than one place of amusement within the Township of New Britain,
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 owners, lessee
or custodian of the premises upon which such amusement is to be conducted.
If the applicant is an association or corporation, the names and addresses
of the principal officers thereof and any other information prescribed
by the Secretary for purposes of identification shall be stated. The
application shall be signed and verified by oath or affirmation 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 executive officer thereof or some person specifically authorized
by the corporation to sign the application to which shall be attached
the written evidence of his authority.
A.
At the time of making such application, the applicant shall pay to
the Secretary a permit fee of $10 for each temporary permit or a permit
fee of $50 for an annual permit good for the then current calendar
year. The permit fee to be paid for each location of place of amusement.
B.
Upon approval of the application and payment of any permit fee or
fees required by law, the Secretary shall grant and issue to each
applicant an amusement permit for each place of amusement within the
Township of New Britain set forth in his application. Amusement permits
shall not be assignable and shall be valid only for the persons in
whose names 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 issued. All permits for permanent places of
amusement shall expire on the 31st day of December next succeeding
the date upon which they are issued, unless sooner suspended, surrendered
or revoked for cause by the Supervisors of the Township of New Britain.
Permits for temporary places of amusement or for forms of itinerant
amusement shall expire at the time provided therein. The producer
of an itinerant form of amusement shall notify the Secretary promptly
of any change in the originally 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 Part, may be renewed annually before the first day of January,
upon application made to the Secretary and the payment of a renewal
fee of $50.
D.
The Secretary may suspend an amusement permit whenever he finds that
the holder thereof has failed to comply with any of the provisions
of this Part. Upon suspending any amusement permit, the holder shall
surrender promptly all such permits to the Secretary. Whenever the
Secretary suspends an amusement permit, he shall notify the holder
immediately who shall be afforded a hearing before the Board of Supervisors,
if desired, if a hearing has not already been afforded. After such
hearing the Board of Supervisors shall either rescind the order of
suspension, for good cause appearing therefore, shall continue the
suspension or revoke the permit.
[Res. 76-19, 12/27/1976, § 3]
1.
A tax is hereby imposed for the tax year 1977, and thereafter upon
the admission fee or privilege to attend or engage in any amusement
at the rate of $0.01 for each $0.10 or major portion thereof of the
established price charged the general public or a limited or selected
group thereof, by any producer for such privilege, which shall be
paid by the person acquiring such privilege.
2.
In the case of persons admitted free or at reduced rates to any place
of amusement, at a time when and under circumstances under which an
established price is charged to other persons, the tax imposed by
this Part 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.
3.
In the case of persons having 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 Part 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.
[Res. 76-19, 12/27/1976, § 4]
1.
Producers shall collect the tax imposed by this Part and shall be
liable to the Township of New Britain as agents thereof for the payment
of the same to the Township of New Britain as hereinafter provided
in this Part.
2.
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 Part, the tax imposed by this Part shall be paid by the owner,
lessee or custodian of such place where temporary amusement is held
or conducted unless paid by the producer conducting the amusement.
[Res. 76-19, 12/27/1976, § 5; as amended by Res.
77-7, -/-/1977, § 2]
1.
For the purpose of ascertaining the amount of tax payable by producers
to the Township of New Britain, it shall be the duty of:
A.
Every producer, except as hereinafter provided, conducting a place
of amusement, on or before the 10th day of each month after the effective
date of this Part, to transmit to the Secretary on a form prescribed
and prepared by the Secretary a report, under oath or affirmation,
of the amount of tax collected by him during the preceding month.
B.
Every producer conducting a temporary place of amusement or itinerant
form of amusement shall file a report with the Secretary or any duly
authorized agent of the Secretary promptly after each performance.
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* All reports required under this section shall show such information
as the Secretary shall prescribe.
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2.
Every producer, at the time of making every report required by this
section, shall compute and pay to the Secretary the taxes collected
by him and due to the Township of New Britain during the period for
which the report is made; provided, however, that such producer may
deduct therefrom 2% thereof, providing payment is made on or before
the due date thereof. The amount of all taxes imposed under the provisions
of this Part shall in the case of places of permanent amusement be
due and payable on the 10th 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 taxes shall bear interest at
the rate of 1% per month or fractional part of a month from the date
they are due and payable until paid.
3.
If any producer shall neglect or refuse to make any report and payment
as herein required, an additional 3% of the amount of the tax shall
be added by the Secretary and collected.
[Res. 76-19, 12/27/1976, § 6]
All such taxes shall be recoverable as other debts of like amount
are now by law recoverable or by such other actions as may be necessary
for the recovery of the same.
[Res. 76-19, 12/27/1976, § 7]
All taxes, interest and penalties received, collected or recovered
under the provisions of this Part shall be paid into the treasury
of the Township of New Britain for the use and benefit of the Township.
[Res. 76-19, 12/27/1976, § 8]
The Secretary is hereby charged with the administration and
enforcement of the provisions of this Part and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, subject to the approval of the Board of Supervisors,
including provisions for the reexamination and correction of returns
and payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to have occurred.
[Res. 76-19, 12/27/1976, § 9]
If the Secretary is not satisfied with the report and payment
of tax made by any producer under the provisions of this Part, he
is hereby authorized and empowered to make a determination of the
tax due by each 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 Secretary of the Township
of New Britain is authorized to examine the books, papers, tickets,
ticket stubs and records of any producer, taxable under this Part
to verify the accuracy of any report or payment made under the provisions
thereof or to ascertain whether the taxes imposed by this Part have
been paid. The Secretary may designate others to assist him in any
such inquiry.
[Res. 76-19, 12/27/1976, § 10]
If any producer shall neglect or refuse to make any report and
payment of tax required by this Part or, if as a result of an investigation
by the Secretary, a report is found to be incorrect, the Secretary
shall estimate the tax due by such producer and determine the amount
due by him for taxes, penalties and interest thereon.
[Res. 76-19, 12/27/1976, § 11]
The provisions of this Part are severable and if any of its
provisions shall be held unconstitutional, the decision of the court
shall not affect any of the remaining provisions of this Part. It
is hereby declared to be the intention of the Board of Supervisors
of the Township of New Britain that this Part would have been adopted
if such unconstitutional provisions had not been included herein.
[Res. 76-19, 12/27/1976, § 12]
Any person, copartnership, association or corporation who shall
fail, neglect or refuse to comply with any of the terms or provisions
of this Part or of any regulation or requirements pursuant thereto
and authorized thereby shall, upon conviction thereof before any Magisterial
District Judge of Bucks County, Pennsylvania, be sentenced to pay
a fine of up to $300 and, in default of payment of said fine, to be
imprisoned in the County prison for a period not exceeding 30 days.
Such fine imposed by this section shall be in addition to any other
penalty imposed by any other section of this Part.
