Township of Springfield, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by Board of Commissioners of the Township of Springfield, Art. I, 12-19-1967 by Ord. No. 812; effective 1-1-1968; Art. II, 12-19-1967 by Ord. No. 813; effective 1-1-1968.]
[1]
Editor's Note: For additional Taxes, see Ch. 129, Taxes: Transfer of Real Estate.
Article I Township Amusement Tax

§ 5-1 Title.

§ 5-2 Definitions.

§ 5-3 Amusement permit required.   

§ 5-4 Application.

§ 5-5 More than one place of amusement.

§ 5-6 Temporary place of amusement.

§ 5-7 Associations and corporations.

§ 5-8 Verification by certificate.

§ 5-9 Permit fee.

§ 5-10 Issuance of permit.

§ 5-11 Validity of permit; display.

§ 5-12 Expiration of permits for permanent places.

§ 5-13 Expiration of permits for temporary places.

§ 5-14 Itinerant amusements; notification of changes.

§ 5-15 Mutilated or destroyed permits.

§ 5-16 Suspensions.

§ 5-17 Amusement tax.

§ 5-18 Reduced rates and free admittance.

§ 5-19 Permanent use of boxes or seats.

§ 5-20 Collection by producer.

§ 5-21 Persons who are not owners, etc.

§ 5-22 Duties of producers.

§ 5-23 When tax is payable.

§ 5-24 Neglect or refusal of producer.

§ 5-25 Method of recovery.

§ 5-26 Determination of tax by Secretary.

§ 5-27 Incorrect reports.

§ 5-28 Promulgation of rules and regulations by Secretary.

§ 5-29 Receipts to be paid into Treasury.

§ 5-30 Exemptions.

§ 5-31 Violations and penalties.

§ 5-32 Validity.

§ 5-33 Appropriations.

§ 5-34 Effective date.

§ 5-35 Repeal of inconsistent ordinances.

Article II Mechanical Amusement Device Tax

§ 5-36 Definitions.

§ 5-37 Permit required.

§ 5-38 Tax.

§ 5-39 By whom and when payable.

§ 5-40 Issuance of permit.

§ 5-41 Monies used for benefit of township.

§ 5-42 Violations and penalties.

§ 5-43 Validity.

§ 5-44 Appropriations.

§ 5-45 Effective date.

§ 5-46 Repeal of inconsistent ordinances.

[Adopted 12-19-1967]

§ 5-1 Title.

This ordinance shall be known and may be cited as the "Township Amusement Tax Ordinance."

§ 5-2 Definitions.

The following words or phrases when used in this ordinance shall have the meaning ascribed to them in this section except where the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including among others, theatrical or operatic performances, concerts, moving-picture shows, vaudeville, circus, carnival and sideshows, all forms of entertainment at fairgrounds and amusement parks, athletic contests, including wrestling matches, boxing and sparring exhibitions, football and baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing, rowing, bowling, billiards, pool and all other forms of diversion, 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.
ASSOCIATION
Any partnership, limited partnership, or other forms of unincorporated enterprise, owned by two or more persons.
ESTABLISHED PRICE
Regular monetary charges of any character whatsoever, 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 to attend or engage in any entertainment or amusement, provided, that when such entertainment or amusement is conducted at any place where the charge for admission is wholly, or in part, included in the price paid for refreshment, service or merchandise, the amounts paid for admission to such amusement shall be deemed to be 50% of the amount paid for refreshment, service and merchandise.
PERSON
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.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the township 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, theatres, opera houses, moving-picture houses, amusement parks, stadia, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, social, sporting, athletic, riding, gun, or country clubs, riding academies, golf courses, golf-driving ranges, miniature golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, bowling alleys, pool and billiard parlors, roof gardens, cabarets, nightclubs, and other restaurants where amusement or entertainment is provided and other like places.
PRODUCER
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 payment of an established price, attend or engage in any amusement.
SECRETARY
The Secretary of the Township of Springfield.
TOWNSHIP
The Township of Springfield, Delaware County, Pennsylvania.
TREASURER
The Treasurer of the Township of Springfield.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.

§ 5-3 Amusement permit required.   

On and after the effective date of this ordinance, it shall be unlawful for any producer to continue to conduct, or thereafter to begin to conduct any form of amusement, or any permanent or temporary place of amusement, or any itinerant form of amusement, within the township, unless an amusement permit or permits shall have been issued to him as hereafter prescribed and the tax herein imposed paid in accordance with the provisions herein made.

§ 5-4 Application.

Every producer, desiring to continue to conduct or hereafter to begin to conduct any amusement within the township, 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 producer conducts or intends to conduct an amusement, whether the producer conduct or intends to conduct a permanent, temporary or an itinerant form of amusement and such other information as the Secretary may require.

§ 5-5 More than one place of amusement.

If the producer has or intends to have more than one place of amusement within the township he shall state the location of each such place, and in the case of itinerant form of amusement, the date and length of time such amusement is to be conducted at each place.

§ 5-6 Temporary place of amusement.

In the case of an application for a permit for a temporary place of amusement, the producer shall state the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted.

§ 5-7 Associations and corporations.

If the producer 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 Secretary for the purposes of identification.

§ 5-8 Verification by certificate.

The permit shall be signed and verified by certificate under the penalties of perjury, 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.

§ 5-9 Permit fee.

[Amended 9-8-2015 by Ord. No. 1560]
The applicant, at the time of making the application, shall pay to the Secretary, a permit fee as indicated in Chapter 40, Fee Schedule.
A. 
Temporary permit: good for one day only.
B. 
Permanent permit: good for the year.
C. 
Itinerant permit: good for three months.

§ 5-10 Issuance of permit.

Upon approval of the application and the payment of any permit fee or fees herein required, the Secretary shall grant and issue to each producer an annual, temporary or itinerant amusement permit for each place of amusement within the township set forth in this application.

§ 5-11 Validity of permit; display.

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.

§ 5-12 Expiration of permits for permanent places.

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 proper authorities of the township.

§ 5-13 Expiration of permits for temporary places.

Permits for temporary places of amusement or for forms of itinerant amusement shall expire at the time specified therein.

§ 5-14 Itinerant amusements; notification of changes.

The producer of an itinerant form of amusement shall notify the Secretary promptly of any change in the original contemplated itinerary, either as to date, or time of, the conduct of the amusement at each place.

§ 5-15 Mutilated or destroyed permits.

Whenever any permit, issued under the provisions of this article, is defaced, destroyed or lost, the Secretary may issue a duplicate permit to the holder thereof, upon the payment of a fee of $0.50.

§ 5-16 Suspensions.

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 ordinance. Upon the suspension of any amusement permit, the Secretary shall request the holder thereof to surrender immediately, all permits, or duplicates thereof, which have been issued to him, and the holder shall promptly surrender all such permits to the Secretary as directed. A producer whose permit has been suspended, upon request made in writing within 10 days after such suspension, shall be entitled to a hearing before the Board of Commissioners on or before the next regular meeting. After such hearing, the Board of Township Commissioners shall either rescind the order of suspension, or good cause appearing therefor, shall continue the suspension or revoke the permit.

§ 5-17 Amusement tax.

A tax to provide revenue for general township purposes is hereby levied, assessed and imposed upon the admission fee or privilege to attend or engage in any amusement within the township at the rate of $0.01 for each $0.10 or fraction 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.

§ 5-18 Reduced rates and free admittance.

In the case of persons (except bona fide employees of a producer, or municipal or state officers on official business) admitted free or at a reduced rate 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 ordinance, 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 persons so admitted.

§ 5-19 Permanent use of boxes or seats.

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 ordinance, 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.

§ 5-20 Collection by producer.

Producers shall collect the tax imposed by this ordinance and shall be liable to the township as agents thereof for the payment of the same to the Treasurer, as hereinafter provided in this ordinance.

§ 5-21 Persons who are not owners, etc.

Where permits are obtained for conducting amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted, or where the 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 ordinance, the tax imposed by this ordinance shall be paid by the owner, lessee or custodian of such place where such amusement is held or conducted, unless paid by the producer conducting the amusement.

§ 5-22 Duties of producers.

For the purpose of ascertaining the amount of tax payable by the producers to the township:
A. 
Every producer, except as hereinafter provided, conducting a place of amusement, shall on or before the 10th day of each month, transmit to the Secretary and Treasurer on forms 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 or itinerant form of amusement, promptly after each performance, shall file a report with the Secretary and the Treasurer on forms prescribed by the Secretary, and furnishing the information required therein.
C. 
Every producer, at the time of making every report required by this section, shall compute and pay to the Treasurer the taxes collected by him and due to the township during the period for which the report is made; provided, however, that such producer may deduct therefrom a 2% discount if the report is filed and the tax paid on or before the due date thereof.

§ 5-23 When tax is payable.

The amount of all taxes, imposed under the provisions of this ordinance, 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 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.

§ 5-24 Neglect or refusal of producer.

If any producer shall neglect or refuse to make any report and payment as herein required, an additional 10% of the amount of the tax shall be added and collected.

§ 5-25 Method of recovery.

All such taxes shall be recoverable as other debts of like amount are now by law recoverable.

§ 5-26 Determination of tax by Secretary.

If the Secretary is not satisfied with the report and payment of tax made by any producer under the provisions of this ordinance, he is hereby authorized and empowered to make a determination of the tax due by such producer, based on 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 and/or Treasurer is authorized to examine the books, papers, tickets, ticket stubs and records of any producer, taxable under this ordinance, to verify the accuracy of any report or payment made under the provisions hereof or to ascertain whether the taxes imposed by this ordinance have been paid.

§ 5-27 Incorrect reports.

If any producer shall neglect or refuse to make any report and payment of tax required by this ordinance, or if, as a result of an investigation by the Secretary and/or Treasurer 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.

§ 5-28 Promulgation of rules and regulations by Secretary.

The Secretary is authorized and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter or thing pertaining to the administrations and enforcement of this ordinance and the collection of the tax hereby imposed, subject to the approval of the Board of Commissioners of the Township of Springfield.

§ 5-29 Receipts to be paid into Treasury.

All taxes, interest and penalties received, collected or recovered under the provisions of this ordinance shall be paid into the Treasury of the Township of Springfield for the use and benefit of the Township of Springfield.

§ 5-30 Exemptions.

The tax imposed by this ordinance shall not apply or be imposed upon the privilege to attend any amusement by a child under the age of 12 years.
A. 
The tax imposed by this ordinance shall not apply to, or be imposed upon the privilege to attend any amusement the proceeds of which, after payment of reasonable expenses, inure:
(1) 
Exclusively to the benefit of religious, educational and charitable institutions, societies or organizations, provided, that no part of the net earnings of the institutions, societies or organizations inure to the benefit of any private shareholder or person.
(2) 
Exclusively to the benefit of organizations or persons in the military or naval forces of the United States, or of national guard organizations, reserve officers associations, or organizations, posts or organizations of war veterans, or auxiliary units or societies of such posts or organizations of such posts, organizations, units or societies organized in the Commonwealth of Pennsylvania, and if no part of their net earnings inure to the benefit of any private shareholder or person.
(3) 
Exclusively to the benefit of organizations or associations created and maintained for the purpose of benefiting employees of any political subdivision of the Commonwealth of Pennsylvania or their dependents or heirs or for the purpose of benefiting the members or the dependents of, or the heirs of, members of police, or paid or volunteer fire departments of any political subdivision of the Commonwealth of Pennsylvania.
B. 
In no event shall any exemption be allowed under this section unless the producer thereof shall comply with the provisions of this ordinance and the rules and regulations of the township with respect to the application for, and approval of, exemptions.

§ 5-31 Violations and penalties.

Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this ordinance or of any regulation or requirement pursuant thereto and authorized thereby shall be subject to a fine not to exceed $100 and costs for each such offense, or to undergo imprisonment for not more than 30 days for the nonpayment of such fine and costs within 10 days from the imposition thereof. Such fine imposed by this section shall be in addition to any other penalty imposed by any other section of this ordinance.

§ 5-32 Validity.

The provisions of this ordinance are severable, and if any of its provisions or exemptions shall be held illegal, invalid or unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this ordinance. It is hereby declared to be the legislative intent that this ordinance would have been adopted if such illegal, invalid or unconstitutional provisions or exemptions had not been included herein.

§ 5-33 Appropriations.

The revenues collected under this ordinance are hereby appropriated as follows: equally among the Highway Department, Sewer Department, Administrative Department, Police Department, and the construction or extension of public buildings and facilities.

§ 5-34 Effective date.

This ordinance shall become effective on January 1, 1968.

§ 5-35 Repeal of inconsistent ordinances.

All ordinances or parts of ordinances inconsistent herewith be and the same are hereby repealed.
[Adopted 12-19-1967]

§ 5-36 Definitions.

ASSOCIATION
Any partnership, limited partnership, or other form of unincorporated enterprise, owned by two or more persons.
JUKEBOX
Any music-vending machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening or by the payment of any price, operates or may be operated, for the emission of songs, music or similar amusement.
MECHANICAL AMUSEMENT DEVICE
Any device, other than a jukebox which, upon insertion of a coin, slug, token, plate or disc into any slot, crevice or other opening or by the payment of any price, operates or may be operated for use as a game, entertainment or amusement, whether or not registering a score and whether or not a prize is offered.
PERSON
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.
PRODUCER
Any person as herein defined, operating or maintaining or permitting for use within the township jukeboxes or other mechanical amusement device for the use of which a fee is charged or collected.
SECRETARY
The Secretary of the Township of Springfield.
TOWNSHIP
The Township of Springfield, Delaware County, Pennsylvania.
TREASURER
The Treasurer of the Township of Springfield.
  The singular shall include the plural, and the masculine shall include the feminine and neuter.

§ 5-37 Permit required.

On and after the effective date of this ordinance, it shall be unlawful for any producer to operate, maintain or permit the use of a jukebox or other mechanical amusement device within the township, unless permit or permits shall have been issued to him as hereafter prescribed and the tax herein imposed paid in accordance with the provisions herein made.

§ 5-38 Tax.

A tax to provide revenue for general township purposes is hereby levied, assessed and imposed upon the privilege of operating, maintaining or permitting the use of jukeboxes and mechanical amusement devices within the township as follows, which tax shall be paid by the person acquiring such privilege:
A. 
On each jukebox installed for use or available for rental, within the township, $10 per calendar year or portion thereof.
B. 
On each mechanical amusement device installed for use or available for rental, within the township, $20 per calendar year or portion thereof.
(1) 
Provided: That no tax shall be imposed under this ordinance on any jukebox or mechanical amusement device for the use of which no fee is charged or collected; that no tax shall be imposed oftener than once in any year on an individual device taxable under this ordinance.

§ 5-39 By whom and when payable.

The tax imposed under this ordinance shall be payable by the person operating, maintaining or permitting the use of a jukebox or any device subject to such tax. Such tax shall be payable at the time of installation or first rental. No deduction or refund of any tax payable under this ordinance shall be granted in the case of any tax payable for less than a full calendar year, or in the case of any device destroyed, stolen, sold or otherwise disposed of or transferred after payment of the tax.

§ 5-40 Issuance of permit.

Every producer desiring to maintain, operate or permit the use of such device or jukebox shall secure from the Secretary a permit upon a form prescribed, prepared and furnished by the Secretary which shall set forth the name of the producer, the location of the device or jukebox and such information as the Secretary shall require. The producer shall pay the tax required by this ordinance at the time of securing permit, and no permit shall be issued until the tax is paid. Triplicate original copies of the permit shall be made for the records of the township. The Secretary may also give to the producer a gummed seal to be affixed to each device upon which the tax is paid.
A. 
In case of the loss, defacement or destruction of any original permit or seal, the person to whom such certificates or seal was issued shall apply to the Township Secretary, who may issue a new permit or seal upon payment of a fee of $1 and who shall amend the duplicate of the permit first issued in case that a new permit has been issued.

§ 5-41 Monies used for benefit of township.

All taxes, interest and penalties received, collected or recovered under the provisions of this ordinance shall be paid unto the Treasurer of the Township of Springfield for the use and benefit of the Township of Springfield.

§ 5-42 Violations and penalties.

Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this ordinance or any regulation or requirement pursuant thereto and authorized thereby shall be subject to a fine not to exceed $100, and costs for each such offense, or to undergo imprisonment for not more than 30 days for the nonpayment of such fine and costs within 10 days from the imposition thereof. Such fine imposed by this section shall be in addition to any other penalty by any other section of this ordinance.

§ 5-43 Validity.

The provisions of this ordinance are severable, and if any of its provisions or exemptions shall be held to be illegal, invalid or unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this ordinance. It is hereby declared to be the legislative intent that this ordinance would have been adopted if such illegal, invalid or unconstitutional provisions or exemptions had not been included herein.

§ 5-44 Appropriations.

The revenues collected under this ordinance are hereby appropriated as follows: equally between any administrative department and the construction or extensions of public buildings and facilities.

§ 5-45 Effective date.

This ordinance shall become effective on January 1, 1968.

§ 5-46 Repeal of inconsistent ordinances.

All ordinances or parts of ordinances inconsistent herewith be and the same are hereby repealed.