[Adopted 12-30-1991 by Ord. No. 20.4 (Ch.
24, Part 4, of the 1994 Code)]
This article shall be known and may be cited
as the "Township Amusement Tax Ordinance."
A.
ADMISSION
AMUSEMENT
ASSOCIATION
PERSON
PLACE OF AMUSEMENT
PRODUCER
As used in this article, the following terms shall
have the meanings indicated, unless a different meaning clearly appears
from the context:
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 charged
expressly subject to the Tax Reform Code of 1971, P.L. 6, No. 2, March
4, 1971, 72 P.S. § 7101 et seq., as hereinafter amended,
supplemented, modified or reenacted by the General Assembly of Pennsylvania.
All manner or form of entertainment diversion, sport, pastime
or recreation within Hatfield Township for which admission is charged
or paid, except motion-picture theaters, places of historical or educational
significance and places where activities are engaged in, the predominant
purpose of which is health maintenance, improvement or rehabilitation,
health or nutrition education or weight control.
Any partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing or imposing
a penalty, "person," as applied to associations, shall mean the partners
thereof, and as applied to corporations, the officers thereof.
Any place, indoors or outdoors, within the Township of Hatfield,
where the general public, or a limited or selected number thereof,
may, upon payment of an admission price, attend or engage in any amusement
as herein defined.
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 admission price, attend
or engage in any amusement.
B.
The singular shall include the plural; the plural
shall include the singular; the masculine shall include the feminine.
[Amended 12-10-2008 by Ord. No. 581; 12-21-2009 by Ord. No. 594]
A.
A tax is hereby imposed, for general revenue purposes,
upon the admission fee or privilege to attend or engage in any amusement
at the rate of 10% of the 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, except, however,
that no tax shall apply to or be collected from or on the admissions
of children under the age of 12 years.
B.
On admissions
to golf courses, the tax imposed is 4%. 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 admission to the golf course.
C.
In the
event an admission fee is charged which is wholly included in the
price paid for food, refreshment or amusement and the price of such
food, refreshment or merchandise is increased during times the entertainment
is offered, then such increase in price shall be deemed to be an admission
taxable at the rate of 10%.
D.
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 under which an admission price is charged
to other persons, the tax imposed by this article shall be computed
on the admission price charge to such other persons of the same class
for the same or similar accommodations, to be paid by the person so
admitted.
E.
In the
case of persons having 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 for each performance or
exhibition at which the box or seat issued or reserved by or for the
lessee or holder, such tax to be paid by the lessee or holder.
F.
The tax shall not be charged and collected on the
following:
(1)
Monetary charge collected on admissions to amusements,
athletic contests or entertainment conducted or participated in by
the North Penn School District or by any religious, philanthropic,
civic or any nonprofit organization whose status is evidenced by proof
of Internal Revenue Service tax exemption, but permits therefor shall
be obtained as hereinbefore provided without charge.
(2)
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.
[Amended 9-28-1994 by Ord. No. 420]
A.
After the effective date of this article, any person
desiring to conduct or to continue to conduct any amusement within
Hatfield Township shall file with the Township Secretary an application
for a permanent amusement permit or a temporary amusement permit,
as the case may be. A permanent permit shall be issued to an amusement
that is to continue for longer than 30 days. A temporary permit shall
be issued to an amusement that is to continue for less than 30 days.
B.
Permanent permits shall expire on December 31 of the
year in which issued. Temporary permits shall be valid until the last
day the amusement is conducted, but not exceeding 30 days from the
date of issue.
C.
Every application for such permit or permits shall
be made upon a form prescribed, prepared and furnished by the Township
Secretary, and shall set forth the name under which the applicant
conducts or intends to conduct an amusement, whether a temporary or
a permanent permit, the location of the permit or temporary place
of amusement and such other information as the Township Secretary
may require. If the applicant has or intends to have more than one
place of amusement within the Township of Hatfield, the application
shall state the location of each place of amusement and in the case
of a temporary 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 an amusement, the application
shall state the name and address of the owner, lessee or custodian
of the premises upon which such amusement is to be conducted. If the
applicant is an association or a corporation, the names and addresses
of the principal officers thereof, and any other information prescribed
by the Township Secretary for purpose of identification. 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.
D.
At the time of making such application, the applicant
shall pay to the Township Secretary a permit fee to be established
from time to time by resolution of the Board of Commissioners.
E.
Upon approval of the application and payment of any
permit fees or fees herein required, the Township Secretary shall
grant and issue to each applicant an annual or temporary amusement
permit for each place of amusement within the Township of Hatfield
as set forth in the 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 of amusement
for which issued.
F.
Permits issued for permanent places of amusement,
under the provisions of this article, may be renewed annually before
the first day of January, upon application made to the Township Secretary
and the payment of a renewal fee to be established from time to time
by resolution of the Board of Commissioners.
G.
Whenever any permit, issued under the provisions of
this article, is defaced, destroyed or lost, the Township Secretary
may issue a duplicate permit to the holder of the defaced, destroyed
or lost permit upon the payment of a fee to be established from time
to time by resolution of the Board of Commissioners.
H.
The Township Secretary may suspend or, after hearing,
revoke any 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 Township Secretary
shall require the holder thereof to surrender immediately all permits,
or duplicates thereof, issued to him and the holder shall surrender
promptly all such permits to the Secretary as required. Whenever the
Township Secretary suspends an amusement permit, he shall notify the
holder immediately and afford him a hearing, if desired, if the hearing
has not already been afforded. After such hearing, the Township Secretary
shall either rescind his order of suspension or revoke the permit.
Appeals shall lie to the Township's Board of Commissioners after hearing
before the Township Secretary which may sustain the suspension or
revocation, or may reinstate the permit.
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Township of Hatfield as agents thereof
for the payment of same and to the Township Treasurer through the
Township Secretary 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 place 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
the temporary amusement is held or conducted, unless paid by the producer
conducting the amusement.
A.
Every holder of an amusement permit shall keep and
maintain complete records showing the daily admissions charged or
collected, the amount of tax due and any other information necessary
to determine the amount of tax due.
B.
Every holder of a permanent permit shall, on or before
the last day of every calendar month, transmit to the Township Secretary,
under oath or affirmation, a report of the total admissions charged
or collected by him during the preceding calendar month and of the
total tax due thereon under this article. When he submits his report,
he shall pay the Township Secretary the entire amount of tax due.
C.
Every holder of a temporary permit shall, within 24
hours from the daily close of an amusement, transmit to the Township
Secretary under oath or affirmation, a report of the total admission
charged or collected by him on such day and of the total tax due thereon
under this article. When he submits this report, he shall pay the
Township Secretary the entire amount of tax due. On the day of expiration
of the temporary permit, the permittee shall, in addition, submit
to the Township of Hatfield, under oath or affirmation, a report of
all admissions charged or collected during the period in which such
temporary permit was in effect and of all taxes due and paid. When
he submits this report, he shall pay the entire amount of taxes remaining
unpaid.
D.
In the event a permit holder fails to make payment
on the date specified above, all such taxes shall bear interest at
the rate of 1% per month, or a fractional part of a month, from the
date they are due and payable until paid.
E.
Regardless of whether a permit is permanent or temporary,
the Township Secretary shall furnish to the person paying any tax
levied under this article a receipt for the payment of such tax.
F.
If the Township Secretary 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 Township
Secretary or any designated agent or officer of the Township of Hatfield
is authorized to examine the books, papers, tickets, ticket stubs
and records of any report or payment made under the provisions hereof,
or to ascertain whether the taxes imposed by this article have been
paid.
G.
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 Township Secretary or any Township agent,
a report is found to be incorrect, the Township Secretary shall estimate
the tax due by such producer and determine the amount due by him for
taxes, penalties and interest thereon.
A.
The Township Secretary is charged with the duties
of collecting and receiving taxes, fines and penalties imposed by
this article. It shall be his duty to keep a record showing the amount
received by him, from whom received and the date of such receipt.
B.
The Township Secretary and his duly appointed agents
are hereby empowered, with the approval of the Board of Commissioners
of Hatfield Township, to prescribe, adopt and promulgate rules and
regulations relating to any manner pertaining to the administration
and enforcement of this article, and charged with enforcing the provisions
of this article and any rules and/or regulations promulgated pursuant
hereto.
C.
If any person required to secure a permit under this
article shall fail to file a report at the time specified herein or
shall file a report which on its face appears incorrect or insufficient,
the Township Secretary or his duly appointed agents shall assess said
person or persons an amount of tax which said Township Secretary or
his agents deem reasonable and appropriate. In all cases of assessment,
the Township Secretary or his duly appointed agents shall give the
parties assessed a notice in which shall be stated the amount of the
tax imposed or levied.
All such taxes shall be recoverable by the Township
Solicitor as other debts of like amount are now recoverable by law.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the Treasury of the Township of Hatfield for the use
and benefit of the Township of Hatfield.
Any information gained by the Township Secretary
or any other official, agent or employee of Hatfield Township, as
a result of any returns, investigations, hearings or verifications
required or authorized by this article, shall be confidential, except
in accordance with proper judicial order or as otherwise provided
by law.
[Amended 9-28-1994 by Ord. No. 420]
A.
Any person who shall violate any provision of this
article shall, upon conviction thereof, be sentenced to pay a fine
of not more than $1,000, plus costs, and, in default of payment of
said fines and costs, to a term of imprisonment not to exceed 30 days.
B.
The Township Secretary or his duly appointed agent
shall have the power in the name of the Township of Hatfield to institute
proceedings against any and all persons who violate the provisions
of this article.
C.
If, for any reason, the tax is not paid when due and
suit is brought for the recovery of any such tax, the person liable
therefor shall, in addition, be liable for the costs of collection
and interest and penalties herein imposed.
