[Adopted 5-2-1996 by Ord. No. O-96-03]
This article shall be known and may be cited
as the "Amusement Tax Ordinance of College Township."
A.
ADMISSION or PRICE
AMUSEMENT
AMUSEMENT FACILITY
PERSON
As used in this article, the following words and phrases
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 that "admission" or "price" shall not include tax
added or charges expressly subject to the Tax Reform Code of 1971,
P.L. 6, No. 2, March 4, 1971, 72 P.S. § 7161 et seq. (1982),
as hereafter amended, supplemented, modified or reenacted by the General
Assembly of Pennsylvania.
All manner or form of entertainment, diversion, sport, pastime
or recreation, to include trade shows, craft shows, fairs and similar
exhibitions, within the Township of College for which admission is
charged or paid, except that the term "amusement" shall not include
motion-picture exhibitions, sound motion-picture exhibitions or any
activity where the person paying the admission or price is actively
participating in the amusement, such as swimming, golfing, miniature
golfing, putt-putt golfing, bowling, skiing, skating, tennis, billiards,
horseback riding and other participatory sports.
The physical site or building upon or within which the amusement
takes place and to which admission fees are charged for entry thereto.
Every natural person, copartnership, association, joint venture
or corporation. Whenever used in a clause prescribing or imposing
a penalty, the term "person" as applied to copartnerships, associations
or joint ventures shall mean the partners or members thereof and,
as applied to corporations, shall mean the officers thereof.
B.
In this article, the singular shall include the plural,
the plural shall include the singular, and the masculine shall include
the feminine.
[Amended 7-18-1996 by Ord. No. O-96-08; 12-12-2005 by Ord. No. O-05-21; 12-21-2006 by Ord. No. O-06-24]
A tax is hereby imposed for general revenue
purposes upon the privilege of attending or engaging in any amusement
at the rate of 5% of the admission price to each and every amusement
within College Township for which the individual price of admission
is $0.20 or more, which tax shall be paid by the person acquiring
the privilege of attending or engaging in the amusement. The only
duties of the owner of the facility where the amusement is being conducted
and the party conducting the amusement shall be to acquire an amusement
permit and to timely collect and remit the amusement tax to College
Township, in accordance with the terms and provisions of this article.
[Amended 12-12-2005 by Ord. No. O-05-21; 12-21-2006 by Ord. No. O-06-24]
A.
Where the price is fixed or established, the tax shall
be collected on each admission of $0.20 or more according to the following:
If the price is $0.20 or more, the tax shall be collected on each
admission at the rate of 5% of each dollar of price plus bracket charges
upon any fractional part of a dollar in excess of even dollar amounts
rounded to the lower cent of any fractional cent.
B.
Where the price is not fixed or established, the tax
shall be collected based upon the gross admission fee or fees collected.
C.
Where the price of admission is wholly or partly included
in the price paid for refreshments, services and/or merchandise, where
purchase of refreshments, services or merchandise is required as a
condition for admission, the taxable price shall be deemed to be 50%
of the price paid for refreshment, services and/or merchandise.
[Amended 3-15-2007 by Ord. No. O-07-07]
A.
The tax imposed by this article shall not apply to
admission to any form of amusement which involves participation of
students in high school or younger and/or which is sponsored, organized
and promoted by, and whose benefits inure to a public school(s) or
public school district(s) within the Commonwealth of Pennsylvania
for students of high school age or younger, or to the students of
such public school(s) or public school district(s) or a nonprofit
organization created and operated to coordinate such events, such
as the Pennsylvania Interscholastic Athletic Association, or organization(s)
or association(s) comprised of public school officials or public school
educators, if a majority of the members of such nonprofit organization
consists of public schools, public school districts, public school
officials or public school educators.
B.
The tax imposed by this article shall not apply to
any form of amusement where the maximum venue capacity is 300 or less,
based on the permitted occupancy capacity of the venue as determined
by applicable building codes, i.e., fire protection code, enforced
by the Centre Region Code Administration.
C.
To obtain an exemption from payment of this tax, the
public school(s) or public school districts or the organization described
as aforesaid must advise College Township, in writing, no later than
30 days prior to the scheduled event. A failure to strictly follow
this requirement and/or a failure to fully and accurately provide
any relevant information requested by College Township to verify the
basis for the exemption may be cause for College Township to deny
the exemption.
A.
After the effective date of this article, any person
desiring to conduct or to continue to conduct any amusement, the price
of admission to which is subject to tax under this article, shall
file with the Manager of the Council of College Township an application
for either a permanent amusement permit or a temporary amusement permit,
as the case may be. If the owner of the facility in which the amusement
is to be held or take place is different from the person desiring
to conduct or continue to conduct the amusement, the application shall
be jointly filed by the owner of the facility and the party conducting
the amusement. In the case of any amusement that is to continue for
longer than 10 days, a permanent amusement permit shall be issued.
In the case of any amusement that is to continue for 10 days or less,
a temporary permit shall be issued.
B.
Information required.
(1)
The applications shall be in such form as the Manager
of the Council of College Township shall prescribe and shall include
the following requests for information:
(a)
The proper legal names and addresses of the
persons conducting the amusement.
(b)
The proper legal names and addresses of the
persons owning the facility in which the amusement is to be conducted.
(c)
The type of permit being applied for.
(d)
The location of the amusement covered by the
permit.
(e)
The admission price or prices charged or to
be charged.
(f)
The approximate total receipts anticipated.
(g)
The names and addresses of copartners, members
and/or officers of the persons conducting the amusement.
(h)
Type/description of amusement.
(i)
Period for which the permit is to be issued.
(2)
If the application is filed by a corporation, it shall
be signed by two officers. If the application is filed by a copartnership,
association or joint venture, the application shall be signed by all
partners and members.
C.
Upon receipt of a properly completed and executed
application, the Manager of the Council of College Township shall
issue the applicable permit, which shall be in such form as the Council
shall determine.
A permanent amusement permit shall remain in
effect until terminated by the holder or upon 10 days' written notice
from the Council of College Township or its Manager. A temporary amusement
permit shall be valid until the last day the amusement is conducted,
except that in no event shall its validity exceed a period of 10 days
from the date of issue.
A.
Every holder of a temporary permit, which shall include
the owner of the facility and the party conducting the amusement,
within 10 days of the close of the amusement, shall pay over to the
Manager of College Township or its duly designated agent the amount
of tax due from such persons under this article upon the admission
for the amusement, and at the same time shall submit to the Manager
of College Township or its duly designated agent a report of the total
admissions charged and/or collected for the amusement and the total
amount of tax due on such admissions. On the day of expiration of
any temporary permit, the person(s) holding the permit shall, in addition,
submit a report to the Manager of College Township or its duly designated
agent, under oath or affirmation, of all admissions charged or collected
during the period in which the temporary permit was in effect and
of all taxes due and paid.
B.
Every owner of a permanent amusement permit, which
shall include the owner of the facility and the party conducting the
amusement, shall, on or before the 15th day of each month and on or
before the 30th day of each month, unless special arrangements are
made by the holder of a permanent permit with College Township or
its Manager, pay over to the Manager of College Township or its duly
designated agent the amount of tax due from such persons, under this
article, upon admissions for the preceding collection period, and
at the same time shall submit to the Manager of College Township,
or its duly designated agent, under oath or affirmation, a report
of the total taxable admissions charged or collected during such month
and the total of the tax due on such admissions. If the 15th or 30th
day of any month falls on a holiday or weekend day, the tax shall
be paid the following business day.
C.
If the owner of the facility is not identical to the
party conducting the amusement, each party shall be fully responsible
for proper reporting of tax due and payment of the tax due.
A.
College Township may appoint, from time to time, an
Amusement Tax Collector for the taxes imposed by this article. The
Amusement Tax Collector shall be charged with the duties of collecting
and receiving taxes, fines, and penalties imposed by this article.
It shall be the Collector's duty to keep appropriate records showing
all amount received, from whom received and the date of such receipt.
B.
The Amusement Tax Collector and his or her duly appointed
agents are hereby empowered with the approval of College Township
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this article and are 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 fail to file a report which on its face clearly appears incorrect
or insufficient, and after request fails to timely file a correct
and sufficient report, then College Township, its Manager, the Amusement
Tax Collector or its duly appointed agents shall assess said person
or persons an amount of tax which is deemed reasonable and appropriate.
In all cases of assessment, College Township, its Manager, the Amusement
Tax Collector or its duly appointed agents shall give the parties
assessed a notice in which shall be stated the amount of the tax imposed
or levied.
D.
Every holder of any 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. Said records shall be retained
by the holder of an amusement permit for a three-year period following
the payment of the tax.
E.
Any person aggrieved by any decision of College Township,
its Manager, the Amusement Tax Collector or its agents shall have
the right to appeal to the Court of Common Pleas of Centre County,
Pennsylvania, within 30 days from the date of any final decision issued
by such party.
A.
If any person shall fail to pay, when due, any taxes
due under this article, or shall refuse to collect and/or remit to
College Township, when due, any tax owed under this article, a penalty
of 10% of the amount of tax due and unpaid shall be added thereto.
[Amended 7-18-1996 by Ord. No. O-95-08]
B.
If any person shall fail to obtain a permit, or shall
fail to collect and/or remit any tax due, or shall fail to file complete
and correct reports or returns when due, or shall knowingly make a
false or fraudulent report, or shall violate or attempt to violate
any provision of this article, such person shall be liable, upon conviction
in a summary proceeding before the appropriate District Justice, to
a fine not exceeding $300 for each and every offense, and the costs
of prosecution, and, in default thereof, to undergo imprisonment in
the county prison for a period not exceeding 30 days. Each day that
a willful violation continues shall be deemed a separate offense punishable
by like fine or penalty. Any fine or penalty hereunder shall be in
addition to the ten-percent penalty, unpaid tax and any other fine
or penalty levied hereunder or under any other applicable law.
C.
If any person shall fail to pay the tax when due,
or shall refuse to collect and/or remit to College Township, when
due, any tax owed under this article, interest shall accrue thereon
at the rate of 1% per month, or any portion thereof, for which said
tax remains due and unpaid, uncollected or unremitted.
[Amended 7-18-1996 by Ord. No. O-96-08]
D.
If for any reason the tax is not paid when due and
suit is brought for recovery of the tax, the person liable therefor,
in addition, shall be liable for the costs of collection, interest
and penalties herein imposed.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of College
Township to impose this tax or the duties herein provided for.
[Amended 3-15-2007 by Ord. No. O-07-07]
A.
Severability. Each section, paragraph, part, term
and/or provision of this chapter shall be considered severable, and
if, for any reason, any paragraph, part, term and/or provision herein
is determined to be invalid and contrary to or in conflict with any
existing or future law or regulation, such shall not impair the operation
of or affect the remaining portions, sections, paragraphs, parts,
terms and/or provisions of this amendment, and the latter will continue
to be given full force and effect and bind the parties hereto, and
said invalid sections, parts, paragraphs, terms and/or provisions
shall be deemed not part of this amendment.
B.
This article shall become effective on September 1,
1996, and shall continue on a calendar-year basis thereafter without
annual reenactment.
