[Adopted 10-7-1985 by Ord. No. 93]
A.
AMUSEMENT
ASSOCIATION
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
The following words or phrases, when used in this
article, shall have the meanings ascribed to them in this article,
except when the context clearly indicates a different meaning:
All manner and forms of entertainment, including among others,
but not limited to, theatrical or operatic performances, concerts,
vaudeville, circuses, carnivals and sideshows, all forms of entertainment
at any fairground or amusement park, athletic contests, swimming pools,
swim clubs, golf driving and miniature golf ranges, golf clubs, country
clubs, sports exhibitions, athletic or sports participation, dancing
and all other forms of diversion, sport, recreation or pastime, shows,
exhibitions, contests, displays and games and all other methods of
obtaining admission, participation or use 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.
[Amended 6-22-1992 by Ord. No. 92-1]
Any partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
A 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 to attend
or engage in any entertainment or amusement, provided that when such
entertainment or amusement is conducted at any roof garden, nightclub,
cabaret or other place 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 paid for refreshment, service and merchandise,
excluding, however, membership fees and dues in fraternal or beneficial
lodges, fire companies, veterans organizations, clubs duly incorporated
as nonprofit corporations and the YWCA and YMCA and any auxiliaries
supporting any of the above organizations.
Every natural person, corpartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, or
both, the term "persons," 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 Montgomery
where the general public or a limited or selected number thereof may,
upon payment of any established 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 established price, attend
or engage in any amusement.
B.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
A.
On and after the effective date of this article, 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 Montgomery unless an amusement permit or permits shall have been
issued to him as hereinafter prescribed and the tax herein imposed
paid in accordance with the provisions herein made.
B.
Application; fee; issuance.
[Amended 6-22-1992 by Ord. No. 92-1; 12-14-1992 by Ord. No. 92-6]
(1)
Every producer desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
Montgomery shall file an application for a permanent, temporary or
itinerant amusement permit or permits, as the case may be, with the
Business Tax Administrator. Every application for such permit or permits
shall be made upon a form prescribed, prepared and furnished by the
Business Tax Administrator and shall set forth the name under which
the applicant conducts or intends to conduct an amusement, whether
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
Business Tax Administrator may require. If the applicant has or intends
to have more than one place of amusement within the Township of Montgomery,
the application shall state the location of each place of amusement
and, in the case of an 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 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 Business Tax Administrator for purpose 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.
(2)
At the time of making such application, the applicant
shall pay to the Business Tax Administrator a permit fee for each
temporary permit, which shall be good for one week, or a permit fee
for an annual permit, good for the then current calendar year. The
amount of such fees shall be set by resolution of the Board of Supervisors
from time to time. Itinerant producers of amusement shall be eligible
for temporary permits only.
(3)
Upon approval of the application and the payment of
any permit fee or fees herein required, the Business Tax Administrator
shall grant and issue to each applicant an annual or temporary amusement
permit for each place of amusement within the Township of Montgomery
as 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 of amusement
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 proper authorities of the Township of Montgomery. Permits
for temporary places of amusement or for forms of itinerant amusement
shall expire at the time specified therein. The producer of an itinerant
form of amusement shall notify the Business Tax Administrator promptly
of any change in the original contemplated itinerary, either as to
the date or time of the conduct of the amusement at each place.
C.
Renewal; duplicate permits.
[Amended 6-22-1992 by Ord. No. 92-1; 12-14-1992 by Ord. No. 92-6]
(1)
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 Business Tax Administrator
and the payment of a renewal fee as set by resolution of the Board
of Supervisors from time to time.
(2)
Whenever any permit issued under the provisions of
this article is defaced, destroyed or lost, the Business Tax Administrator
may issue a duplicate permit to the holder of the defaced, destroyed
or lost permit upon the payment of a fee as set by resolution of the
Board of Supervisors from time to time.
D.
The Business Tax Administrator 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 Business Tax
Administrator 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 Business Tax Administrator
as required. Whenever the Business Tax Administrator suspends an amusement
permit, he shall notify the holder immediately and afford him a hearing,
if desired and if the hearing has not already been afforded. After
such hearing, the Business Tax Administrator shall either rescind
his order of suspension or, good cause appearing therefor, shall continue
the suspension or revoke the permit. Appeal shall lie to the Township
Supervisors after hearing before the Business Tax Administrator, who
may sustain the suspension or revocation or may reinstate the permit.
[Amended 12-14-1992 by Ord. No. 92-6]
A.
Golf courses.
(1)
A tax is hereby imposed upon the admission fee or
privilege to enter any golf course in Montgomery Township at the rate
of 10% 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, except, however,
that no tax shall apply to or be collected from or on the admissions
of children under the age of 12 years, which fee is commonly known
as the "greens fee"; provided, however, that the tax base upon which
the tax shall be levied shall be 40% of the greens fee. The greens
fee shall include all of the costs of admission to the golf course.
(2)
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 established price is charged to other persons, the tax imposed
by this article 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)
For the purpose of determining the amusement tax to be imposed under this article, any indoor golfing facility and any outdoor golfing facility not played on grass and/or for which the fee charged is not commonly known as a "greens fee," such as a miniature golf course or driving range, shall not be considered to be a golf course but shall be taxed under the rate of tax for other amusements as set forth under § 209-33B of this article, and the tax upon said non-golf-course facilities shall be collected from or on the admissions of all persons regardless of age.
[Added 12-14-1992 by Ord. No. 92-6]
B.
Other amusements.
(1)
A tax is hereby imposed upon the admission fee or
privilege to attend or engage in any other amusement at the rate of
5% 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, except, however,
that no tax shall apply to or be collected from or on the admissions
of children under the age of 12 years. The exemption under this article
for children under the age of 12 years shall be applicable only to
admission fees charged for the privilege of attending or entering
into places of amusement or entertainment and shall specifically not
apply to coin- or token-operated mechanical devices, all gross receipts
from which shall be taxable at the rate prescribed by ordinance.
[Amended 12-14-1992 by Ord. No. 92-6]
(2)
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 established price is charged to other persons, the tax imposed
by this article 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 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 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 issued
or reserved by or for the lessee or holder, such tax to be paid by
the lessee or holder.
(4)
No tax shall be imposed or collected on admissions
to amusements, athletic contests or entertainments conducted, supervised
or controlled by the North Penn School District or by any religious,
philanthropic, civic or nonprofit organizations or any of their duly
authorized agencies, but permits therefor shall be obtained as hereinbefore
provided without charge.
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Township of Montgomery as agents thereof
for the payment of the same into the Township treasury through the
Business Tax Administrator as hereinafter provided in this article.
[Amended 12-14-1992 by Ord. No. 92-6]
B.
Where producers 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 article, the tax imposed by this article
shall be paid by the owner, lessee or custodian of such place where
such temporary amusement is held or conducted unless paid by the producer
conducting the amusement.
A.
For the purpose of ascertaining the amount of tax
payable by the producers to the Township of Montgomery, it shall be
the duty of:
[Amended 12-14-1992 by Ord. No. 92-6]
(1)
Every producer, except as hereinafter provided, conducting
a place of amusement on or after the 12th day of June 1953, to transmit
to the Business Tax Administrator on a form prescribed and prepared
by the Business Tax Administrator a report, under oath or affirmation,
of the amount of tax collected by him during the preceding month.
(2)
Every producer conducting a temporary place of amusement
or itinerant form of amusement to file a report with the Business
Tax Administrator promptly after each performance.
B.
All reports required under this article shall show
such information as the Business Tax Administrator shall prescribe.
[Amended 12-14-1992 by Ord. No. 92-6]
C.
Every producer, at the time of making every report
required by this article, shall compute and pay to the Township of
Montgomery the taxes collected by him and due to the Township of Montgomery
during the period for which the report is made. The amount of all
taxes imposed under the provisions of this article 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 report
in such cases is required to be made under this article, and all such
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.
D.
If any producer shall neglect or refuse to make any
report and payment as herein required within 30 days of the due date,
an additional 10% of the amount of the tax shall be added by the Township
of Montgomery and collected, as well as any costs or legal fees incurred
by the Township in enforcing, prosecuting or collecting such payment.
All such taxes shall be recoverable by the Township
Solicitor as other debts of like amounts are now collected.
[Amended 12-14-1992 by Ord. No. 92-6]
If the Business Tax Administrator 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 Business Tax Administrator or any designated agent or officer
of the Township of Montgomery is authorized to examine the books,
papers, tickets, ticket stubs and records of any producer taxable
under this article to verify the accuracy of any report or payment
made under the provisions thereof or to ascertain whether the taxes
imposed by this article have been paid. Application for and acceptance
of any permit shall constitute acceptance on the part of the producer
of this right of examination by the Township.
[Amended 12-14-1992 by Ord. No. 92-6]
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 Business Tax Administrator or any Township agent, a report is found to be incorrect, the Business Tax Administrator shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon, including all provisions under § 209-35 of this article.
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 Montgomery for the use
and benefit of the Township of Montgomery.
[Amended 12-14-1992 by Ord. No. 92-6]
The Business Tax Administrator is authorized
and empowered to prescribe, adopt, promulgate and enforce rules and
regulations relating to any matter or thing pertaining to the administration
and enforcement of the provisions of this article.
[Amended 6-22-1992 by Ord. No. 92-1]
Any person, copartnership, association or corporation
who or which shall fail, neglect or refuse to comply with any of the
terms or provisions of this article or any regulation or requirement
pursuant thereto and authorized thereby shall, upon conviction before
the District Justice, be subject to a fine or penalty not to exceed
$600 and costs for each such offense or, in default of payment thereof,
to undergo imprisonment for not more than 30 days, or both. Such fine
or penalty imposed by this article shall be in addition to any other
penalty imposed by any other section of this article.
