[Adopted 11-27-1968 by Ord. No. 6]
This article shall be known and cited as the
"Straban Township Amusement Tax Ordinance."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except when the context clearly indicates a different meaning:
The 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 persons
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. In the case of persons
admitted free or at reduced rates to any place of amusement (except
bona fide employees of the person conducting the amusement or governmental
officials on public business), 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.
All manner and form of entertainment within Straban Township,
including, among others, theatrical or operatic performances, concerts,
lectures, vaudeville, circus, carnival and side shows, all forms of
entertainment at fairgrounds and amusement parks, athletic contests,
including wrestling matches, boxing and sparring exhibitions, football,
basketball and baseball games, skating, skiing, golfing, tennis, hockey,
bathing, swimming, archery, shooting, riding, dancing, golf driving
ranges, miniature golf courses, bowling alleys, pool and billiard
parlors, racing 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
service.
The Board of Supervisors, Straban Township.
The written evidence of authority granted by the Board to
a person to collect the tax.
Every natural person, copartnership, association or corporation
or quasi-municipal corporation. Whenever used in any clause prescribing
and imposing a fine, 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. The
singular shall include the plural and the masculine shall include
the feminine and the neuter.
The Secretary of the Board of Supervisors, Straban Township.
The Treasurer of the Board of Supervisors, Straban Township.
A.
On and after the effective date of this article, it
shall be unlawful for any person to continue to conduct, or thereafter
to begin to conduct, any form of amusement within Straban Township,
unless an amusement permit shall first have been issued. Every person
desiring to continue to conduct or hereafter begin to conduct any
amusement within Straban Township, shall file an application for an
amusement tax permit with the Board.
B.
Every application for such permit shall be made upon
a form prescribed, prepared and furnished by the Board. If the applicant
has or intends to have more than one place of amusement within Straban
Township, an application shall be made for each location. Upon receipt
of a completed application form, the Board shall grant and issue to
each applicant an amusement permit for each place of amusement within
Straban Township, valid for the calendar year of issuance. Amusement
permits shall not be assignable and shall be valid only for the person
in whose name issued and for the conduct of amusement at the place
designated in the application, and shall at all times be conspicuously
displayed at the place of amusement for which issued.
C.
Persons operating amusements shall notify the Board
promptly of any change in the originally contemplated itinerary, either
as to date or time of the conduct of the amusement at each place.
D.
Permits may be renewed annually before the first day
of January, upon application made to the Board. Whenever any permit
issued under the provisions of this article becomes defaced, destroyed
or lost, a duplicate permit shall be obtained.
A tax is imposed upon the admission fee of privilege
to attend or engage in any amusement at the rate of 10% of the established
price charged the general public, or a limited or selected group thereof,
which shall be paid by the person acquiring such privilege.
Persons shall collect the tax imposed by this
article and shall be liable to the Township of Straban, as agents
thereof, for the payment of the same to the Township of Straban, as
hereinafter provided.
For the purpose of ascertaining the amount of
tax payable by persons to Straban Township, it shall be the duty of:
A.
Every person holding a permit, on or before the tenth
day of each month after the effective date of this article, to transmit
to the Treasurer, on a form prescribed and prepared by the Board,
a report of the amount of tax collected by him during the preceding
month. Persons conducting itinerant amusements shall transmit the
report aforesaid, at the close of the final performance.
B.
Every person, at the time of transmitting the report,
to pay to the Treasurer the tax collected and due the Township of
Straban, covering the period for which the report is made; provided,
however, that the permittee may deduct therefrom 2%, if the payment
is made on or before the due date.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due shall be added thereto. Collection of delinquent taxes shall be
in accordance with the provisions of Act 511.[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
Persons holding permits shall keep such books,
accounts and records in sufficient form to enable the Board of Auditors
of Straban Township to audit, adjust and settle the accounts as they
in like manner so examine the accounts of Straban Township.
This Article shall not apply to amusements given
for the benefit of holders of charitable exemption certificates held
under Pennsylvania Sales and Use Tax Act, as amended, or on coin-operated
jukeboxes or amusement devices or on admission of persons under 12
years of age.
