[Adopted 1-27-1983 by Ord. No. 459[1]]
[1]
Editor's Note: This ordinance also superseded
former Art. I, Amusement Tax, adopted 11-29-1956 by Ord. No. 93, reenacted
12-22-1966 by Ord. No. 195, as amended.
As used in this article, the following terms
shall have the meanings indicated:
The established price or regular monetary charge of any character
whatever, including donations, contributions and dues or membership
fees, periodic 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
of attending or engaging 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 refreshments, service or merchandise, amounts paid
for admission to such an amusement shall be deemed to be 50% of the
amount paid for refreshments, service and merchandise, provided, further,
that if the admission or established price being charged for the privilege
of attending or engaging in any entertainment or amusement is not
reasonably related to the true value of the entertainment or amusement,
then the Township of Whitemarsh, or its agent, shall also allocate
a reasonable portion of the amount paid for the refreshment, service
or merchandise received as part of the admission or established price.
All manner and form of entertainment, diversion, sport, pastime
or recreation, including but not limited to theatrical performances,
operatic performances, motion-picture exhibitions, carnivals, fairs,
circuses, sideshows, shows, concerts, nightclub entertainment, lectures,
sporting events, vaudeville shows, amusement parks, dances, golf,
miniature golf, bowling, tennis, fitness centers, billiards, athletic
contests, pinball machines, electronic games, coin-operated machines
and devices for recreations and any other form of entertainment, diversion,
sport, pastime or recreation for which admission, as herein defined,
is charged or paid by any person for the privilege of attending or
engaging therein.
Every natural person, copartnership, firm, association, fiduciary
or corporation and, when applied to any person other than a natural
person, shall also include all officers or partners.
Any place indoors or outdoors within the Township of Whitemarsh
where the general public or a limited or selected number thereof may,
upon payment of an admission, 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, attend or engage
in any amusement.
The Secretary of the Township of Whitemarsh, his designated
representative or a person or corporation engaged for the purpose
of collecting taxes on behalf of the Secretary pursuant to a contract
with the Board of Supervisors.
[Added 4-11-1991 by Ord. No. 620]
A.Â
A tax is hereby imposed upon the sales of admission
or on the privilege of attending or engaging in amusements at the
rate of 10% of the sales of admission or established price charged
the general public, or a limited or select group thereof, by any producer
for such privilege, provided that, where no fixed admission or established
price is charged, the tax shall be based upon the gross sales of admissions
collected. On admissions to golf courses, the tax base upon which
the tax shall be levied shall not exceed 40% of the greens fees. The
greens fees shall include all costs of admissions to the golf course.
[Amended 3-14-1985 by Ord. No. 511]
B.Â
In the case of nonprofit organizations, including
but not limited to country clubs, guest fees charged (whether paid
for by the member or the guest) for golfing, tennis, swimming or other
amusements are subject to the tax imposed by this article.
C.Â
In the case of persons admitted free or at reduced
rates to any place of amusement at a time when and under circumstances
where an admission fee 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.
D.Â
The tax imposed hereunder shall not be imposed upon
the privilege of attending any amusement conducted by any agency of
the Colonial School District, by any agency of any other private or
parochial school that is located in Whitemarsh Township or by any
agency of Whitemarsh Township. For purposes of this article, all of
the fire companies of Whitemarsh Township and the Whitemarsh Ambulance
Association shall be deemed agencies of Whitemarsh Township.
E.Â
The tax imposed hereunder shall not be imposed upon
the privilege of listening to live background instrumental music while
dining in a restaurant when the music is performed by a single musician
playing either a piano, organ, violin or accordion.
F.Â
The tax imposed hereunder shall not be imposed upon
the privilege of attending any amusement conducted by an organization
or any unit thereof based in Whitemarsh Township, qualified as a charitable
organization by the Department of Revenue of the Commonwealth of Pennsylvania
and/or the Internal Revenue Service of the United States Government,
so long as the proceeds are intended solely for charitable purposes
and represent at least 50% of the gross proceeds of the amusement.
G.Â
The tax imposed by this article shall not apply to
or be imposed upon the privilege to attend any amusement by a child
under the age of 12 years where the established price is $2 or less.
A.Â
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 within the Township of Whitemarsh, 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.Â
Every producer desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
Whitemarsh shall file an application for a permanent or temporary
permit or permits, as the case may be, with the Secretary of the Township
of Whitemarsh. Every application for such permit or permits shall
be made upon a form prescribed, prepared and furnished by the Secretary
of the Township of Whitemarsh 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 of amusement and such other information as the Secretary may
require. If the applicant has or intends to have more than one 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 other than a natural person,
the applicant shall state the names and addresses of the officers
or partners thereof and any information prescribed by the Secretary
of the Township of Whitemarsh for purposes of identification. The
application shall be signed and verified by oath or affirmation by
an officer or partner thereof, and, in the case of a corporation,
the application shall be accompanied by a certified copy of a corporate
resolution authorizing the officer to make the application.
C.Â
At the time of making such application, the applicant shall pay to the Secretary a permit fee as provided in Chapter A121, Fees, for each temporary permit, that shall be good for no longer than 10 days, or a permit fee for an annual permit that shall be good for the remainder of the calendar year.
[Amended 4-11-1991 by Ord. No. 620]
D.Â
Upon approval of the application and the payment of the fee or fees as provided in Chapter A121, Fees, the Secretary shall grant and issue to each applicant an annual or temporary amusement permit for each place of amusement within the Township of Whitemarsh 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 for which issued. All permits for permanent places of amusement shall expire on December 31 of each year, unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Township of Whitemarsh. Permits for temporary places of amusement shall expire at the time specified therein.
[Amended 4-11-1991 by Ord. No. 620]
E.Â
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 of the defaced, destroyed or lost permit upon the payment of a fee as provided in Chapter A121, Fees.
F.Â
The Board of Supervisors of the Township of Whitemarsh
may suspend or, after a hearing, revoke any amusement permit whenever
it 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 Board of Supervisors of the Township of Whitemarsh shall
require the holder thereof to surrender immediately all permits, or
duplicates thereof, issued to him, and the holder shall promptly surrender
all such permits to the Board of Supervisors as required. Whenever
the Board of Supervisors suspends an amusement permit, it 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
Board of Supervisors shall either rescind its order of suspension
or, good cause appearing therefor, shall continue the suspension or
revoke the permit.
A.Â
Producers shall collect the tax imposed by this article
and shall be liable to the Township of Whitemarsh as agents thereof
for the payment of the same into the treasury of the Township of Whitemarsh
through the Secretary, as hereinafter provided in this article.
B.Â
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessees or custodians
of any place where the temporary amusement is to be conducted, 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.
C.Â
Where the producer or any other person required to
pay the tax is other than a natural person, the officers or partners
of said producer or other person shall be required to collect, account
for and pay over the tax imposed by this article and be personally
liable, jointly and severally, for payment of the tax if the producer
or other person is unable or fails, for any reason, to pay the tax.
A.Â
Every holder of a permanent permit shall, on or before
the 10th day of each month, transmit to the Secretary a report, under
oath or affirmation, of the total admissions, as herein defined, charged
or collected and the total amount of tax due from persons upon such
admissions under this article, and at the same time shall pay over
to the Secretary the entire amount of tax due.
B.Â
Every holder of a temporary permit shall, promptly
after each day's performance, pay over to the Secretary the amount
of tax due from such person under this article upon admissions, as
herein defined, for such day and at the same time shall submit to
the Secretary a report of the total admissions, as herein defined,
charged or collected on such day and the total amount of tax due on
such admissions. On the day of expiration of such temporary permit,
the person to whom such permit is issued shall, in addition, submit
a report, under oath or affirmation, of all admissions, as herein
defined, charged or collected during the period in which such temporary
permit was in effect and of all taxes due and paid, provided that:
(1)Â
In every case, in any case direct the police or any
constable to receive any tax due under this article and to pay over
such moneys to the Secretary at the earliest opportunity.
(2)Â
In every case, the Secretary shall furnish to the
person paying any tax levied under this article a receipt for the
payments of such tax.
Any person or persons, corporations, partnerships
or other entity whatsoever leasing space to a tenant knowing or having
reason to know that the tenant is or may become a producer of any
amusement shall, immediately, advise the Secretary as to the identity
and location of the tenant and the amusement.
[Amended 2-14-1985 by Ord. No. 506; 4-11-1991 by Ord. No.
620]
A.Â
All taxes due and payable under this article shall
be recoverable by the Secretary, Township Manager or Township Solicitor
as other debts due the Township are now by law recoverable. Where
legal action is brought for the recovery of this tax, the taxpayer
thereafter shall, in addition, be responsible and liable for collection
costs, including attorney fees.
B.Â
All taxes under this article shall bear interest at
the rate of 1Â 1/2% per month or fractional part of a month from
the day they are due and payable until paid. If any taxpayer shall
neglect or refuse to make any return payment as herein required, an
additional 10% of the amount of the tax shall be added by the Secretary
and collected.
If the 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 Secretary of the
Township of Whitemarsh or any authorized agent or officer of the Township
of Whitemarsh 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 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.
Any information gained by the Secretary or any
other official or agent of the Township of Whitemarsh as a result
of any returns, investigations or verifications required or authorized
by this article shall be confidential, except for official purposes
and except in accordance with proper judicial order or as otherwise
provided by law. Any disclosure of any information contrary to the
provisions of this section shall constitute a violation of this article.
All taxes imposed by this article, together
with all penalties, shall be recoverable by the Township of Whitemarsh
as other debts of like amount are recovered.
If any producer or any other person required
to pay the tax 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 Secretary of the Township of Whitemarsh or any authorized agent
of the Township of Whitemarsh, a report is found to be incorrect,
the Secretary shall estimate the tax due by such producer or any other
person required to pay the tax and determine the amount due by him
for taxes, penalties and interest thereon.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the Secretary of the Township of Whitemarsh for the use
and benefit of the Township of Whitemarsh.
The Secretary 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 12-8-1988 by Ord. No. 565]
Any person or persons, corporations, partnership
or other entity whatsoever violating any of the provisions of this
article shall, upon conviction, be sentenced to pay a fine not to
exceed the maximum fine of $600, plus costs of prosecution, and, in
default of payment of such costs and prosecution, imprisonment for
a term not exceeding 30 days; provided, however, that if the District
Justice determines that the defendant is without the financial means
to pay the fines and costs immediately or in a single remittance,
such defendant shall be permitted to pay the fines or costs in installments
and over such periods of time as the District Justice deems to be
just.
