[Adopted 6-8-1999 by Ord. No. 1999-01]
This article shall be known and cited as the "West Bradford Township Amusement Tax Ordinance."
This article is being enacted pursuant to the authority granted by the Local Tax Enabling Act, P.L. 1257, No. 511, approved December 31, 1965, 53 P.S. § 6901 et seq. (1982), as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
A. 
The following words, when used in this article, shall have the meanings ascribed to them in this section, except in those instances where the context clearly indicates otherwise:
ADMISSION
Monetary charge of any character, including contributions or donations, periodic or otherwise, charged for the privilege of attending or engaging, directly or indirectly, in amusements as hereinafter defined, provided that admission may not include tax added or expressly subjected 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.
AMUSEMENT
All forms of entertainment or recreation where an admission charge is required to attend or participate in such event. This shall include, but shall not be limited to, trade shows, craft fairs, and similar exhibitions; circuses, carnivals, and fairs; entertainment at amusement parks, stadiums, and arenas; theatrical and musical performances, concerts, dances, and lectures; all athletic contests, pastimes, training, and sporting exhibitions; and swimming pools, bowling and golfing facilities. This definition does not include campgrounds, movie theaters, gambling facilities, and fitness centers.
COVER CHARGE
Where the price for food, refreshment or merchandise is increased during the time when entertainment is offered. This increase in price shall be deemed to be an admission charge.
MECHANICAL AMUSEMENT DEVICE
Any device, where a fee is required, utilized for amusement purposes which shall include, but shall not be limited to, jukeboxes, pinball machines, video games, athletic skill testing mechanisms, and coin-operated pool tables.
PERMIT
Written evidence of authority granted by the Board of Supervisors to collect the amusement tax.
PERSON
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.
TAX COLLECTOR
Any person or agency appointed by the West Bradford Board of Supervisors to collect the amusement tax authorized under this article.
TOWNSHIP
The West Bradford Township Manager or his designated employees.
B. 
In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
A. 
A tax is imposed for general revenue purposes upon the admission fee or privilege to attend or engage in any amusement within West Bradford Township at the rate of 5% of the established price charged to the general public, or a limited or selected group thereof, which shall be paid by the person acquiring such privilege and not the owner or operator of such amusements.
B. 
The tax base upon which the tax shall be levied shall be:
(1) 
On admissions to golf courses, 40% of the greens fees;
(2) 
On admissions to bowling alleys, 40% of the charged imposed to engage in a game of bowling;
(3) 
On mechanical amusement devices, 100% of the gross receipts;
(4) 
On cover charges, 100% of the increased cost of admission; and
(5) 
On admissions to all other amusements, 100% of the cost of admission.
C. 
Where no fixed admission fee is charged per individual, the tax shall be based upon the gross admission fees collected or received.
D. 
The maximum tax imposed on mechanical amusement devices shall be $25 per device per annum.
The tax shall not be imposed on:
A. 
Admission accompanying or incidental to the serving of food or drink or sale of merchandise, where the charge for admission is wholly included in the price paid for food, refreshment or merchandise, and a cover charge is not imposed.
B. 
Admission where the proceeds thereof inure exclusively to the benefit of any religious, charitable, civic, educational or nonprofit organization.
A. 
Any person who desires to conduct an amusement in the Township of West Bradford shall make application to the Township in writing for that purpose. No amusement shall be conducted without first obtaining a permit from the Township. Permits shall not be required for amusements conducted by any religious, charitable, civic, educational or nonprofit organizations.
B. 
If the applicant has or intends to have more than one place of amusement within the Township, an application shall be made for each location. Applications shall be made and permits will be issued separately for mechanical amusement devices.
C. 
Such application shall be made upon forms to be furnished by the Township and shall set forth:
(1) 
The name and address of the person receiving the permit;
(2) 
The location of the amusement covered by the permit;
(3) 
The type of amusement and type of permit;
(4) 
The period for which the permit is issued;
(5) 
The permit number;
(6) 
The date the permit is issued;
(7) 
The admission price to be charged;
(8) 
The names and addresses of the owner(s), partners, members and/or officers conducting the amusement;
(9) 
The signature of the Township Secretary and owner of the amusement; 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; and
(10) 
The approximate total receipts anticipated.
D. 
Every permit shall be issued in duplicate. The original shall be given to the permittee, and the Township shall keep the duplicate on file. Whenever any permit issued under the provisions of this article becomes defaced, destroyed or lost, a duplicate permit shall be obtained.
E. 
A permit certificate supplied by the Township shall be displayed prominently at the location of the amusement. Each mechanical amusement device shall require its own permit sticker. Stickers, provided by the Township, shall be affixed to each machine.
F. 
A permanent permit shall be issued to an amusement that is to continue for a period longer than 30 days. An application for a permanent permit must be filed with the Township before January 1 of each year. If an amusement is to begin after that date, an application must be made to the Township within 10 days prior to conducting that amusement.
G. 
A temporary permit shall be issued to an amusement that is to continue for a period not to exceed 30 days. An application for a temporary permit must be made to the Township within 10 days prior to conducting the amusement.
H. 
Permits are nontransferable and are valid only for the location and the person in whose name they were issued. Owners shall notify the Township promptly of any change in the permit application information.
Permanent permits shall expire on December 31 of the year for which the permit was issued. If the amusement is discontinued for a period exceeding 30 days, then the permit becomes void. Temporary permits are valid until the last day the amusement is conducted but not exceeding 30 days from the date of issue.
A. 
The owner of the amusement shall collect the tax imposed by this resolution and shall be liable to the Township of West Bradford, or its agents thereof, for the payment of the tax, as hereinafter provided.
(1) 
Report of admissions; payment of tax.
(a) 
Every holder of a permanent permit shall, on or before the last day of every calendar month, transmit to the Tax Collector under oath or affirmation, on a form provided by the Tax Collector, a report of the total admissions charged or collected during the preceding calendar month and of the total tax due thereon under this article. The holder shall make payment to the Tax Collector of the entire amount of tax due at the time the report is being submitted. On or before the end of January of each year, the holder of a permanent permit shall report to the Township a monthly summary of the total taxes collected for the prior year.
(b) 
Every holder of a temporary permit shall, within five business days of the close of the last day the amusement was held, transmit to the Tax Collector under oath or affirmation a report of the total admissions charged or collected during the period in which the temporary permit was in effect and of the total tax due thereon under this article. The holder shall make payment to the Tax Collector of the entire amount of tax due at the time the report is being submitted. Temporary permit holders may, at the option of the Township, be required to post at the time of permit application sufficient bond, collateral or other payment assurance to cover the estimated tax due on the permit application form.
(2) 
The owner of a mechanical amusement device may, at the person's option, elect to forgo the reporting requirements outlined in Subsection A(1)(a) and (b). If this election is made, the person shall, at the time of permit application, pay the maximum tax due per device.
B. 
If the owner of an amusement is not the same person conducting the amusement, each party shall be responsible for proper reporting of tax due and payment of the tax.
C. 
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. The records shall be retained by the holder of an amusement permit for a three-year period following payment of the tax.
A. 
The Board of Supervisors shall appoint a Tax Collector to collect the tax imposed by this article. The Tax Collector is charged with the duties of collecting and receiving taxes, fines and penalties imposed by this article and reporting requirements to the Township as shall be required by the Board of Supervisors. The Tax Collector shall keep a record showing the amount received, from whom received, and the date of the receipt.
B. 
The Tax Collector and his/its duly appointed agents are empowered with the approval of the West Bradford Township Board of Supervisors to:
(1) 
Adopt rules relating to the administration and enforcement of this article; and
(2) 
Enforce the provisions of this article and any rules promulgated under Subsection B(1).
C. 
If any person required to secure a permit under this article shall fail to file a report at the time specified under § 396-11 or shall file a report which on its face appears incorrect or insufficient, the Tax Collector or his/its duly appointed agents shall assess that person an amount of tax which the Tax Collector or his/its agents deem reasonable. In all cases of assessment, the Tax Collector or its agents shall give the parties assessed a notice in which it shall be stated the amount of tax imposed or levied.
D. 
Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas as in all other cases.
Except as authorized by law, any information gained by the Tax Collector or any other official, agent or employee of the Township of West Bradford as a result of this article shall be confidential.
The Tax Collector or its duly appointed agents shall have the power to institute civil enforcement proceedings in the name of West Bradford Township against any person who violates the provisions of this article.
A. 
Any person who violates or permits a violation of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township before a Magisterial District Judge, pay a fine of not more than $600, plus all court costs, including reasonable attorney's fees, incurred by the Township in the enforcement of this article. No judgment shall be imposed until the date of the determination of the violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the Township are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
If any person shall fail to pay the amount of tax due under this article, interest at the rate of 10% per annum of the amount of tax due, and an additional penalty of 0.05% of the amount of the unpaid tax for each month or fraction thereof shall be added to the amount of tax owed.
C. 
If for any reason the tax is not paid when due and suit is brought for the recovery of any tax, the person liable shall, in addition, be liable for the costs of collection, court costs, and interest imposed under this section.
This article shall become effective on August 1, 1999, and shall continue on a calendar-year basis thereafter without annual reenactment.