[Adopted 5-13-2013 by Ord. No. 2013-01]
This article shall be known as the "Union Township Amusement
Tax Ordinance."
This article is to provide for general revenue purposes by way
of the levying, assessment and collection of taxes imposed upon any
facility which charges an admission within Union Township.
This article is enacted under authority of the Local Tax Enabling
Act. P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.101
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated:
Monetary charge of any character whatever, including but
not limited to donations, contributions, the price of season tickets
or parking fees, charged or paid by persons for the privilege of attending
or engaging in amusements as defined below.
All manner and forms of entertainment subject to tax as set
forth in the Local Tax Enabling Act, including but not limited to
theatrical performances, concerts, circuses, carnivals, side shows,
all forms of entertainment at fairgrounds and amusement parks, floor
shows, dancing exhibitions, trade shows, craft shows, art shows and
exhibitions, sporting events, any and all forms of live entertainment,
and all other forms of diversion, sport, recreation or pastime for
which admissions charges are obtained from the general public or a
limited or selected number thereof, directly or indirectly. Except,
however, the following shall not be subject to the tax: fees charged
as rentals for real property to be used for camping purposes; admissions
to motion-picture theaters, and any other activities that constitute
a "purely public charity" or which are exempted from tax liability
under the Local Tax Enabling Act. For purposes of this definition,
the Pennsylvania Supreme Court has defined a "purely public charity"
as any activity that: a) advances a charitable purpose; b) donates
or renders gratuitously a substantial portion of its services; c)
benefits a substantial and indefinite class of persons who are legitimate
subjects of charity; d) relieves the government of some of its burden;
and e) operates entirely free from private profit motive.
Any partnership, limited partnership or other form of unincorporated
enterprise.
Any natural person or persons, partnership, association,
joint venture or corporation. Whenever used in any clause prescribing
and imposing a penalty, the term "person," as applied to a partnership
or association, shall mean the partners or members thereof and, as
applied to a corporation, the officers or agents thereof. If applicable,
the singular shall include the plural, the plural shall include the
singular, and the masculine shall include the feminine.
Any place, indoors or outdoors, partly or wholly within the
Township, where the general public, or a limited or selected number
thereof, may, upon payment of admission, attend or engage in any amusement
as defined herein.
Any person or association as defined above, conducting any
place of amusement.
The Secretary of Union Township, Washington County, Pennsylvania.
The Township of Union, Washington County, Pennsylvania.
A.
A tax is hereby levied, assessed and imposed for general Township
purposes upon the admission to any amusement within the Township at
the rate of 5% of the admission charged and collected, such tax to
be paid by the person charged or paying the admission. Provided, that,
where no fixed admission is charged, the tax shall be paid upon the
gross amount collected and shall be paid by the producer, if not paid
by the person charged or paying such admission.
B.
The tax as set forth herein shall not be applicable to any events
conducted by the Ringgold School District.
A.
On and after the effective date of this article, every producer who
at that time is conducting and every person who thereafter begins
to conduct any amusement within the Township shall register with the
Secretary.
B.
The registration shall be for permanent amusements (those conducted
at one location in excess of one month) or temporary amusements (those
conducted at one location for a period of one month or less than one
month), as the case may be, and each shall be made upon a form prescribed,
prepared and furnished by the Township and shall set forth the name
under which the producer conducts or intends to conduct the amusement;
whether the amusement is permanent or temporary; the location of the
amusement; the type of amusement and such other information as the
Township may require. If the producer has or intends to have more
than one place of amusement within the Township, the producer shall
register the places of amusement and shall state the location of each.
In the case of a registration for a temporary amusement or for a temporary
place of amusement, the producer shall also state the date or dates
and length of time the amusement is to be conducted at each place,
and the name and address of the owner, lessee or custodian of the
premises upon which that amusement is to be conducted. If the producer
is an association or a corporation, the names and addresses of the
principal officers thereof and any other information prescribed by
the Township for purposes of identification must be given. The registration
shall be signed and verified by oath or affirmation by the producer,
if a natural person, and in the case of a corporation, by an executive
officer or some person specifically authorized to sign the registration,
to which shall be attached the written evidence of the person's
authority.
C.
Upon completion of any registration form by a producer or the proper
officer or agent, the Township through its representative shall issue
to the producer an annual or a temporary registration certificate
for each of the producer's places of amusement within the Township.
The registration certificates shall not be assignable and shall be
valid only for the producer in whose name the certificate was issued
and for the conduct of amusements at the place designated in the certificate
and shall at all times be conspicuously displayed at the places for
which issued. All registration certificates for permanent amusements
shall expire on December 31 of the calendar year for which they are
issued. Registration certificates for temporary amusements shall expire
at the time specified on the certificate.
D.
Every producer conducting a permanent amusement shall register that
amusement prior to commencing operations and annually with the Township
before January 1 of each year.
A.
Producers shall collect the tax imposed by this article and shall
be liable to the Township, as agents thereof, for the payment of the
tax to the Township or its designated representative.
B.
Where any temporary amusement is conducted by any person who is not
the owner, lessee or custodian of the place of amusement, or where
any temporary amusement is, after the effective date of this article,
permitted by the owner, lessee or custodian of any place to be conducted
without its being registered with the Township as required by this
article, the collection of the tax imposed by this article shall be
the responsibility of the owner, lessee or custodian of the place
where the amusement is held or conducted and shall be collected and
paid by the owner, lessee or custodian unless collected and paid by
the producer conducting the amusement.[1]
C.
Where any producer shall begin to conduct a permanent amusement after the effective date of this article and that producer is not the owner of the place where the permanent amusement is to be conducted, or where the owner of any place permits a producer to begin to conduct a permanent amusement at that place after the effective date of this article without its being registered with the Township as required by § 250-6 of this article, the collection of the tax imposed by this article shall be the responsibility of the owner of the place where the permanent amusement is conducted and shall be collected and paid by the owners unless collected and paid by the producer conducting the permanent amusement.[2]
A.
For the purpose of ascertaining the amount of tax collected and payable by the producers of the Township, it shall be the duty of every producer, except as provided in Subsection B below, conducting a place of amusement, on or before the 10th day of each month, to transmit to the Township or its representative on forms prescribed and prepared by the Township a report of the amount of the tax collected by the producer during the preceding month.
B.
Every producer conducting a temporary amusement shall file a report
with the Township or its representative promptly after each performance
as directed at the time of registration.
C.
All reports required under this section shall show the information
prescribed by the Township.
D.
All taxes hereunder shall be recoverable as other debts of like amounts
are by law recoverable.
E.
Every producer, at the time of making every report required by this
article, shall compute and pay to the Township or its representative
the taxes collected by the producer and due to the Township during
the period for which the report is made. The amount of all taxes imposed
under this article in the case of places of permanent amusement shall
be due and payable on the 10th day of the next succeeding month, and
in the case of every temporary amusement, shall be due and payable
on the day the reports in those cases are required to be made under
this section, and all such taxes shall bear interest at the rate of
1/2% per month, or fractional part of a month, from the date they
are due and payable until paid.
If the Township or its representative is not satisfied with
the report and payment of the tax made by any producer under the provisions
of this article, the Township representative is hereby authorized
and empowered to make determination of the tax due by that producer,
based upon the facts contained in the report or upon any information
within the Township's possession or that comes into the Township's
possession, and for this purpose the Township or its representative
is hereby authorized to examine the books, paper tickets, ticket stubs
and records of any producer taxable under this article in order to
verify the accuracy of any report or payment made under the provisions
of this article or to ascertain whether the taxes imposed by this
article have been paid.
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 Township or its representative, a report is found to be incorrect,
the Township or its representative shall estimate the tax due by that
producer and determine the amount due by the producer for taxes, penalties
and interest.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the Township
treasury for the use and benefit of the Township.
The collector of the tax shall be appointed annually by the
Township to serve until removed or a successor appointed. The collector
shall receive such compensation for services as the Township shall
determine. The collector shall collect and receive all taxes levied
under this article, shall furnish a receipt for their payment and
shall keep a record showing the amount received by the collector from
each taxpayer under this article and the date of each receipt. The
collector shall give bond to the Township with a bonding company authorized
by law to act as surety in the sum as the Township by resolution shall
direct. The surety bond shall be conditioned on the faithful performance
of the collector's official duties.
A.
Any person who shall violate any provision of this article shall,
upon summary conviction thereof, be sentenced to pay a fine not exceeding
$1,000, plus costs of prosecution, and, in default of payment of said
fine and costs, to a term of imprisonment not to exceed 90 days.[1]
B.
The fine imposed by this article shall be in addition to any other
penalty imposed by any other section of this article.
C.
In addition to any other penalties which may be assessed for violation
of this article, if any producer shall neglect or refuse to make any
report and payment as required by this article, an additional $350
or 10%, whichever is larger, of the amount of the tax shall be added
and collected.
In the event that tax monies levied and collected under the
authority of this article or any other ordinance adopted under the
Local Tax Enabling Act exceed the limitations imposed by law, that
excess shall not be expended during that year but shall be deposited
in a separate account for expenditure in the following fiscal year,
or the Township Board of Supervisors may choose to temporarily suspend
the collection of said tax at any time by simple resolution during
any year so as to avoid collection of excess tax monies.
This article shall become effective upon enactment and shall
continue on a calendar-year basis thereafter without the need for
reenactment.
