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 Potter 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:
ADMISSION
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.
AMUSEMENT
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 admission charges are obtained
from the general public or a limited or selected number thereof, directly
or indirectly. Provided, 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 exempted from tax liability in the Local Tax Enabling Act.
Provided, further, that this tax shall not apply to any form of entertainment
accompanying or incidental to the serving of food and drink, or the
sale of merchandise where the charge for admission is wholly included
in the price paid for such refreshment or merchandise; and, provided
further, that this tax shall not apply to any amusement as specifically
set forth above, undertaken by or under the auspices of, and where
the proceeds of which inure to the benefit of any religious institution,
veterans organization, police or firemen's organization, or parent-teacher
association of the school district.
ASSOCIATION
Any partnership, limited partnership, or other form of unincorporated
enterprise.
PERSON
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.
PLACE OF AMUSEMENT
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.
PRODUCER
Any person or association, as defined above, conducting any
place of amusement.
SECRETARY
The Secretary of Potter Township, Centre County, Pennsylvania.
TOWNSHIP
The Township of Potter, Centre County, Pennsylvania.
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 10% of the admission charged and collected, such tax
to be paid by the person charged or paying the admission; provided,
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.
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
$100 or 10%, whichever is larger, of the amount of the tax shall be
added and collected.
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.
In addition to the remedies set forth in §
195-17 herein, the Township is hereby authorized to inspect, examine, or perform an audit of the books, accounts, ledgers, papers, records, receipts, and any other similar documents of any producer in order to verify the accuracy of any report made, or to ascertain the amount of tax due under this article. Any such inspection, examination, or audit may be performed by Township personnel or by an outside auditor selected by the Township. Every producer is directed to provide access to such records as the Township may request.
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 of 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, upon request of the Township, 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.
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.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed upon the effective date of this article.
Specifically, this article amends/replaces the existing Amusement
Tax Ordinance (Ordinance No. 2-1987).