[Ord. 307, 4/7/1980, § 1]
This part shall be known and cited as the "Lower Southampton Township Amusement Tax Ordinance."
[Ord. 307, 4/7/1980, § 2]
The following words and phrases, when used in this part, shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning:
- The monetary charge of any character whatever, including donation, contributions, subscriptions, charges, dues, assessment or membership fees, whether periodical or otherwise, fixed or exacted, or in any manner received or charged a person directly or indirectly for the right or privilege to enter any place of amusement, as defined herein.
- All manner and forms of entertainment, diversion, sport, recreation or pastime.
- AMUSEMENT TAX COLLECTOR
- The Secretary-Treasurer of the Township of Lower Southampton, County of Bucks, Commonwealth of Pennsylvania, or such other Amusement Tax Collector as the Board may, by proper resolution, from time to time designate.
- Every natural person, individual, copartnership, firm, association, company, unincorporated association or corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person," as applied to copartnerships or associations, shall mean the partners or members thereof and, as applied to corporations, shall mean the officers and directors thereof. The singular shall include the plural, the masculine shall include the feminine and the neuter.
- PLACE OF AMUSEMENT
- Any place, indoors or outdoors, within the Township of Lower Southampton where any person may, upon the payment of an admission, enter, attend or engage in any amusement, as herein defined, including, but not limited to, theatrical performances, operatic performances, dance halls, carnivals, massage parlors, tanning salons, auditoriums, circuses, amusement parks, arenas, stadiums, exhibition halls, baseball parks, roller skating and ice skating rinks, circus or carnival tents or grounds, fairgrounds, social, sporting, athletic, riding, gun and country clubs, riding academies, golf courses, golf driving ranges, miniature golf courses, swimming pools, bathing places, amusement parks, tennis courts, racquetball courts, nightclubs, handball courts, cabarets, archery ranges, bowling alleys, pool and billiard parlors, and all other places where any form of diversion, recreation, sport or pastime is offered or provided; except, however, places of amusement shall not include movie theaters and camping grounds.
- Township of Lower Southampton, County of Bucks, Commonwealth of Pennsylvania.
[Ord. 307, 4/7/1980, § 3; as amended by Ord. 320, 1/4/1982, § 2; and Ord. 356, 12/17/1986]
A tax to provide revenue for the general Township purposes is hereby levied, assessed and imposed upon admissions to places of amusement within the Township at the rate of 7 1/2% on the admission charged. Where no fixed admission is charged, the tax shall be based upon the gross admissions collected.
In the case of persons (except bona fide employees of the place of amusement or Township or state officers on official business) admitted free or at reduced rates at any place of amusement at a time and under circumstances where an established price is charged to other persons, the tax imposed by this part shall be computed on the established price charged to such other persons of the same class for the same or similar accommodations, services or facilities.
Anything herein to the contrary notwithstanding, no tax shall be due or payable on membership in or membership dues, fees or assessments of charitable, religious, beneficial or nonprofit organizations.
[Ord. 307, 4/7/1980, § 4; as amended by Ord. 532, 9/10/2008]
After May 1, 1980, any person desiring to conduct or to continue to conduct any amusement within the Township shall first file with the Amusement Tax Collector an application for a permanent amusement permit or a temporary amusement permit, as the case may be (as hereinafter provided), and shall pay the fee for such permit required by this section. In the case of an amusement that is to continue for longer than 30 days, a permanent amusement permit shall be issued at a fee as established from time to time by resolution of the Board of Supervisors. In the case of any amusement that is to continue for 30 days or less, a temporary permit shall be issued at a fee in an amount as established from time to time by resolution of Board of Supervisors.
Permanent permits shall be valid until December 31 of the year in which issued. Temporary permits shall be valid until the last day the amusement is conducted.
Every permit shall be issued in duplicate. The original shall be given to the person applying for the permit, who shall conspicuously display it at the location for which the permit was issued, and the duplicate shall be kept on file by the Amusement Tax Collector. In case of loss, defacement or destruction of any permit, the person to whom the permit was issued shall apply immediately to the Amusement Tax Collector, who may issue a new permit, for which a fee in an amount as established from time to time by resolution of the Board of Supervisors shall be charged.
[Ord. 307, 4/7/1980, § 5]
Every person receiving an admission charge upon which a tax is levied under this part shall collect the amount of tax imposed upon the person paying an admission charge. Said tax shall be deemed to be held in trust by the person required to collect the same until remitted to the Amusement Tax Collector as hereinafter provided. The tax imposed under this part shall be collected at the time the admission charge is paid. Every person collecting any tax imposed by this part shall, on or before the fifth day of each month, file with the Amusement Tax Collector a statement upon forms provided by the Amusement Tax Collector, indicating the amount of taxes collected by such person during the preceding calendar month and such further information as the Amusement Tax Collector may deem necessary to determine the amount of the taxes collected and payable. A remittance for the amount of the tax collected during said preceding calendar month shall accompany the statement; provided, however, that every person required to collect the tax imposed herein shall be entitled to retain 2% of all taxes collected to defray the costs of collecting and remittance.
[Ord. 307, 4/7/1980, § 6]
Every person required to collect a tax imposed by this part who fails to collect the same or fails to remit the tax shall be personally liable to the Township for the amount of the tax. Any person required to collect and remit the tax imposed by this part who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of 10% of the amount due. For each successive 30 days elapsing before payment, there shall be added an additional penalty of 10%.
[Ord. 307, 4/7/1980, § 7]
The price (exclusive of the taxes to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed, written or stamped on the face or back of that part of the ticket which is taken up by the management of the place to which admission is granted.
[Ord. 307, 4/7/1980, § 8]
Every person paying an admission charge to a temporary place of amusement, as defined herein, shall also be subject to the tax levied by this part, and every person operating or conducting such a temporary place of amusement shall collect and remit such tax as hereinafter provided.
Prior to conducting such a temporary place of amusement, a temporary amusement permit shall first be obtained from the Amusement Tax Collector. Every person conducting such temporary place of amusement shall file a statement and remittance covering the taxes collected on the day following the conclusion of operations or at such reasonable time or times as the Amusement Tax Collector shall determine; provided, however, that before a permit shall be issued the applicant for the same shall deposit with the Amusement Tax Collector a sum of money, or bond in lieu thereof, conditioned upon the faithful compliance with the provisions of this section, in an amount to be determined by the Tax Collector as sufficient to cover the amounts which shall become due and owing to the Township upon the conclusion of temporary or transient operations.
A temporary place of amusement is defined as a place of amusement that shall operate for less than 30 continuous days.
[Ord. 307, 4/7/1980, § 9]
If any person required to collect and remit the tax imposed by this part fails to file a statement and a remittance, or if the Amusement Tax Collector has reasonable cause to believe that an erroneous statement has been filed, the Amusement Tax Collector may proceed to determine the amount due to the Township and, in connection therewith, shall make such investigations and take such testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard be given any person who may become liable for the amount owing prior to any determination by the Amusement Tax Collector.
[Ord. 307, 4/7/1980, § 10]
The Amusement Tax Collector shall have power to adopt rules and regulations not inconsistent with the provisions of this part for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the Amusement Tax Collector's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this part.
[Ord. 307, 4/7/1980; as amended by Ord. 356, 12/17/1986; and by Ord. 532, 9/10/2008]
Any person, partnership or corporation who or which has violated or permitted the violation of any provision of this part, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, shall pay a judgment of not less than $100 nor more than $600 plus all court costs. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a 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, at which time, in addition to any penalties, the violator shall be liable for any attorney's fees and costs incurred by the Township. Each day that a violation continues or each section of this part which shall be found to have been violated shall constitute a separate violation.