[Ord. 422, 12/28/1982, § 1]
This Part shall be known and may be cited as the "Collier Township
Admissions Tax Ordinance."
[Ord. 422, 12/28/1982, § 2; as amended by Ord.
428, 11/1/1983, 52]
1.
ADMISSION
AMUSEMENT
PERSON
PROPRIETOR
TEMPORARY AMUSEMENT
Unless otherwise expressly stated, the following terms shall have,
for the purpose of this Part, the meanings hereby respectively indicated:
Monetary charges of any character whatever including donations,
contributions and dues, or membership fees (periodical or otherwise)
charged or paid, or in any manner received or collected by a proprietor,
as herein defined, from the general public, or a limited or selected
number hereof, directly or indirectly, for the privilege of attending,
viewing, listening, participating or engaging in any and all places
of amusement, entertainment, or athletics as herein defined. "Admission"
shall not include any tax added to the charge. In the case of persons
(except bona fide employees of the proprietor and guests admitted
by the proprietor for bona fide charitable purposes) admitted free
or at reduced rates at a time when, under circumstances under which
an established price is charged to other persons, the term "admission"
shall mean the established price charged to other persons.
All manner and forms of entertainment including, by way of illustration and not by way of limitation, all theatrical and operatic performances, concerts, dances, skating, lectures, vaudeville, carnivals, circuses; or athletic events including boxing, wrestling, baseball, jogging, weight lifting, and all manner and form of exercising, football, basketball, tennis, hockey, bathing, swimming, archery, shooting, bowling, pool, billiards, racing, riding; all forms of entertainment or amusement at fair grounds and amusement parks, in arcade and in or upon coin-operated machines or devices located therein, and all other forms or devices located therein, and all other forms of diversions, sports, recreation, pastime, shows, exhibitions, contest, displays, and games operated, held or presented, indoors or outdoors, in any type of establishment or place, or for the purpose of obtaining something of value for the privilege of attending thereupon and/or participating therein and/or engaging therein in any manner or form. "Amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of any religious, educational or charitable institution, society or organization. "Amusement" shall not include any coin-operated machine or device which is licensed in the applicable year and for which a license fee has been received by the Township of Collier pursuant to the Mechanical Device Amusement Tax Ordinance [Chapter 13, Part 4], and may be amended hereafter.
Any natural person, copartnership, association, firm, or
corporation. Whenever used in any clause prescribing and imposing
a penalty, or both, the term "person" as applied to a copartnership
or association, shall mean the partners or members thereof and as
applied to a corporation shall mean the officers thereof.
Any person as herein defined, who shall own, operate, manage,
or conduct any amusement, as herein defined in the Township of Collier.
An amusement having a proprietor who neither resides in nor
has his principal place of business in Allegheny County, Pennsylvania,
but not operated, held or presented continuously the year round.
2.
In this Part, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Ord. 422, 12/28/1982, § 3]
1.
On or after the effective date of this Part it shall be unlawful
for any person to continue to conduct or thereafter to begin to conduct
any amusement whether permanent or temporary within the Township of
Collier unless and until an amusement permit shall have been issued
to him, and the tax herein imposed paid in accordance with the provisions
of this Part.
2.
Every person desiring to conduct an amusement shall file an application
for a permanent or temporary amusement permit, as the case may be,
with the Tax Collector of the Township of Collier, hereinafter called
and referred to in this Part as the "Tax Collector" of the situs of
said amusement. Every application for such permit shall be made upon
a form prescribed and furnished by such Tax Collector and shall set
forth therein the name under which the applicant conducts an amusement,
the location of the place of the amusement, whether the amusement
will be permanent or temporary and such other reasonable information
as such Tax Collector may require. If the applicant has or intends
to have more than one place of amusement within the Township of Collier,
the applicant shall state the location of each place of amusement
and in cases of temporary amusements, the date and length of time
such amusement is to be conducted at each place. In case of application
or a permit for a temporary amusement, the applicant shall state the
name and address of the owner, lessee, and custodian of the premises
upon which such amusement is to be conducted. If the applicant is
other than an individual, the names and addresses of the principal
officers thereof, and any other reasonable information required by
the Tax Collector, shall be stated in the application for the purposes
of identification and responsibility. The application shall be signed
and certified by the applicant and the Tax Collector may require that
the application be verified by oath or affirmation by the applicant.
3.
Upon a proper application being made, the Tax Collector shall then
grant and issue to such applicant an amusement permit for each place
of amusement within the Township of Collier as set forth in the application.
Amusement permits shall not be assignable and shall be valid only
for the person in whose name it is 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. The proprietor of a temporary
form of amusement shall notify the Tax Collector promptly of any change
in the original reported itinerary or schedule whether as to date,
time or place of the conducting of the amusement.
4.
The Tax Collector may suspend or, after hearing, revoke an amusement
permit whenever he finds that the holder thereof has failed to comply
with the provisions of this Part. Upon suspending or revoking any
amusement permit, the Tax Collector shall request the holder thereof
to surrender to him immediately all permits, or duplicates thereof,
issued to him, and the holder shall surrender promptly all such permits
to the Tax Collector as requested. Whenever the Tax Collector suspends
an amusement permit he shall notify the holder immediately of such
action and afford him a hearing if one is desired and if a hearing
has not already been afforded. After such hearing, the Tax Collector
may either rescind his order of suspension, or, all good cause appearing
therefor, shall continue the suspension or revoke the permit.
[Ord. 422, 12/28/1982, § 4; as amended by Ord.
428, 11/1/1983, § 4]
1.
There is hereby levied and assessed for general purposes for the
year 1983 and for every year thereafter, a tax of 5% upon admissions
to amusements. In case an amusement is conducted at any night club,
cabaret, tavern, or restaurant, or any other place where the admission
is wholly or partly included in the price paid for refreshments, services,
or merchandise, the amount of the admission shall be presumed to be
25% of the price paid.
2.
In case of persons admitted free of charge or at reduced rates or
upon a season ticket or pass or upon a lease arrangement to any amusement
under circumstances when an established price is charged to other
persons, the tax is charged to other persons, the tax imposed by this
Part shall be computed on the established admission charged to such
other persons of the same class for the same or similar accommodations
and shall be paid by the person so admitted free of charge, at a reduced
rate or otherwise.
[Ord. 422, 12/28/1982, § 5]
1.
All proprietors shall collect the tax imposed by this Part from the
person paying the admission and shall be liable to the Township of
Collier as agents thereof for the payment of the same to the Township
of Collier as provided in this Part.
2.
It shall be the duty of every proprietor conducting a permanent place
of amusements on or before the fifteenth day of each month, to accurately
compute the amount of tax due and payable to such proprietor for the
preceding month and to make a report or return on such form as may
be prescribed by the Tax Collector, which report or return the Tax
Collector may require to be made under oath or affirmation, of the
amount of tax which said proprietor has collected or should have collected
and to pay the tax due to the Tax Collector.
3.
Proprietors conducting temporary amusements shall make report or
return and pay the tax in the same manner as the proprietor of a permanent
place of amusement except that after the last holding or presentation
of the amusement, the tax shall be reported or returned and paid within
10 days.
4.
Every proprietor reporting or returning and paying the tax on time
shall deduct therefrom 2% of the amount of the tax due which he may
retain as compensation from the Township of Collier for his services
in computing, reporting or returning and paying the tax.
5.
Where amusement permits are obtained for conducting temporary amusements
by persons who are not the owners, lessees or custodians of the places
where the amusements are to be conducted or where the temporary amusement
is permitted by the owner, lessee or custodian of any place to be
conducted without the procurement of such permit as required by this
Part, the owner, lessee or custodian of such place shall be jointly
and severally liable for the tax imposed by this Part and said tax
shall be paid by the owner, lessee, or custodian of such place where
such temporary amusement is held or conducted unless paid by the proprietor
conducting the amusement.
6.
All taxes unpaid after 30 days after their due date, shall bear interest
at the rate of 1% per month or fraction thereof until they are paid.
If any proprietor shall neglect or refuse to make a report or return
and to pay the tax as herein required within 30 days after the date,
the report or the return and tax are due, an additional 10% of the
amount of the tax shall be added by the Tax Collector and collected
from such proprietor.
[Ord. 422, 12/28/1982, § 6]
If any proprietor subject to the provisions of this Part shall
fail to file a report or return at the time required herein or shall
file a report or a return which on its face appears or which the Tax
Collector can show to be inaccurate, incorrect, or incomplete, the
Tax Collector shall make an assessment of the tax or a supplemental
or deficiency assessment for the amount of the tax that should have
been paid by such proprietor based upon all the information before
the Tax Collector. Where a supplemental or deficiency assessment is
made by the Tax Collector in the case of a person failing to file
a report or a return there shall be added by the Tax Collector an
additional amount of 10% of the total tax as a penalty. The Tax Collector
shall give written notice of the supplemental or deficiency assessment
and penalty to the proprietor or person liable for the tax and penalty
imposed by said assessment. The supplemental or deficiency assessment
shall finally and irrevocably fix and determine the tax due by the
person against whom said supplemental or deficiency assessment is
made unless the person so assessed shall, within 30 days from the
date of the notice of the assessment, file an appeal in writing to
the Board of Commissioners of Collier Township for a hearing thereon.
Within 30 days of such filing, the Board of Commissioners of Collier
Township shall hear and determine the appeal.
[Ord. 422, 12/28/1982, § 7]
1.
The Treasurer of the Township of Collier is hereby constituted and
appointed the Admissions Tax Collector, is designated throughout this
Part as the "Tax Collector," is charged with the administration and
enforcement of the provisions of this Part and is hereby empowered
to prescribe, adopt, promulgate, and enforce reasonable rules and
regulations relating to any matter pertaining to the administration
and enforcement of this Part, including provisions for the re-examination
and correction of reports and returns and payments alleged or found
to be incorrect whether overpayment or underpayment. Any person aggrieved
by any decision of the Tax Collector, other than an assessment, shall
have the right of appeal to the Board of Commissioners of Collier
Township. The Tax Collector is authorized to inspect and examine,
either in person or by delegated agent, the books and records of any
proprietor, and in like manner shall be free to attend and observe
the conduct of any part or all of any amusement.
2.
The compensation of the Treasurer of Collier Township for acting
as the Tax Collector mentioned herein shall be as determined by mutual
agreement between he and the Board of Commissioners of Collier Township.
3.
The information obtained by the Tax Collector or any other properly
designated officer of the Township of Collier as a result of any reports
or investigations required or authorized by this Part shall be confidential
information except for official purposes and excepting as it may be
necessary to comply with proper judicial order or as otherwise provided
by law. Any other disclosure or divulgence of any such information
so obtained is hereby declared to be a non-compliance with this Part.
4.
All taxes levied and assessed by this Part shall be recoverable by
the Tax Collector of the Township of Collier as are other taxes now
by law recoverable.
5.
No provision of this Part shall be construed to limit the Township
from recovering delinquent taxes by any other means provided by the
Local Tax Enabling Act, No. 511, approved December 31, 1965, 53 P.S.
§ 6901 et seq., as amended.
[Ord. 422, 12/28/1982, § 8; as amended by Ord.
495, 8/7/1990, § 1; as amended by Ord. 652, 4/13/2011]
1.
Interest and Penalties. If for any reason the tax is not paid when
due, interest at the rate of 6% per annum on the amount of the said
tax, and an additional penalty for 1/2% of the amount of the unpaid
tax for each month or fraction thereof during which the tax remains
unpaid, shall be added and collected. Where suit is brought for the
recovery of any such tax, the person liable therefor shall, in addition,
be liable for the costs of collection and the interest and penalties
herein imposed.
2.
Fines and Penalties for Violation.
A.
Any person, firm, or corporation who fails, neglects, or refuses
to make any declaration or return required by this Part, any employer
who fails, neglects, or refuses to register or pay the tax deducted
from his employees, or fails, neglects, or refuses to deduct or withhold
from his employees, any person who refuses to permit the officer or
any agency designated by him to examine his books, records, and papers,
and any person who knowingly makes any incomplete, false, or fraudulent
return, or attempts to do anything whatsoever to avoid the full disclosure
of the amount of his net profits, or earned income, in order to avoid
the payment of the whole or any part of the tax imposed by this Part,
shall upon conviction thereof before any magisterial district judge
or court of competent jurisdiction in Allegheny County, be sentenced
to pay a fine of not more than $600 for each offense and costs, and,
in default of said costs shall be imprisoned for a period not exceeding
30 days.
B.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction thereof before
any magisterial district judge or court of competent jurisdiction,
be sentenced to pay a fine of not more than $600 for each offense,
and costs, and, in default of payment of said fine and costs, be imprisoned
for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to
any other penalties by any other section in this Part or resolution
and/or authorized by the Local Tax Enabling Act, 53 P.S. § 6901
et seq.
D.
The failure of any person to receive or procure forms required for
making the declaration or return required by this Part shall not excuse
him from making such declaration or return.
E.
"Person" shall be defined as any person, partnership, association,
or any other entity required to file a return or pay a tax adopted
by the Township of Collier under the authority granted to it pursuant
to Act 511, the Local Tax Enabling Act, 53 P.S. § 6901 et
seq., of the Commonwealth of Pennsylvania.