[Ord. 139, 12/13/1977, § 1]
This Part shall be known and may be cited as the "North Fayette Township Amusement Tax Ordinance."
[Ord. 139, 12/13/1977, § 2; as amended by Ord. No. 521, 1/23/2024]
As used in this Part, unless the context indicates clearly a different meaning, the following words shall have the meanings set forth below:
ADMISSION or PRICE
Monetary charge of any character, including contributions, donations, dues or membership fees, periodic or otherwise, charged for the privilege of attending or engaging in amusements as hereinafter defined; provided "admission" shall not include tax added or charge expressly subject to the Tax Reform Code of 1971, P.L. 6, No. 2, March 4, 1971, 72 P.S. § 7161 et seq. (1982), as amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
AMUSEMENT
All manner or form of entertainment, diversion, sport, pastime, or recreation, including botanic gardens and similar exhibits or entities, within North Fayette Township for which admission is charged or paid, except for motion-picture theaters.
AMUSEMENT FACILITY or PLACE OF AMUSEMENT
The physical site or building upon or within which the amusement takes place and to which admission fees are charged for entry thereto.
CORPORATION
Includes entities, both profit and nonprofit, incorporated under the laws of the Commonwealth of Pennsylvania or elsewhere, associations, joint-stock companies, and insurance companies.
PERSON
Every natural person, partnership, association, trust, or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to partnerships or associations shall mean the partners or members thereof, and as applied to corporations the officers thereof.
SECRETARY
The Secretary of the Township of North Fayette.
TAX
The tax imposed by this Part.
TAX COLLECTOR
The Amusement Tax Collector appointed by the Board of Supervisors.
TAXPAYER
Any person subject to a tax imposed by this Part.
TOWNSHIP
The Township of North Fayette.
[Ord. 139, 12/13/1977, § 3; as amended by Ord. No. 521, 1/23/2024]
1. 
A tax is hereby imposed for general revenue purposes at the rate of 5% of the admission price to each and every amusement within North Fayette Township whether admission be for single admission only, or whether it be admission by multiple or season ticket or by subscription, membership fees, dues, assessments or other charges.
[Ord. 139, 12/13/1977, § 4; as amended by Ord. No. 521, 1/23/2024]
1. 
The tax imposed by this chapter shall not apply to any form of entertainment, regardless of the nature thereof, where the proceeds therefrom, after the payment of reasonable expense, inure exclusively to the benefit of any charitable organization, nonprofit educational institution or religious or fraternal organization.
[Ord. 139, 12/13/1977, § 5]
1. 
Collection by Recipient for Admissions. Every person receiving any payments for admissions, subject to the tax imposed by § 24-903, shall collect the amount from the person making such admission payment.
2. 
Place of Payment. The taxes collected under Subsection 1 of this section, and the taxes required to be paid under § 24-903 hereof shall be paid to the Tax Collector.
3. 
Time of Payment. The tax shall, without assessment or notice by or from the Tax Collector, be due and payable to the Tax Collector at the time fixed for filing the return. If any person shall neglect or refuse to make any report and payment as herein required, a penalty of 10% of the amount of the tax shall be added by the Tax Collector and collected.
4. 
All such taxes shall bear interest at the rate of 1% per month or fractional part of a month from the date they are due and payable until paid.
[Ord. 139, 12/13/1977, § 6; as amended by Ord. No. 521, 1/23/2024]
1. 
Every person required under Subsection 1 of § 24-905 to collect the taxes imposed by this Part shall make returns under oath, in duplicate, in such manner and containing such information as the Tax Collector may by regulation prescribe.
2. 
Any information gained by the Tax Collector or any other official, agent, or employee of the Township as a result of any returns, investigations, hearings, or verifications required or authorized by this Part shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.
[Ord. 139, 12/13/1977, § 7; as amended by Ord. No. 521, 1/23/2024]
Every person owning, operating or maintaining any amusement facility or place of amusement at which admissions are charged for entrance thereto, shall keep such books and records and numbering devices or other equipment necessary to accurately tabulate the number of persons admitted to such place liable for the tax imposed hereunder and the amount of tax due and payable. Such books, records and devices shall at all times be open to examination and inspection by the Tax Collector or such other agents of the Township for the purpose of proper enforcement and collection of the taxes imposed by this Part.
[Ord. 139, 12/13/1977, § 8]
All such taxes shall be recoverable by the Tax Collector as other debts of like amount are now by law recoverable.
[Ord. 139, 12/13/1977, § 9]
All taxes, interest and penalties received, collected or recovered by the Tax Collector or by the Solicitor under the provisions of this Part, shall be paid into the Treasury of the Township for the use and benefit of the Township.
[Ord. 139, 12/13/1977, § 10; as amended by Ord. No. 521, 1/23/2024]
1. 
The Board of Supervisors shall appoint via resolution, from time to time, a Tax Collector for the tax imposed by this Part. The Amusement Tax Collector is charged with the duties of collecting and receiving taxes, fines, and penalties imposed by this Part. It shall be its duty to keep a record showing the amount received by it, from whom received, and the date of such receipt.
2. 
The Amusement Tax Collector and its duly appointed agents are hereby empowered with the approval of the Board of Supervisors of North Fayette Township to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part and are charged with enforcing the provisions of this Part and any rules and/or regulations promulgated pursuant hereto.
3. 
Any person aggrieved by any decision of the Amusement Tax Collector shall have the right to appeal to the Court of Common Pleas, as in all other cases.
[Ord. 139, 12/13/1977, § 11; as amended by Ord. 418, 1/29/2014; and by Ord. No. 521, 1/23/2024]
Any person, firm, or corporation who shall violate any provision of this Part, or fails to comply therewith, or with any of the requirements thereof, 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 costs, including reasonable attorney fees incurred by the Township. A separate offense shall arise for each day or portion thereof in which a violation of this Part is found to exist and for each section of this Part found to have been violated. The Township may also commence appropriate actions in equity or other to prevent, restrain, correct, enjoin, or abate violations of this Part. All penalties collected for violations of this Part shall be paid to the Township Treasurer. The initial determination of ordinance violation and the service of any required notice of violation is hereby delegated to the Township Manager, the Police Department, the Township's designated Tax Collector, the authorized designee of the Township Manager, and/or any other officer or agent that the Township Manager or the Board of Supervisors shall deem appropriate.