[Ord. 656, 4/9/2015]
This Part shall be known and cited as the "Amusement Admissions
Tax Ordinance."
[Ord. 656, 4/9/2015]
The following words and phrases, when used in this Part, shall
have the meanings prescribed to them in this section, except where
the context clearly indicates a different meaning:
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, 72 P.S. § 7161
et seq., as amended.
All manner or form of entertainment, diversion, sport, pastime
or recreation within the Township for which admission is charged or
paid, except motion picture theaters.
The twelve-month period beginning the first day of January.
The holder of a permanent amusement permit referenced in § 24-104 of this Part.
The holder of a permit required by § 24-104 of this Part.
An individual in uniform in an active duty status, whether
or not on furlough or leave, who is a member of the United States
Army, Navy, Air Force, Marine Corps, Coast Guard, Reservists or any
similar branch of the military services of the United States Government
as may be created requiring the full-time duty of the individual.
The tax imposed by this Part.
The person, persons, public or private agency, association
and/or corporate entity designated by the Board of Supervisors to
collect the tax and to carry out and administer the provisions of
this Part.
The holder of a temporary amusement permit referenced in § 24-104 of this Part.
[Ord. 656, 4/9/2015; as amended by Ord. No. 675, 9/5/2018]
1.
A tax is hereby imposed, for general revenue purposes, at the rate
of 5% of the admission to each and every amusement within the Township
for which admission is $0.10 or more. The tax shall not be charged
and collected on:
A.
Admission accompanying or incidental to the serving of food or drink
or the sale of merchandise, where the charge for admission is wholly
included in the price paid for food, refreshment or merchandise, and
the price for food, refreshment or merchandise is not increased during
the time when such entertainment is offered. In the event that the
price of such food, refreshment or merchandise is increased during
times the entertainment is offered, then such increase in the price
as is paid by one purchasing such food, refreshment or merchandise
shall be deemed to be an admission.
B.
Admission where the proceeds thereof, after payment of reasonable
expenses, inure exclusively to the benefit of any charitable, religious,
civic or non-profit organization whose status is evidenced by proof
of Internal Revenue Service tax exemption.
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 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; provided,
however, that children under 12 years of age, soldiers and disabled
veterans who are admitted free of charge to any amusement shall not
be required to pay the tax imposed by this Part.
[Ord. 656, 4/9/2015]
Any person desiring to conduct or to continue to conduct any
amusement with the Township shall file with the Tax Collector an application
for a permanent amusement permit or a temporary amusement permit,
as the case may be. A permanent amusement permit shall be issued to
an amusement that is to continue for a period longer than 30 days.
A temporary amusement permit shall be issued to an amusement that
is to continue for a period less than 30 days.
[Ord. 656, 4/9/2015]
Permanent amusement permits shall expire on December 31 of the
year in which issued. Temporary amusement permits shall be valid until
the last day the amusement is conducted, but not exceeding 30 days
from the date of issuance.
[Ord. 656, 4/9/2015]
1.
Any person desiring to obtain a permit required by § 24-104 shall file an application with the Tax Collector on forms supplied by the Tax Collector providing the following information:
A.
The proper legal name and address of the person conducting the amusement.
B.
The proper legal name and address of the person owning the facility
in which the amusement is to be conducted.
C.
Whether a "temporary" or a "permanent" permit is requested.
D.
The location of the amusement covered by the permit.
E.
The admission price or prices charged or to be charged.
F.
The approximate total receipts anticipated.
G.
The names and addresses of partners, members and/or officers of the
person conducting the amusement.
H.
The type/description of the amusement(s).
I.
The period for which the permit is to be issued.
J.
Any additional information or documentation determined necessary
by the Tax Collector.
2.
If the application is filed by a corporation, it shall be signed
by two officers. If the application is filed by a partnership, association
or joint venture, the application shall be signed by all partners
and members.
3.
Every permit shall be signed by the permittee and issued in duplicate.
The original shall be given to the permittee and the duplicate shall
be kept on file by the Township.
4.
In case of loss, defacement or destruction of any permit, the permittee
shall apply to the Tax Collector for re-issuance.
[Ord. 656, 4/9/2015]
1.
Every permanent permittee shall, on or before the last day of every
calendar month, transmit to the Tax Collector under oath or affirmation
a report of the total admissions charged or collected by him during
the preceding calendar month and of the total tax due thereon under
this Part. When the permanent permittee submits this report, he shall
pay the Tax Collector the entire amount of tax due.
2.
Every temporary permittee shall, at the close of each day the amusement
was held, transmit to the Tax Collector under oath or affirmation
a report of the total admission charged or collected by him on such
day and of the total tax due thereon under this Part. When the temporary
permittee submits this report, he shall pay the Tax Collector the
entire amount of tax due. On the day of expiration of the temporary
amusement permit, the temporary permittee shall, in addition, submit
to the Township under oath or affirmation a report of all admissions
charged or collected during the period in which such temporary amusement
permit was in effect and of all taxes due and paid. When the temporary
permittee submits this report, he shall pay the entire amount of taxes
remaining unpaid; provided, that any temporary permittee who is a
resident of the Township, or who has a permanent place of business
therein, may submit the reports hereinabove required of himself on
the day following the days hereinabove specified. In every case, the
Tax Collector shall furnish to the person paying any tax levied under
this part a receipt for the payment of such tax.
3.
The Township is hereby authorized to examine the books, papers and
records of any permittee in order to verify the accuracy of any return
made to ascertain the amount to the tax due by any person under this
Part, and, to accomplish this purpose, the Township is authorized
to examine any person under oath concerning any taxes which were or
should have been returned, and the Township may compel the production
of books, papers, reports, records and the attendance of all persons
before the Township whether as persons or witnesses whom it is believed
have knowledge or any such matters.
4.
If any person shall fail to pay the tax when due under this Part,
a penalty of 10% of the amount of tax due and unpaid shall be added
thereto.
5.
If any person shall fail to pay the tax when due under this Part,
interest shall accrue thereon at the rate of 1% per month or any portion
thereof for which said tax remains due and unpaid.
6.
If for any reason the tax is not paid when due and suit is brought
for recovery of the tax, the person liable therefor, in addition,
shall be liable for the cost of collection, interest and penalties
herein imposed.
[Ord. 656, 4/9/2015]
1.
The Tax Collector is charged with the duties of collecting and receiving
taxes, fines and penalties imposed by this Part. It shall be the Tax
Collector's duty to keep a record showing the amount received
by him, from whom received, and the date of such receipt.
2.
The Tax Collector and his duly appointed agents are hereby empowered
with the approval of the Board of Supervisors to prescribe, adopt
and promulgate rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part, and charged with
enforcing the provisions of this Part and any rules and/or regulations
promulgated pursuant hereto.
3.
If any person required to secure a permit under this Part shall fail
to file a report at the time specified herein or shall file a report
which on its face appears incorrect or insufficient, then the Tax
Collector or his duly appointed agents shall assess said person or
persons an amount of tax which said Tax Collector or his agents deem
reasonable and appropriate. In all cases of assessment, the Tax Collector
or his duly appointed agents shall give the parties assessed a notice
in which shall be stated the amount of the tax imposed or levied.
4.
Every holder of an amusement permit shall keep and maintain complete
records showing the daily admissions charged or collected, the amount
of tax due and any other information necessary to determine the amount
of tax due.
[Ord. 656, 4/9/2015]
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. 656, 4/9/2015]
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 Tax
Collector. The authorized designee of the Township Manager, and to
any other officer or agent that the Township Manager or the Board
of Supervisors shall deem appropriate.
[Ord. 656, 4/9/2015]
The tax shall not apply to any subject of tax or person not
within the taxing power of the Township under the Constitution of
the United States of America and the laws and Constitution of the
Commonwealth of Pennsylvania. If a final decision of a court of competent
jurisdiction holds any provision of this Part or the application of
any provision to any circumstances, to be illegal or unconstitutional,
then the other provisions of this Part, or the application of such
provision to other circumstances, shall remain in full force and effect.
This Part shall continue in effect on a calendar year basis without
annual reenactment.
[Ord. 656, 4/9/2015]
This Part and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6924.101 et seq., as amended.
