[Ord. 1997-1, 2/18/1997, § 1]
The Board of Supervisors of the Township, County of Northampton
and Commonwealth of Pennsylvania, hereby enacts an ordinance levying
a tax on admissions for the fiscal year of 1997 and each fiscal year
thereafter, on the subject and in the amount and manner indicated
hereinafter. This Part shall be known and may be cited as the "Admission
Tax Ordinance."
[Ord. 1997-1, 2/18/1997, § 2]
The following words and phrases when used in this Part shall
have the meaning ascribed to them in this section except where the
context clearly indicates a different meaning:
All manner and forms of entertainment, including among others,
theatrical or operatic performances, concerts, vaudeville, circuses,
carnivals, fairs and side shows, all forms of rides and entertainment
at fairgrounds and amusement parks; athletic contests or diversion,
including among others, wrestling matches, boxing and sparring exhibitions,
football and baseball games, skating, golfing, miniature golfing (including
driving ranges), tennis, hockey, bathing, swimming, archery, shooting,
riding, dancing and all other forms of diversion, sport, recreation
or pastime, shows, exhibitions, contests, displays and games (excepting
however bingo); as well as all other methods of obtaining monetary
admissions charges, donations, contributions or monetary charges of
any character, from the general public or a limited or selected number
thereof.
Provided, that the term "amusement" shall not include (a) the
viewing of a motion picture within a motion-picture theater, (b) camping,
or (c) any activities, the predominant purpose or nature of which
is exercise, fitness, health maintenance, improvement or rehabilitation,
health or nutrition education, or weight control, only to the extent
that the Township is precluded by valid state law from imposing a
tax on admission to any place to engage in such activities.
Provided, further, that "amusement" shall not include any form
of entertainment, the proceeds of which, after payment of reasonable
expenses, inure exclusively to the benefit of religious, educational
or charitable institutions, societies or organizations, veterans'
organizations; or police or firemen's organizations.
The total monetary charges of any character whatever, including
donations, contributions, dues or membership fees (periodical or otherwise),
fixed and exacted, or in any manner fixed by the producers, as herein
defined, paid by the patron (the general public, or a limited or selected
number thereof), directly or indirectly, to the producer before said
patron is permitted to enter into any place of amusement or to attend
or engage in any entertainment or amusement.
Every individual person, copartnership, association, unincorporated
enterprise owned by two or more persons, or corporation, domestic
or foreign. Whenever used in any clause prescribing and 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, the officers thereof.
Any place indoors or outdoors within the Township, where
the general public or a limited or selected number thereof, may upon
payment of an established price, attend or engage in any amusement
as herein defined including, but not limited to, theaters, opera houses,
amusement rides, amusement parks, stadiums, arenas, baseball parks,
skating rinks, circus or carnival tents or grounds, fairgrounds, halls,
lodge rooms, riding academies, golf courses (including driving ranges),
bathing and swimming places, dance halls, tennis courts, archery,
rifle or shotgun ranges, roof gardens, cabarets, night clubs and other
like places. "Places of amusement" as herein defined is intended to
be broadly construed to include each and every place of amusement
for which a fee or other extraction is required for entrance or use,
and upon which a tax can be levied under the laws of the commonwealth.
Any person, as herein defined, conducting any place of amusement,
as herein defined, where the general public or a limited or selected
number thereof, may, upon the payment of an established price, attend
or engage in any amusement.
Any reference to the word "Secretary" shall mean the Secretary
of the Township and shall include his duly appointed agents.
Any amusement to be conducted at one location for a period
of less than one month.
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The singular shall include the plural, and the masculine shall
include the feminine and the neuter.
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[Ord. 1997-1, 2/18/1997, § 3; as amended by A.O.]
1.
On and after the effective date of this Part, it shall be unlawful
for any producer to continue to conduct, or thereafter to begin to
conduct, any form of amusement within the Township of Williams, unless
an amusement permit or permits shall have been issued to him as hereinafter
prescribed and the tax herein imposed paid in accordance with the
provisions herein made.
2.
Every producer, desiring to continue to conduct or hereafter to begin
to conduct any amusement within the Township of Williams, shall file
an application for a permanent, temporary, or itinerant amusement
permit or permits, as the case may be, with the Secretary of the Township
of Williams. Every application for such permit or permits shall be
made upon a form prescribed, prepared and furnished by the Secretary,
and shall set forth the name under which the applicant conducts or
intends to conduct a permanent or temporary place, or an itinerant
form of amusement, the location of the permanent or temporary place
of amusement and such other information as the Secretary may require.
If the applicant has or intends to have more than one place of amusement
within the Township of Williams, the applicant shall state the location
of each place of amusement and in the case of itinerant form of amusement,
the date and length of time the type of amusement is to be conducted
in each place. In the case of an application for a permit for a temporary
place of amusement, the application shall state the name and address
of the owner, lessee, or such custodian of the premises upon which
such amusement is to be conducted. If the applicant is an association
or corporation, the application shall state the names and addresses
of the principal officers thereof, and any other information prescribed
by the Secretary for purposes of identification. The application shall
be signed by the producer, if a natural person, and in the case of
an association by a member or partner thereof, and in the case of
a corporation, by an officer thereof.
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At the time of making such application, the applicant shall
pay to the Secretary a permit fee in an amount as established, from
time to time, by resolution of the Board of Supervisors for each temporary
or annual permit.
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Upon approval of the application and the payment of any permit
fee or fees herein required, the Secretary shall grant and issue to
each applicant an annual or temporary amusement permit for each place
of amusement within the Township. Amusement permits shall not be assignable,
and shall be valid only for the persons in whose names they are 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 they are issued, unless sooner suspended, surrendered or revoked
for cause by the proper authorities of the Township. Permits for temporary
places of amusement or for forms of itinerant amusement shall expire
at the time specified therein. The producer of an itinerant form of
amusement shall notify the Secretary promptly of any change in the
original contemplated itinerary, either as to date, or time of, the
conduct of the amusement at each place.
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3.
Whenever any permit, issued under the provisions of this Part, is
defaced, destroyed or lost, the Secretary may issue a duplicate permit
to the holder of the defaced, destroyed or lost permit upon the payment
of a fee in an amount as established, from time to time, by resolution
of the Board of Supervisors.
4.
The Secretary may suspend or, after hearing, revoke an amusement
permit whenever he finds that the holder thereof has failed to comply
with any of the provisions of this Part. Upon suspending or revoking
any amusement permit, the Secretary 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 Secretary as requested. Whenever the Secretary suspends an
amusement permit, he shall notify the holder immediately, and the
Board of Supervisors shall afford him a hearing within 15 days of
a request therefor, if such request is made within five days of such
notice. After such hearing, the Board of Supervisors shall either
rescind the order of suspension or, good cause appearing therefore,
shall continue the suspension or revoke the permit.
[Ord. 1997-1, 2/18/1997, § 4]
1.
A tax is hereby imposed upon the sale of admission to attend or engage
in any amusement and to any place of amusement at the rate of 10%
of the established price charged the general public, or a limited
or selected group thereof, by any producer for such admission, which
shall be paid for by the person attending or engaging in the same,
except that: (a) no admission tax shall be paid on vending machines,
skee ball, games of chance, video games and items of similar type
and nature; (b) that no such tax shall be paid on an admission, the
established price of which is less than $0.05; and (c) admission tax
on "group admissions" shall be as set forth below. A major fraction
of a cent in the collection of this tax shall be regarded as a full
cent.
2.
A flat rate admission tax of 10% shall be levied for the entrance,
admission and use fee charged for each individual member of a group
admission. A "group admission" shall constitute and be limited to
any number of persons who enter an amusement park or amusement facility
pursuant to a prearranged written contract which permits such persons
to have access to any amusements or facilities and which provides
such persons with food or refreshments as part of the contract price.
True and correct copies of all group admission contracts shall be
retained by the producers for a period of time not less than five
years.
3.
In the case of persons having the permanent use of boxes or seats
in any place of amusement, or a lease for the use of such box or seat
in such place of amusement, the tax imposed by this Part shall be
computed on the established price for which a similar box or seat
is sold for each performance, or exhibition at which the box seat
is used or reserved by or for the lessee or holder, such tax to be
paid by the lessee or holder.
[Ord. 1997-1, 2/18/1997, § 5]
1.
Producers shall collect the tax imposed by this Part and shall be
liable to the Township as agents thereof for payment to the Township
through the Secretary, as hereinafter provided in this Part.
2.
Where 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 a permit or permits required
by this Part, the tax imposed by this Part shall be paid by the owner,
lessee or custodian of such place where such temporary amusement is
held or conducted unless paid by the producer conducting the amusement.
3.
Applicants for temporary permits shall, prior to the issuance of the said permits, deposit with the Township a sum equal to the estimated tax to be due at the conclusion of the activities permitted pursuant to the said permit (based upon information available). In no event shall the sum posted be less than $1,000. All monies deposited hereunder shall be held by the Township in escrow until the conclusion of the activities permitted pursuant to temporary permits granted hereunder, and until the producer shall have presented to the Township a certified statement as to taxable receipts collected by the said producer, together with such other information as is required pursuant to § 24-305 hereunder. Upon conclusion of the said activities and after receipt of the said certified statement, the escrow amount posted hereunder shall be returned to producer, less any amusement tax incurred therefor. Should no certified statement be received by Township within 30 days of the conclusion of the activities permitted by the temporary permit, the Township may apply all sums held in escrow toward payment of admission taxes due, without regard to actual liability of any person therefore, or may apply the said escrow sums "on account" of sums estimated to have been due for activities so permitted, and proceed in law or equity against any person liable hereunder for additional tax sums due, in such amounts as are reasonably estimated by the Township, in accordance with § 24-308 herein.
[Ord. 1997-1, 2/18/1997, § 6]
1.
For the purpose of ascertaining the amount of tax payable by the
producers to the Township, it shall be the duty of:
A.
Every producer, except as hereinafter provided, conducting a place
of amusement, on or before the tenth day of each month after the effective
date of this Part, to transmit to the Secretary on a form prescribed
and prepared by him, a report of the amount of tax collected by him
during the preceding month.
B.
Every producer, conducting a temporary place of amusement or itinerant
form of amusement, shall file a report with the Secretary or his duly
authorized agent promptly after each performance.
2.
All reports required under this section shall show such information
as the Secretary shall prescribe and shall be accompanied by an affidavit
certifying to the correctness of the report.
3.
Every producer, at the time of making every report required by this
section, shall compute and pay to the Secretary the taxes collected
by him and due to the Township during the period for which the report
is made: that such producer may deduct therefrom 2% thereof, providing
payment is made on or before the date thereof. The amount of all taxes
imposed under the provisions of this Part shall in the case of places
of permanent amusement be due and payable on the tenth day of the
next succeeding month, and in the case of temporary or itinerant forms
of amusement, it shall be due and payable on the day the reports in
such cases are required to be made under this section, and 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. 1997-1, 2/18/1997, § 7]
1.
If any producer shall neglect or refuse to make any report or payment
as herein required, an additional 10% of the amount of the tax shall
be added by the Secretary and collected. All such taxes shall be recoverable
by the said Township as other debts to a municipality are now by law
recoverable.
2.
If any person shall fail to pay the tax when due, interest shall
accrue thereon at the rate of 1% and per month, or any portion thereof,
for which said tax remains due and unpaid.
3.
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 and any other damages allowed by law.
[Ord. 1997-1, 2/18/1997, § 8]
1.
If the Secretary is not satisfied with the report and payment of
tax made by any producer under the provisions of this Part, he is
hereby authorized and empowered to make a determination of the tax
due by such producer, based upon the facts contained in the report,
or upon any information within his possession or that shall come into
his possession and for this purpose, the Secretary of the Township
is authorized to examine the books, papers, tickets, ticket stubs
and accuracy of any report or payment made under the provisions thereof
or to ascertain whether the taxes imposed by this Part have been paid.
2.
In the event that the Secretary of the Township, or his designee,
shall have examined the books and records of any producer, and through
such examination shall have determined that the tax stated upon or
paid with any report filed by such producer shall be erroneous or
otherwise misstated by in excess of 10% of the tax actually due, exclusive
of penalties and intent, the cost of such examination shall be borne
by the producer and shall be promptly remitted to the Township upon
demand.
[Ord. 1997-1, 2/18/1997, § 9]
If any producer shall neglect or refuse to make any report and
payment of tax required by this Part, of if, as a result of an investigation
by the Secretary, a report is found to be incorrect, the Secretary
shall estimate the tax due such producer and determine the amount
due by him for taxes, penalties and interest thereon.
[Ord. 1997-1, 2/18/1997, § 10]
Whenever a producer has been issued a permanent amusement permit
and circumstances or facts concerning the operation of the amusement
shall become known to the producer or to the Secretary which indicate
the possibility that said amusement will not be in operation after
the tenth day of the month succeeding the month of operation, or that
the producer is abandoning the operation, or is leaving the jurisdiction,
or that the assets of the producer are in danger of being attached
by creditors, or that bankruptcy or receivership is likely, then the
producer shall immediately file a report on admissions paid and taxes
collected, which report shall be accompanied by payment to the Township
of the tax due, or the Secretary in his sole discretion shall be authorized
to require the producer to file a report on admissions paid and taxes
collected prior to the tenth day of the month following the month
of operation, and further shall be authorized to require that a report
shall be filed on the day following the performance or performances,
and further to demand and receive a payment of the tax due on the
admissions to said performance or performances. Failure of the producer
to file a report and to pay the tax owing upon becoming aware that
the amusement will not be in operation for the aforementioned reasons,
or, after demand by the Secretary shall be deemed a violation of the
provisions of the within part, and subject the producer to the suspension
or revocation of his permit or to the payment of fines and penalties
as herein provided.
[Ord. 1997-1, 2/18/1997, § 11]
All taxes, interest and penalties collected or received under
the provisions of this Part shall be paid the Township for the use
and benefit of the Township.
[Ord. 1997-1, 2/18/1997, § 12]
The Secretary is hereby authorized and directed to make and
keep such records, prepare such forms and take such other measures
as may be necessary or convenient to carry this Part into effect and
may, in his discretion, require reasonable deposits to be made by
applicants for temporary permits.
[Ord. 1997-1, 2/18/1997, § 14; as amended by A.O.]
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 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.
[Ord. 1997-1, 2/18/1997, § 15]
The tax herein levied is by virtue of the authority granted
by Act No. 511, referred to as the Local Tax Enabling Act, 1965, December
31, P.L. 1257, as amended, 53 P.S. § 6924.101 et seq.
