[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
This Part is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq. (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
1.
ADMISSION
AMUSEMENT
PERSON
As used in this Part, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the context:
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 hereafter amended,
supplemented, modified or reenacted by the General Assembly of Pennsylvania.
All manner or form of entertainment, diversion, sport, pastime
or recreation within the Township for which admission is charged or
paid, except motion picture theatres.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing or imposing
a penalty, "person," as applied to associations, shall mean the partners
thereof; and, as applied to corporations, the officers thereof.
2.
The singular shall include the plural; the plural shall include the
singular; the masculine shall include the feminine.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
1.
A tax is imposed, for general revenue purposes, at the rate of 10%
of the admission price to each amusement within the Township for which
the individual admission price is $0.10 or more. The tax shall not
be charged and collected on:
A.
Monetary
charge paid by any bona fide student in a public school or college
for the privilege of attending amusements conducted or participated
in by such school or college.
B.
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.
C.
Admission
where the proceeds thereof, after payment of reasonable expenses,
inure exclusively to the benefit of any charitable, religious, civic
or non-profit educational organization whose status is evidenced by
proof of Internal Revenue Service tax exemption.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
1.
Where the admission is fixed, the tax shall be collected according
to the following table:
|
Price in Cents
|
Tax in Cents
| |
|---|---|---|
|
1 to 4
|
None
| |
|
5 to 14
|
1
| |
|
15 to 24
|
2
| |
|
25 to 34
|
3
| |
|
35 to 44
|
4
| |
|
45 to 54
|
5
| |
|
55 to 64
|
6
| |
|
65 to 74
|
7
| |
|
75 to 84
|
8
| |
|
85 to 94
|
9
| |
|
95 to $1
|
10
|
2.
If the price is $1 or more the tax shall be 10% of each dollar plus additional charges according to the table in Subsection 1 above upon any fractional part of a dollar in excess of even dollar amounts.
3.
Where the admission is not fixed, the tax shall be based upon the
gross admissions collected.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
After the effective date of this Part, any person desiring to
conduct or to continue to conduct any amusement within 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
permit shall be issued to an amusement that is to continue for longer
than 30 days. A temporary permit shall be issued to an amusement that
is to continue for less than 30 days.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
Permanent permits shall expire on December 31 of the year in
which issued. Temporary permits shall be valid until the last day
the amusement is conducted, but not exceeding 30 days from the date
of issue.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
1.
On forms supplied by the tax collector, the following information
shall be printed in ink or typewritten:
A.
Name of the Township.
B.
Whether a "temporary" or a "permanent" permit.
C.
Name and address of the person receiving the permit.
D.
Location of the amusement covered by the permit.
E.
Type of amusement.
F.
Period for which the permit is issued.
G.
Number of the permit.
H.
Date the permit is issued.
2.
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.
3.
In case of loss, defacement, or destruction of any permit, the permittee
shall apply to the tax collector for reissuance.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
1.
Every holder of a permanent permit 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 he submits this report, he shall pay
the tax collector the entire amount of tax due.
2.
Every holder of a temporary permit 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 he submits this report, he shall pay the tax collector the entire
amount of tax due. On the day of expiration of the temporary permit,
the 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 permit was in effect and of all
taxes due and paid. When he submits this report, he shall pay the
entire amount of taxes remaining unpaid.
Provided: any holder of a temporary permit 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.
Provided: 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.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
1.
The tax collector is charged with the duties of collecting and receiving
taxes, fines, and penalties imposed by this Part. It shall be his
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 of the Township 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, 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.
5.
Any person aggrieved by any decision of the tax collector shall have
the right to appeal to the Court of Common Pleas, as in all other
cases.
[Ord. 21, 12/12/1955, §§ 1 — 16; as
revised by Ord. 2-2002, 5/15/2002, § 1]
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. 21, 12/12/1955, §§ 1 — 16; as
amended by Ord. 2-2002, 5/15/2002, § 1; amended at time
of adoption of Code]
1.
Any person, firm or corporation who shall violate any provision of
this Part, upon conviction thereof in an action brought before a Magisterial
District Justice in the manner provided for the enforcement of summary
offenses under the Pennsylvania Rules of Criminal Procedure, shall
be sentenced to pay a fine of not more than $1,000 plus costs and,
in default of payment of said fine and costs, to a term of imprisonment
not to exceed 90 days. Each day that a violation of this Part continues
or each section of this Part which shall be found to have been violated
shall constitute a separate offense.
A.
The tax collector or his duly appointed agents shall have the power
in the name of the Township to institute proceedings against any and
all persons who violate the provisions of this Part.
B.
If for any reason the tax is not paid when due and suit is brought
for the recovery of any such tax, the person liable therefore shall,
in addition, be liable for the costs of collection and interest and
penalties herein imposed.
