[Ord. No. 017-01, 5/11/2017]
This Part shall be known as the "Gregg Township Amusement Tax
Ordinance."
[Ord. No. 017-01, 5/11/2017]
This Part is enacted under the authority of the Local Tax Enabling
Act, 53 P.S. §§ 6924.101 to 6924.901, as hereafter
amended, supplemented, modified, or reenacted by the General Assembly
of Pennsylvania.
[Ord. No. 017-01, 5/11/2017]
1.
ADMISSION
AMUSEMENT
PERSON
PRODUCER
TOWNSHIP
Unless otherwise expressly stated, the following terms shall have,
for the purpose of this Part, the meanings herein indicated:
The established price or regular monetary charge, of any
character whatsoever, charged, paid, or in any manner received by
producers, as herein defined, from the general public, or a limited
or select number thereof, directly or indirectly, for the privilege
of attending or engaging in any amusement, as herein defined.
Any manner or form of entertainment within the Township,
including, but not limited to, the following: circuses, shows, concerts,
zoos, lectures, tours, sports events, amusement parks, athletic contests,
auto races, and any other form of diversion, sport, pastime, or recreation,
for which admission is charged or paid.
Any natural person, entity, firm, association, foundation,
institution, partnership, copartnership, corporation, or unincorporated
association, except the term "person" shall not include any political
subdivision or municipal corporation. Whenever used in any clause
prescribing or imposing a penalty, or both, the term "person," as
applied to a corporation or association, shall include the officers
thereof.
Any person, as herein defined, conducting any place of amusement,
as herein defined, where the general public, or a limited or select
number thereof, may, upon the payment of an established price, attend
or engage in any amusement.
Gregg Township, Centre County, Pennsylvania.
2.
In this Part, the singular shall include the plural, and the masculine
shall include the feminine and the neuter.
[Ord. No. 017-01, 5/11/2017]
A tax is hereby imposed, for general revenue purposes, at the
rate of 5% of the price of admission to each and every amusement within
the Township. The maximum tax imposed on any single admission shall
not exceed $5.
[Ord. No. 017-01, 5/11/2017]
1.
The tax herein levied and imposed shall not be charged and collected
on admissions where the maximum venue capacity is 200 or fewer, based
on the permitted occupancy capacity of the venue as determined by
applicable building codes, or where the admission price is $10 or
less.
2.
The tax herein levied and imposed shall not be charged and collected
on admissions to any form of amusement which is sponsored, organized,
and promoted by, and whose benefits inure to, a political subdivision
or municipal corporation within the Commonwealth of Pennsylvania.
3.
The tax herein levied and imposed shall not apply to membership dues,
fees, or assessments for charitable, religious, beneficial, or nonprofit
organizations, so long as the charge and collection of such tax is
prohibited by applicable law.
4.
The tax herein levied and imposed shall not apply to admissions to
motion-picture exhibitions and sound motion-picture exhibitions having
no form of live entertainment, vaudeville, or theatrical performance
in connection therewith, to the extent that the charge and collection
of such tax is prohibited by applicable law.
5.
The tax herein levied and imposed shall not apply to membership,
membership dues, fees, or assessments, donations, contributions, or
monetary charges of any character whatsoever paid by the general public,
or a limited or select number thereof, for such persons to enter into
any place, indoors or outdoors, to engage in any activities, the predominant
purpose or nature of which is exercise, fitness, health maintenance,
improvement, or rehabilitation, health, or nutrition education, or
weight control, so long as the charge and collection of such tax is
prohibited by applicable law.
6.
The tax herein levied and imposed shall only apply to admissions
to bowling alleys or bowling lanes to the extent permitted by applicable
law.
7.
The tax herein levied and imposed shall not apply to racetracks,
so long as the charge and collection of such tax is prohibited by
applicable law.
1.
After the effective date of this Part, any person desiring to conduct
or to continue to conduct any amusement, the price of admission to
which is subject to tax under this Part, shall file with the Township
Secretary or the Township Secretary's designee an application
for either a permanent amusement permit or a temporary amusement permit,
as the case may be. Every application for such permit shall be made
upon a form prescribed, prepared, and furnished by the Township. In
the case of any amusement that is to continue for longer than 30 days,
a permanent amusement permit shall be issued. In the case of any amusement
that is to continue for 30 days or less, a temporary permit shall
be issued.
2.
The application shall be in such form as the Township shall prescribe
and shall include the following requests for information:
A.
The proper legal names and addresses of the persons conducting the
amusement;
B.
The proper legal names and addresses of the persons owning the facility
at which the amusement is to be conducted;
C.
The type of permit being applied for;
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 copartners, members, and/or officers of
the persons conducting the amusement;
H.
The type/description of amusement; and
I.
The period for which the permit is to be issued.
3.
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
having the authority to execute the application, and in the case of
a corporation, by an officer having the authority to execute the application.
4.
At the time of making such application, the applicant shall pay to
the Township any permit fee, if any, established by the Township for
each annual permit or for each temporary permit.
5.
Upon approval of the application and the payment of any permit fee
herein required, the Township Secretary or the Township Secretary's
designee shall grant and issue to each applicant an annual or temporary
amusement permit for each place of amusement within the Township as
set forth in the application. 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.
All permits for permanent places of amusement shall expire on December
31 next succeeding the date upon which they are issued.
6.
Permits issued for permanent places of amusement under the provisions
of this Part shall be renewed annually before January 1, upon application
made to the Township and the payment of any renewal fee established
by the Township.
[Ord. No. 017-01, 5/11/2017]
1.
Each producer holding a permit shall, on or before the last day of
each month following the effective date of this Part, transmit to
the Township, on a form prescribed and prepared by the Township, a
report of the amount of tax collected by the producer during the preceding
month. Said report shall be submitted under oath or affirmation of
the producer.
2.
Every producer holding a temporary permit shall, within 30 days of
the expiration of the temporary permit, transmit to the Township,
on a form prescribed or prepared by the producer, a report of the
amount of tax collected by the producer during the term of the temporary
permit. Said report shall be submitted under oath or affirmation of
the producer.
3.
Each producer, at the time of making each and every report required
by this section, shall compute and pay to the Township the taxes collected
by the producer and due to the Township during the period for which
the report is made.
[Ord. No. 017-01, 5/11/2017]
1.
The Secretary is charged with the duty of collecting and receiving
the taxes, permit fees, fines, and penalties imposed by this Part.
It shall be the duty of the Secretary, or the Secretary's designee,
to keep a record showing the amount received by the Secretary from
each person paying the tax, fees, fines, and penalties, and the date
of such receipt.
2.
The Secretary and the Secretary's designee are hereby empowered
to prescribe, adopt, and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this Part, including provisions for the examination and correction
of returns, and payments alleged or found to be incorrect, or as to
which an overpayment is claimed, or found to have occurred, and charged
with enforcing the provisions of this Part and any rules and/or regulations
promulgated pursuant hereto.
3.
The Secretary and the Secretary's designee are hereby authorized
to examine the books, papers, and records of any person or persons
subject to or supposed to be subject to the tax imposed by this Part,
in order to verify the accuracy of the report made or, if no report
was made, ascertain the tax due.
[Ord. No. 017-01, 5/11/2017]
If any tax levied in pursuance of this Part shall not be paid
when due, a penalty of 10% of the amount of tax due and unpaid shall
be added thereto.
[Ord. No. 017-01, 5/11/2017]
The Secretary or the Secretary's designee 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. 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 therefor shall be liable
for the costs of collection, including reasonable attorneys'
fees, and interest and penalties herein imposed.
[Ord. No. 017-01, 5/11/2017]
Any information gained by the Secretary or any other official
agent or employee of the Township as a result of any reports, investigations,
hearings, or verifications required or authorized by this Part shall
be kept confidential, except for official purposes and except in accordance
with proper judicial order or as otherwise provided by law.
[Ord. No. 017-01, 5/11/2017]
Nothing in this Part shall be construed to empower the Township
to levy and collect the taxes hereby imposed on any person, business,
or any portion of any business not within the taxing power of the
Township under the laws and Constitution of the United States and
the laws and Constitution of this commonwealth.
[Ord. No. 017-01, 5/11/2017]
Each section, paragraph, part, term, and/or provision of this
Part shall be considered severable; and if, for any reason, any paragraph,
part, term, and/or provision herein is determined to be invalid and
contrary to or in conflict with any existing or future law or regulation,
such shall not impair the operation or affect the remaining portions,
sections, paragraphs, parts, terms, and/or provisions of this Part,
and the latter will continue to be given full force and effect, and
said invalid sections, parts, paragraphs, terms, and/or provisions
shall be deemed not to be a part of this Part.
[Ord. No. 017-01, 5/11/2017]
This Part shall become effective 30 days following the date
of passage and approval.
[Ord. No. 017-01, 5/11/2017]
Any person who violates any provision of this Part, or who neglects,
fails, or refuses to furnish complete and correct reports, or who
fails to pay over any tax levied at the time required, or who knowingly
makes any incomplete, false, or fraudulent return, or who attempts
to do anything whatsoever to avoid the payment of the whole or any
part of the tax imposed by this Part shall be subject to a fine or
penalty not exceeding $600 for each and every offense, and the costs
of prosecution thereof, including reasonable attorneys' fees,
or to undergo imprisonment for not more than 90 days, or both. Each
day on which a person violates any of the provisions of this Part
may be considered as a separate offense and punishable as such. Such
fine or penalty shall be in addition to any other penalty imposed
by any other section of this Part.
