[Adopted 7-25-1987 by Ord. No. 43]
This article shall be known and may be cited as "Nockamixon Township Admissions Tax Ordinance of 1987."
A. 
The following words and phrases when used in this article shall have the meaning ascribed to them in this section except where the context clearly indicates a different meaning:
ADMISSION
Monetary charges of any character whatever, including moneys, donations, rentals or contributions charged to or paid by the general public or a limited or selected number thereof, directly or indirectly, for the right or privilege to enter into a place, indoors or outdoors within the Township and/or for the right or privilege of attending, viewing or engaging in activities as herein defined.
COLLECTOR
Any person who collects admissions either directly or indirectly.
PERSON
Any individual, partnership, limited partnership, estate, trust, association, firm, syndicate, club, joint venture, group or corporation. Whenever used in any clause prescribing and imposing a civil or criminal penalty, the term "person", as applied to a partnership, limited partnership, firm or association, shall mean the partners or members thereof, and as applied to a corporation, the officers thereof.
PLACES OF ACTIVITIES
All manner and form of entertainment, amusement, recreation, education, exhibition or sport, including but not limited to theatrical performance, lectures, historical exhibitions and/or displays, swimming or bathing pools, either natural or man-made, amusement parks, museums, golf courses, stadiums, circuses, carnivals, fairgrounds, campgrounds, athletic events, dances, musicals or concerts, and all other forms and manner of sport, recreation, past time, diversion or edification; provided, however, that activities shall not include any form or manner of entertainment, amusement or instruction, the proceeds of which after the payment of reasonable expenses inure exclusively to the benefit of any nonprofit religious, educational or charitable institution, society or organization.
[Amended 1-9-2001 by Ord. No. 101]
PROPRIETOR
Any person owning, operating or managing a place of activity.
SECRETARY
Nockamixon Township Secretary or his or her designated representative if duly so designated to act by the Township Supervisors.
TOWNSHIP
Nockamixon Township, Bucks County, Pennsylvania.
B. 
The singular shall include the plural and the masculine shall include the feminine and the neuter.
A. 
There shall be levied, assessed, collected and paid a tax of 5% of the amount paid for admission to any place or activity within the Township to be paid by the person so admitted and collected and remitted to the Township by the person charging such admission fees, provided that the tax shall not apply to admissions the proceeds of which, after the payment of reasonable expenses, inure exclusively to the benefit of any nonprofit religious, educational charitable institution, society or organization.
B. 
The tax shall be calculated at the rate of $0.01 upon each $0.20 of admissions to the place or activity. Where the activity is located in a club, cabaret, tavern or restaurant or any other place where the admission is wholly or partly included in the price paid for the refreshments, services or merchandise, the amount attributable to the admission shall at the option of the Secretary be presumed to be 50% of the price paid. The proprietor must make written application to the Secretary for this option which shall include the rationale therefor.
C. 
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 place or activity under the circumstances when an established price is charged to other persons, the tax imposed by this article 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.
The tax hereby imposed shall be for a period of one year from the effective date hereof and pursuant to the authority of Act of October 9, 1967, 53 P.S. § 6904, this article shall continue in force on a year to year basis without annual reenactment, and the proceeds derived from this article shall be for general revenue purposes.
A. 
On or after the effective date of this article, it shall be unlawful for any person to continue to conduct or thereafter to begin to operate any place or activity within the Township unless and until a registration certificate shall have been issued to him, and the tax herein imposed paid in accordance with the provisions of this article.
B. 
Every person desiring to continue to conduct or to begin to operate a place or activity shall file an application for a registration certificate with the Secretary of the Township. Every application for such certificate or certificates shall be made upon a form prescribed and furnished by the Secretary and shall set forth therein the name under which the applicant operates a place or activity, the location of the place or the activity, and such other reasonable information as the Secretary may require. If the applicant has or intends to operate in more than one place or activity within the Township, the applicant shall state the location of each. If the applicant is other than an individual, the names and addresses of the principal officers thereof, and any other reasonable information required by the Secretary shall be stated in the application for the purposes of identification and responsibility. The application shall be signed and certified by the applicant and the Secretary may require that the application be verified by oath or affirmation by the applicant.
C. 
Upon a proper application being made, the Secretary shall charge a fee of $5 for each certificate which shall be paid by the registrant, and the Secretary shall then grant and issue to such applicant a registration certificate for each place or activity within the Township as set forth in the application. Registration certificates shall not be assignable and shall be valid only for the person in whose name it is issued and for the operation of the places or activities designated therein and shall at all times be conspicuously displayed at the places or activities for which issued.
D. 
The Secretary may suspend or after hearing revoke a registration certificate whenever he finds that the holder thereof has failed to comply with the provisions of this article. Upon suspending or revoking any registration certificate, the Secretary shall request the holder thereof to surrender to him immediately all certificates, or duplicates thereof, issued to him and the holder shall surrender promptly all such certificates to the Secretary as requested. Whenever the Secretary suspends a registration certificate, he shall notify the holder immediately of such action and afford him a hearing if one is duly requested and if a hearing has not already been afforded. After such hearing, the Secretary may either rescind his order of suspension, or, all good cause appearing thereof, shall continue the suspension or revoke the registration certificate. Any hearing before the Township Secretary or his authorized representative shall be conducted in accordance with the Local Agency Law, 2 Pa.C.S.A. § 105 et seq.
A. 
All proprietors shall collect the tax imposed by this article from the person paying the admission and shall be liable to the Township as agents thereof for the payment of the same to the Township as provided in this article.
B. 
It shall be the duty of every proprietor on or before the 15th day of each January, April, July and October to accurately compute the amount of tax due and payable to such proprietor for the preceding quarter and to make a report or return on such form as may be prescribed by the Secretary, which report or return the Secretary may require to be made, under oath or affirmation, of the amount of tax which said proprietor has collected or should have collected and to pay the tax due to the Secretary.
C. 
Every proprietor reporting or returning and paying the tax on time shall deduct therefrom 2% of the amount of the tax due which he may retain as compensation from the Township for his services in computing, reporting or returning and paying the tax.
D. 
Each person operating a place or activity as defined herein within the Township shall keep an accurate record of all admissions charged and/or collected and the Township Secretary or his properly appointed agent shall have access to the books and records relating to the number of admissions charged or collected of the person operating such place of activity, at reasonable times for the purpose of verifying and ascertaining the number of paid admissions received or charged by such person.
A. 
It shall be the duty of the Township Secretary to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person or business paying the tax and the date of such receipt. The Township Supervisors may designate an appropriate person to act as Agent or designated representative of Township Secretary for performing the duties of Secretary under this article.
B. 
The Secretary is hereby empowered to prescribe, adopt, promulgate, and enforce, rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination and correction of declarations and returns, and of payments alleged or found to be incorrect, or as to which any overpayment is claimed or found to have occurred, and to make refunds in case of overpayment, for any period of time not to exceed six years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this article. No rule or regulation of any kind shall be enforceable unless it has been approved by the Supervisors. A copy of such rules and regulations currently in force shall be available for public inspection.
C. 
The Secretary or his agents are hereby authorized to examine the books, papers and records of any taxpayer or of any person whom the Secretary reasonably believes to be a proprietor, in order to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due. Every proprietor and every taxpayer and every person whom the Secretary reasonably believes to be a proprietor or taxpayer, is hereby directed and required to give to the Secretary or to any agent designated by him the means, facilities and opportunities for such examination and investigations as are hereby authorized.
D. 
The Secretary is authorized to establish different filing, reporting and payment dates for taxpayers or proprietors whose fiscal years do not coincide with the calendar year.
E. 
The Secretary shall deposit all taxes collected under this article to a Township savings account established for this purpose within 24 hours of the receipt thereof and provide the Supervisors with a quarterly written statement of said deposit and account balance.
F. 
The Secretary shall, at least annually, audit the accounts of all proprietors to ascertain the correctness of the tax paid.
A. 
The Secretary may sue in the name of the Township for recovery of taxes due and unpaid under this article.
B. 
Any suit brought to cover the tax imposed by this article shall be instituted within three years after the declaration or return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) 
Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under provisions of this article, there shall be no limitation.
(2) 
Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the Manager, reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) 
In the case of substantial understatement of tax liability of 25% or more and no fraud, suit shall be begun within six years.
(4) 
Where any person has deducted taxes under the provisions of this article, and has failed to pay the amounts so deducted to the officer, or where any person has willfully failed or omitted to make the deductions required by this section, there shall be no limitation.
(5) 
This section shall not be construed to limit the Township from recovering delinquent taxes by any other means provided by the Act.
C. 
The Secretary may sue for recovery of an erroneous refund provided such suit is begun two years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 6% of the amount of tax due and unpaid shall be added thereto. An additional penalty of 1% of the amount of unpaid taxes for each month or a fraction thereof during which the tax remains unpaid shall be added and collected.
A. 
Any person who fails, neglects or refuses to make any declaration or return required by this article, any person who refuses to permit the Secretary or any agent designated by him to examine his books, records and papers, and any person who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of admissions paid to him in order to avoid the payment of the whole or any part of the tax imposed by this article shall, upon conviction thereof, before any District Justice, be sentenced to pay a fine of not more than $500 for each offense, and costs, and default of payment of said fine and costs to be imprisoned for a period not exceeding 30 days.
B. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article.
C. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this article shall not excuse him from making such a declaration or return.
D. 
The information obtained by the Secretary or any other properly designated agent of the Township as a result of any reports of investigations required or authorized by this article shall be confidential information except for official purposes and accepting as it may be necessary to comply with the proper judicial order or as otherwise provided by law.