[Ord. 1995-6, 6/27/1995, § 1]
Pursuant to Act of December 31, 1965, P.L. 1257, No. 511, as
amended, known as the Local Tax Enabling Act, 53 P.S. § 6901
et seq., for general revenue purposes the Township desires to levy
and collect a tax upon the privilege of attending or engaging in an
amusement, entertainment, or recreation as hereinafter defined by
this Part.
[Ord. 1995-6, 6/27/1995, § 2]
The following words and phrases, when used in this Part, shall
have the meanings given to them in this section unless the context
or language clearly indicates or requires a different meaning:
The regular monetary charge of any character whatever, including
any method, direct or indirect of obtaining any charges, money, consideration,
or any thing of value whatsoever including, but not limited to, fees,
price, membership fees (periodical or otherwise), donations, contributions,
fixed and exacted, or in any manner fixed and received by producers,
as herein defined, from the general public or a limited or selected
number thereof, directly or indirectly, for the privilege to attend,
witness or engage in any amusement, as herein defined and permitted
by the Local Tax Enabling Act, 53 P.S. § 6901 et seq.
All manner and form of entertainment, diversion, sport, recreation,
or pastime and any other type or form of diversion, sport pastime,
recreation, show, performance, entertainment, exhibition, contest,
display, or game including, but not limited to, circuses, carnivals,
trade shows, craft shows, and similar exhibits, skiing, swimming pools,
bowling alleys, golf courses and miniature golf courses, coin-operated
mechanical or electronic devices such as pinball games, video games,
pool or shuffle board games, restaurants or night clubs providing
entertainment including, but not limited to, massage parlors, adult
cabaret, striptease, or the like.
Any person, partnership, limited partnership, corporation,
unincorporated group of persons, association, or institution conducting
any amusement within the Township of Douglass, County of Berks, temporary
or permanent.
The amusement tax imposed pursuant to the Local Tax Enabling
Act, 1965, Dec. 31, P.L. 1257, as amended, 53 P.S. § 6901
et seq.
Shall be the Township of Douglass, County of Berks.
[Ord. 1995-6, 6/27/1995, § 3]
For general revenue purposes, a tax is hereby levied upon the
sale of admissions for the privilege of attending or engaging in an
amusement as herein defined by this Part, within the Township of Douglass,
County of Berks. The tax base upon which the tax shall be levied shall
be the admission charge, as herein defined, as established by the
producer. The rate of tax shall not exceed the limitations on rates
as established by the Local Tax Enabling Act, 53 P.S. § 6901
et seq.
[Ord. 1995-6, 6/27/1995, § 4]
1.
Except as otherwise provided in § 24-103 hereof, there is hereby assessed, levied, and imposed for the calendar year 1996, and annually thereafter, as permitted by the Local Tax Enabling Act, 53 P.S. § 6901 et seq., for general revenue purposes a tax at the rate of 5% upon the sale of admissions to any amusement, based upon the admissions charge applicable to all admissions to any amusement within the Township of Douglass, County of Berks, which tax shall be paid by the person so admitted.
2.
Said tax shall be paid to the tax receiver of the Township of Douglass,
County of Berks on a quarterly basis.
3.
Every producer within the Township of Douglass shall collect the
tax imposed by this Part and shall be liable to the Township, as an
agent thereof, for the payment of same.
4.
Every producer collecting said tax upon any of the provisions of
this Part, shall, at the time of such payment to the tax receiver,
transmit a report, under oath or affirmation, to the Douglass Township
Secretary setting forth the total amount of admission charges for
the period of time set forth in the report and that such statement
is a true, full, and complete statement of all admissions upon which
a tax is, at the time of such payment, payable by such person, under
the provisions of this Part.
[Ord. 1995-6, 6/27/1995, § 5]
The Township Secretary and/or any Township employee designated
by the Township Secretary shall have access to the records and premises
of each producer subject to any of the provisions of this Part, at
any reasonable time or times for ascertaining the number of admissions
received and the amount of admissions charges collected by the producer.
[Ord. 1995-6, 6/27/1995, § 6]
The Township shall, at its sole discretion, institute a suit
against any producer subject to any provisions of this Part for any
violation of any provision of this Part. As part of said suit, the
Township shall seek the maximum amount of interest and penalties and
attorney's fees as allowed by law. Furthermore, the Township
retains the right to settle any claims, when same is in the best interest
of the Township.
