[Adopted 12-27-1989 by Ord. No. 261[1] (Ch. 134, Art. V, of the 1982 Code)]
[1]
Editor's Note: This ordinance superseded the
amusement tax adopted 7-18-1988 by Ord. No. 247, as amended.
This article shall be known and may be cited
as the "Amusement Tax Ordinance of the Township of Muhlenberg."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
Monetary change of any character whatever, charged or paid
for the privilege of engaging in amusements, as hereinafter defined,
except as provided in the Local Tax Enabling Act.[1]
All manner and forms of entertainment, including, among others,
theatrical or operatic performances, concerts, vaudeville, circuses,
carnivals, fairs and sideshows, all forms of entertainment at fairgrounds
and amusement parks; athletic contests or diversions, including, among
others, wrestling matches, boxing and sparring exhibitions, football,
basketball and baseball games, bowling games, skating, golfing, tennis,
hockey, bathing, swimming, archery, shooting, riding, dancing and
all other forms of diversion, sport, recreation or pastime, shows,
exhibitions, contests, displays and games, jukeboxes, pinball machines
and any other form of mechanical and/or electronic device for which
admission is charged or paid or is coin-operated; as well as all other
methods of obtaining monetary admission charges, and upon charges
made to engage in any privilege, transaction, amusement, entertainment,
diversion, sport, recreation or pastime, donations, contributions
or monetary charges of any character, from the general public or a
limited or selected number thereof; excluding amusement provided for
the sole and exclusive benefit of a nonprofit, charitable, religious,
recreational, civic or beneficial association.
Any amusement machine or device operated by means of insertion
of a coin, token, slug or similar object for the purpose of entertainment,
amusement or skill and for the playing of which a fee is charged.
Regular monetary charge of any character whatever, including
donations or 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 or engage in any entertainment or amusement,
provided that when such entertainment or amusement is conducted at
any nightclub, cabaret or other place where the charge for admission,
or a charge is made to engage in any privilege, transaction, amusement,
entertainment, diversion, sport, recreation or pastime, is wholly
or in part included in the price paid for refreshment, service or
merchandise, the amount paid for admission to such amusement shall
be deemed to be the amount of the cover or minimum charge, if any.
Any association, firm, partnership, corporation or any other
entity, as well as a natural person, male or female.
Any place, indoors or outdoors, within the Township of Muhlenberg
where the general public or a limited to selected number thereof may,
upon payment of an established price, attend or engage in any amusement,
as herein defined, including but not being limited to theaters, opera
houses, amusement parks, stadiums, arenas, gymnasiums, baseball parks,
bowling alleys, skating rinks, circus or carnival tents or grounds,
fairgrounds, halls, lodge rooms, riding academies, golf courses, bathing
and swimming places, dance halls, tennis courts, archery, rifle or
shotgun ranges, cabarets, nightclubs, arcades maintaining coin-operated
machines, and other like places.
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, excluding amusement provided for the sole
and exclusive benefit of a nonprofit, charitable, religious, recreational,
civic or beneficial association.
Such person empowered by law to collect taxes and permit
fees, as provided hereunder.
An amusement to be conducted at one location for a period
of less than one month.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.Â
On and after
the effective date of this article, it shall be unlawful for any producer
to continue to conduct or thereafter to begin to conduct any form
of amusement at any permanent or temporary place of amusement or any
itinerant form of amusement within the Township of Muhlenberg 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.
B.Â
Every producer
desiring to continue to conduct or hereafter to begin to conduct any
amusement within the Township of Muhlenberg shall file an application
for a permanent, temporary or itinerant amusement permit or permits,
as the case may be, with the Tax Administrator. Every application
for such permit or permits shall be made upon a form prescribed, prepared
and furnished by the Tax Administrator and shall set forth the name
under which the applicant conducts or intends to conduct an amusement,
whether 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 Tax Administrator may require. If the applicant has, or intends
to have, more than one place of amusement within the Township of Muhlenberg,
the application shall state the location of each place of amusement
and, in the case of an itinerant form of amusement, the date and length
of time such amusement is to be conducted at 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 custodian of the premises upon which such amusement is to be conducted.
If the applicant is an association or a corporation, the application
shall state the names and addresses of the principal officers thereof
and any other information prescribed by the Tax Administrator 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.
C.Â
On or before
January 31 of each year, the applicant shall pay to the Tax Administrator
a permit fee of $10 for each temporary or annual permit. Any license
fee not paid on or before January 31 of each year shall be increased
to $20 for additional costs of administration. Nonprofit, charitable
organizations shall pay a permit fee of $1.
D.Â
Upon approval
of the application and the payment of any permit fee or fees therein
required, the Tax Administrator shall grant and issue to each applicant
an annual or temporary amusement permit for each place of amusement
within the Township of Muhlenberg set forth in his 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 and shall at all times be conspicuously
displayed at the places for which they are issued. All permits for
permanent places of amusement shall expire on the 31st day of December
next succeeding the date upon which they are issued, unless sooner
suspended, surrendered or revoked for cause by the property authorities
of the Township of Muhlenberg, Berks County, Pennsylvania. 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 Tax Administrator promptly of any
change in the original contemplated itinerary, either as to date or
to time of the conduct of the amusement at each place.
E.Â
Permits issued
for places of amusement under the provisions of this article may be
renewed annually before the 31st day of January upon application made
to the Tax Administrator and the payment of a renewal fee of $10.
Any license fee not paid on or before January 31 of each year shall
be increased to $20 for additional costs of administration. Whenever
any permit issued under the provisions of this article is defaced,
destroyed or lost, the Township Treasurer may issue a duplicate permit
to the holder of the defaced, destroyed or lost permit, upon the payment
of a fee of $1.
F.Â
The Board of
Commissioners may, after hearing, suspend or revoke an amusement permit
whenever it finds that the holder thereof has failed to comply with
any of the provisions of this article. Upon suspending or revoking
any amusement permit, the Tax Administrator 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 Tax Administrator as requested.
A.Â
A tax is hereby
imposed upon the sale of admission to places of amusement and upon
charges made to engage in any privilege, transaction, amusement, entertainment,
diversion, sport, recreation or pastime at the rate of 10% of the
established price charged the general public or a limited or select
group thereof by any producer for such admission or charge, which
shall be paid by the person acquiring the same, provided that the
tax base on admissions to bowling alleys or bowling lanes upon which
the tax shall be levied shall not exceed 40% of the charge imposed
upon a patron for the sale of admission to or the privilege of admission
to a bowling alley or lane.
B.Â
A tax is hereby
imposed upon the use of any coin-operated machine located within the
Township of Muhlenberg, as follows:
(1)Â
Seventy-five
dollars for any coin-operated machine, except as follows:
[Amended 1-15-2007 by Ord. No. 433]
C.Â
In the case of
persons (except bona fide employees of a producer or municipal or
state officers on official business or totally blind persons) admitted
free or at reduced rates to any place of amusement or reduced rate
for any charges made to engage in any privilege, transaction, amusement,
entertainment, diversion, sport, recreation or pastime, at a time
when and under circumstances under which an established price is charged
to other persons, the tax imposed by this article shall be computed
on the established price charged to such other persons of the same
class for the same or similar accommodations, to be paid by the person
so admitted or charged.
A.Â
Producers shall
collect the tax imposed by this article and shall be liable to the
Township of Muhlenberg for the payment of the same.
B.Â
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 article, the
tax imposed by this article 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.
A.Â
For the purpose
of ascertaining the amount of tax payable by the producer to the Township
of Muhlenberg, Berks County, Pennsylvania, it shall be the duty of:
(1)Â
Every producer,
except as hereinafter provided, conducting a place of amusement, on
or before the 10th day of each month after the effective date of this
article, to transmit to the Tax Administrator, on a form prescribed
and prepared by him, a report of the amount of tax collected by him
during the preceding month, together with the amount of tax, penalty
and interest, if any.
(2)Â
Every producer,
owner, lessor or lessee of any coin-operated machine shall, on or
before January 31 of each year, transmit to the Tax Administrator,
on a form prescribed and prepared by him, a report of tax due and
shall remit the same, together with any penalty and interest.
(3)Â
Every producer
conducting a temporary place of amusement or itinerant form of amusement
shall file a report with the Tax Administrator or his duly authorized
agent promptly after each performance.
B.Â
All reports required
under this section shall show such information as the Tax Administrator
shall prescribe.
C.Â
Every producer,
at the time of making every report required by this section, shall
compute and pay the Tax Administrator the taxes collected by him and
due to Muhlenberg Township, Berks County, Pennsylvania, during the
period for which the report is made; provided, however, that such
producer may deduct therefrom 2% thereof, provided that payment is
made on or before the date thereof. The amount of all taxes imposed
under the provisions of this article shall, in the case of places
of permanent amusement, be due and payable on the 10th 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.
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 imposed as a penalty for the failure to
file any report and also for the failure to pay the tax and shall
be added by the Tax Administrator and collected. All such taxes shall
be recoverable by the Township of Muhlenberg as other debts due it
are now by law recoverable.
If the Tax Administrator is not satisfied with
the report and payment of tax made by any producer under the provisions
of this article, 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 Tax Administrator
for Muhlenberg Township, Berks County, Pennsylvania, is authorized
to examine the books, papers, tickets, ticket stubs and records of
any producer taxable under this article to verify the accuracy of
any report or payment made under the provisions thereof or to ascertain
whether the taxes imposed by this article have been paid.
If any producer shall neglect or refuse to make
any report and payment of tax required by this article or if, as a
result of an investigation by the Tax Administrator, a report is found
to be incorrect, the Tax Administrator shall estimate the tax due
by such producer and determine the amount due by him for taxes, penalties
and interest thereon.
All taxes, interest and penalties collected
or received under the provisions of this article shall be paid into
the treasury of Muhlenberg Township, Berks County, Pennsylvania, for
the use and benefit of the Township of Muhlenberg.
The Tax Administrator 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
article into effect and may, in his discretion, require reasonable
deposits to be made by applicants for temporary permits.
Any person who shall fail, neglect or refuse
to comply with any of the terms or provisions of this article or of
any regulation or requirement pursuant thereto and authorized thereby
shall be subject to a fine or penalty not to exceed $600 and costs
for each such offense or to undergo imprisonment for not more than
90 days for the nonpayment of such fine or penalty and costs within
30 days from the imposition thereof. Such fine or penalty imposed
by this section shall be in addition to any other penalty imposed
by any other section of this article.
This article is adopted under the authority
of the Act of December 31, 1965, P.L. No. 511, and its amendments,
known as the "Local Tax Enabling Act."[1] This article is intended as a continuation and a reenactment
of the ordinance originally adopted by the Board of Commissioners
of the Township of Muhlenberg not as a new enactment. The adoption
of this article shall not affect any act done, liability incurred
or right accrued or vested nor affect any suit or prosecution pending
or to be instituted to enforce any right or penalty or to punish any
offense under the authority of this article adopted by the Board of
Commissioners of Muhlenberg Township.
[1]
Editor's Note: See 53 P.S. § 6924.101
et seq.
Each day on which any person violates this article
shall be considered as a separate offense and shall be punishable
as such as hereinbefore provided.
