[Adopted 11-13-1989 by Ord. No. 2-1989]
A. 
Definitions. Unless otherwise expressly stated, the following terms shall have, for the purposes of this article, the meanings herein indicated:
ADMISSION
A monetary charge of any character whatsoever, including donations, contributions and dues, or membership fees charged or paid, or in any manner received, for the privilege of attending or engaging in any amusement as hereinafter defined and/or for the privilege of belonging to an organization that falls within the terms and conditions contained hereinbelow. "Admission" shall not include any tax added to the charge, provided that, in the case of persons admitted free or at reduced rates at a time when and under circumstances under which an established price is charged to other persons, the term "admission" shall mean the established price as charged to other persons.
AMUSEMENT
All manner and form of entertainment including among others but not limited to the following: theatrical performance, operatic performance, motion-picture exhibition, sound motion-picture exhibition, carnival, circus, show, concert, lecture, sports event, swimming or bathing pool, vaudeville show, side show, amusement park, dance hall, sportsmen's organization, and all forms of entertainment therein, including but not limited to miniature golf course, golf course, bowling alley, billiard game, athletic contest, auto race, midget auto race, shooting and/or marksman competition, gun or sportsmen's club, and any other form of diversion, sports, pastime or recreation for which admission or dues is charged or paid, provided further that the "amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively for the benefit of religious, education, or duly recognized and certified charitable institutions or organizations, veterans' organizations, or police or firemen's organizations.
PERSON
Includes a natural person, firm, association, copartnership or corporation. Whenever used in any clause prescribing and imposing a penalty, or both, the term "person" as applied to a corporation or association shall mean the officers thereof.
B. 
Word usage. In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
A tax is hereby imposed, for general revenue purposes, at the rate of 10% of the price of the admission to each and every amusement within Robinson Township, Washington County, Pennsylvania, provided that where no fixed admission is charged, the tax shall be based upon the gross admissions collected.
After the effective date of this article, any person desiring to conduct or continue to conduct any amusement as defined herein wherein the same shall include gun or sportsmen's clubs within the Township shall file with the Treasurer of said Township an application for a permanent amusement or a temporary permit, as the case may be, and shall pay the fee for such permit required by this section. In case of any amusement or organization that is to continue for longer than 10 days, a permanent amusement permit shall be issued at a fee of $25. In the case of any amusement or organization that is to continue for 10 days or less, a temporary permit shall be issued at a fee of $10. Any amusements or organizations that exist on a continuing basis shall pay an annual permit fee of $25 for which an annual permit shall be issued. The Township shall furnish the permit form.
A. 
Every holder of a permanent permit (as opposed to a temporary permit or annual permit) shall, on or before the 10th day of the month, transmit to the Treasurer a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from such person upon such admissions under this article and at the same time shall pay over to the Treasurer the entire amount of tax due.
B. 
Every holder of a temporary permit shall, at the close of each day on which the amusement is held, pay over to the Treasurer the amount of tax due from such person under this article upon admissions for such day and at the same time shall submit to the Treasurer a report of the total admissions charged or collected on such day and the total amount of tax due on such admissions. On the day of the expiration of such temporary permit, the person to whom such permit is issued shall, in addition, submit a report, under oath or affirmation, of all admissions charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid.
C. 
Every holder of an annual permit shall, on or before the first day of June, transmit to the Treasurer a report, under oath or affirmation, of the total admissions dues or other monies charged or collected and the total amount of tax due from such person upon such admissions dues or fees under this article and at the same time shall pay over to the Treasurer the entire amount of said tax due.
If any tax levied in pursuant of this article shall not be paid when due, a penalty of 10% of the amount of the tax due and unpaid shall be added thereto. The Treasurer shall have the power to examine the records and books of any person to determine their liability under this article.
Any information gained by the Treasurer as a result of any return, investigations, or verifications required or authorized by this article shall be confidential, except for official purposes. Any disclosure of any information contrary to the provisions of this section shall constitute a violation of this article
All taxes imposed by this article, together with all penalties, shall be recoverable by the Township as other debts of like amount are recovered.
Any person convicted in a summary proceeding before any Magisterial District Judge of violating or failing to carry out any of the provisions of or requirements of this article or of neglecting, failing or refusing to furnish complete and current reports or returns or to pay over any tax levied by this article at the time required or of knowingly making any incomplete or false or fraudulent returns, or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not exceeding $500 for each and every offense and the costs of prosecution thereof and, in default thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days. Each day that a violation continues shall be deemed a separate offense punishable by a like fine or penalty, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
If any sentence, clause or section or part of this article is for any reason found to be unconstitutional, illegal, or invalid, such unconstitutionality, illegality, or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, or sections or parts of this article. It is hereby declared as the intent of the Township of Robinson that this article would have been adopted had such unconstitutional illegal, or invalid sentence, clause, section or part thereof not been included herewith.
This article shall go into effect 30 days after the date of adoption.