[Adopted 11-13-1989 by Ord. No. 2-1989]
A.
ADMISSION
AMUSEMENT
PERSON
Definitions.
Unless otherwise expressly stated, the following terms shall have,
for the purposes of this article, the meanings herein indicated:
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.
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.
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.
