This article shall be known as the "North Franklin Township
Amusement Tax Ordinance."
This article is to provide for general revenue purposes by way
of the levying assessment and collection of taxes imposed upon any
facility which charges an admission within North Franklin Township.
This article is enacted under authority of the Local Tax Enabling
Act., P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.101
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated:
ADMISSION
Monetary charge of any character whatever, including but
not limited to donations, contributions, the price of season tickets,
or parking fees, charged or paid by persons for the privilege of attending
or engaging in amusements as defined below.
AMUSEMENT
All manner and forms of entertainment, subject to tax as
set forth in the Local Tax Enabling Act, including but not limited to theatrical performances,
concerts, circuses, carnivals, side shows, all forms of entertainment
at fairgrounds and amusement parks, floor shows, dancing exhibitions,
trade shows, craft shows, art shows and exhibitions, sporting events,
any and all forms of live entertainment, and all other forms of diversion,
sport, recreation, or pastime for which admissions charges are obtained
from the general public or a limited or selected number thereof, directly
or indirectly. Except, however, the following shall not be subject
to the tax: fees charged as rentals for real property to be used for
camping purposes; admissions to motion-picture theaters; and any other
activities that constitute a purely public charity or which are exempted
from tax liability in the Local Tax Enabling Act. For purposes of
this section, the Pennsylvania Supreme Court has defined a "purely
public charity" as any activity that a) advances a charitable purpose;
b) donates or renders gratuitously a substantial portion of its services;
c) benefits a substantial and indefinite class of persons who are
legitimate subjects of charity; d) relieves the government of some
of its burden; and e) operates entirely free from private profit motive.
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated
enterprise.
PERSON
Any natural person or persons, partnership, association,
joint venture, or corporation. Whenever used in any clause prescribing
and imposing a penalty, the term "person," as applied to a partnership
or association, shall mean the partners or members thereof, and as
applied to a corporation, the officers or agents thereof. If applicable,
the singular shall include the plural, the plural shall include the
singular, and the masculine shall include the feminine.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, partly or wholly within the
Township, where the general public, or a limited or selected number
thereof, may, upon payment of admission, attend or engage in any amusement
as defined herein.
PRODUCER
Any person or association, as defined above, conducting any
place of amusement.
SECRETARY
The Secretary of North Franklin Township, Washington County,
Pennsylvania.
TOWNSHIP
The Township of North Franklin, Washington County, Pennsylvania.
In addition to any other penalties which may be assessed for
violation of this article, if any producer shall neglect or refuse
to make any report and payment as required by this article, an additional
$350 or 10%, whichever is larger, of the amount of the tax shall be
added and collected.
If the Township or its representative is not satisfied with
the report and payment of the tax made by any producer under the provisions
of this article, the Township representative is hereby authorized
and empowered to make determination of the tax due by that producer,
based upon the facts contained in the report, or upon any information
within the Township's possession, or that comes into the Township's
possession, and for this purpose the Township or its representative
is hereby authorized to examine the books, paper tickets, ticket stubs
and records of any producer taxable under this article, in order to
verify the accuracy of any report or payment made under the provisions
of this article 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 Township or its representative, a report is found
to be incorrect, the Township or its representative shall estimate
the tax due by that producer, and determine the amount due by the
producer for taxes, penalties and interest.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the Township
treasury for the use and benefit of the Township.
The Collector of the tax shall be appointed annually by the
Township to serve until removed or a successor appointed. The Collector
shall receive such compensation for services as the Township shall
determine. The Collector shall collect and receive all taxes levied
under this article, shall furnish a receipt of their payment and shall
keep a record showing the amount received by the Collector from each
taxpayer under this article and the date of each receipt. The Collector
shall give bond to the Township with a bonding company authorized
by law to act as surety in the sum as the Township by resolution shall
direct. The surety bond shall be conditioned on the faithful performance
of the Collector's official duties.
In the event that tax monies levied and collected under the
authority of this article or any other ordinance adopted under the
Local Enabling Act, exceed the limitations imposed by law, that excess
shall not be expended during that year, but shall be deposited in
a separate account for expenditure in the following fiscal year, or
the Township Board of Supervisors may choose to temporarily suspend
the collection of said tax at any time by simple resolution during
any year so as to avoid collection of excess tax monies.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed upon the effective date of this article.
If any sentence, clause, 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, sections
or parts of this article. It is hereby declared as the intent of the
Supervisors of North Franklin Township Board of Supervisors that this
article would have been adopted had such unconstitutional, illegal
or invalid sentence, clause, section or part thereof not been included
herein.
This article shall become effective upon enactment, and shall
continue on a calendar year basis, thereafter, without the need for
reenactment.