[HISTORY: Adopted by Board of Commissioners
of the Township of Springfield, Art. I, 12-19-1967 by Ord. No. 812;
effective 1-1-1968; Art. II, 12-19-1967 by Ord. No. 813; effective
1-1-1968.]
[Adopted 12-19-1967]
This ordinance shall be known and may be cited
as the "Township Amusement Tax Ordinance."
The following words or phrases when used in
this ordinance shall have the meaning ascribed to them in this section
except where the context clearly indicates a different meaning:
All manner and forms of entertainment, including among others,
theatrical or operatic performances, concerts, moving-picture shows,
vaudeville, circus, carnival and sideshows, all forms of entertainment
at fairgrounds and amusement parks, athletic contests, including wrestling
matches, boxing and sparring exhibitions, football and baseball games,
skating, golfing, tennis, hockey, bathing, swimming, archery, shooting,
riding, dancing, rowing, bowling, billiards, pool and all other forms
of diversion, sport, recreation or pastime, shows, exhibitions, contests,
displays and games, and all other methods of obtaining admission charges,
donations, contributions or monetary charges of any character, from
the general public, or a limited or selected number thereof, directly
or indirectly in return for other than tangible property, or specific
personal or professional services.
Any partnership, limited partnership, or other forms of unincorporated
enterprise, owned by two or more persons.
Regular monetary charges of any character whatsoever, including
donations, contributions, and dues, or membership fees (periodical
or otherwise) fixed and exacted or in any manner 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 place where the charge
for admission is wholly, or in part, included in the price paid for
refreshment, service or merchandise, the amounts paid for admission
to such amusement shall be deemed to be 50% of the amount paid for
refreshment, service and merchandise.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, or
both, the term "person" as applied to copartnerships or associations,
shall mean the partners, or members thereof, and as applied to corporations
the officers thereof.
Any place, indoors or outdoors, within the township where
the general public, or a limited or selected number thereof, may,
upon payment of an established price, attend or engage in any amusement
as herein defined including, among others, theatres, opera houses,
moving-picture houses, amusement parks, stadia, arenas, baseball parks,
skating rinks, circus or carnival tents or grounds, social, sporting,
athletic, riding, gun, or country clubs, riding academies, golf courses,
golf-driving ranges, miniature golf courses, bathing and swimming
places, dance halls, tennis courts, archery, rifle or shotgun ranges,
bowling alleys, pool and billiard parlors, roof gardens, cabarets,
nightclubs, and other restaurants where amusement or entertainment
is provided 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 payment of an established price, attend
or engage in any amusement.
The Secretary of the Township of Springfield.
The Township of Springfield, Delaware County, Pennsylvania.
The Treasurer of the Township of Springfield.
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The singular shall include the plural, and the
masculine shall include the feminine and the neuter.
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On and after the effective date of this ordinance,
it shall be unlawful for any producer to continue to conduct, or thereafter
to begin to conduct any form of amusement, or any permanent or temporary
place of amusement, or any itinerant form of amusement, within the
township, unless an amusement permit or permits shall have been issued
to him as hereafter prescribed and the tax herein imposed paid in
accordance with the provisions herein made.
Every producer, desiring to continue to conduct
or hereafter to begin to conduct any amusement within the township,
shall file an application for a permanent, temporary or itinerant
amusement permit or permits, as the case may be, with the Secretary.
Every application for such permit or permits shall be made upon a
form prescribed, prepared and furnished by the Secretary, and shall
set forth the name under which the producer conducts or intends to
conduct an amusement, whether the producer conduct or intends to conduct
a permanent, temporary or an itinerant form of amusement and such
other information as the Secretary may require.
If the producer has or intends to have more
than one place of amusement within the township he shall state the
location of each such place, and in the case of 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 producer 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 producer 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 Secretary
for the purposes of identification.
The permit shall be signed and verified by certificate
under the penalties of perjury, 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 executive officer thereof,
or some person specifically authorized by the corporation to sign
the application, to which shall be attached the written evidence of
his authority.
[Amended 9-8-2015 by Ord.
No. 1560]
The applicant, at the time of making the application, shall pay to the Secretary, a permit fee as indicated in Chapter 40, Fee Schedule.
Upon approval of the application and the payment
of any permit fee or fees herein required, the Secretary shall grant
and issue to each producer an annual, temporary or itinerant amusement
permit for each place of amusement within the township set forth in
this application.
Amusement permits shall not be assignable, and
shall be valid only for the persons in whose names 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 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 proper authorities of the township.
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 Secretary promptly of any change in the original
contemplated itinerary, either as to date, or time of, the conduct
of the amusement at each place.
Whenever any permit, issued under the provisions
of this article, is defaced, destroyed or lost, the Secretary may
issue a duplicate permit to the holder thereof, upon the payment of
a fee of $0.50.
The Secretary may suspend an amusement permit
whenever he finds that the holder thereof has failed to comply with
any of the provisions of this ordinance. Upon the suspension of any
amusement permit, the Secretary shall request the holder thereof to
surrender immediately, all permits, or duplicates thereof, which have
been issued to him, and the holder shall promptly surrender all such
permits to the Secretary as directed. A producer whose permit has
been suspended, upon request made in writing within 10 days after
such suspension, shall be entitled to a hearing before the Board of
Commissioners on or before the next regular meeting. After such hearing,
the Board of Township Commissioners shall either rescind the order
of suspension, or good cause appearing therefor, shall continue the
suspension or revoke the permit.
A tax to provide revenue for general township
purposes is hereby levied, assessed and imposed upon the admission
fee or privilege to attend or engage in any amusement within the township
at the rate of $0.01 for each $0.10 or fraction thereof of the established
price charged the general public, or a limited or selected group thereof,
by any producer for such privilege, which shall be paid by the person
acquiring such privilege.
In the case of persons (except bona fide employees
of a producer, or municipal or state officers on official business)
admitted free or at a reduced rate to any place of amusement at a
time when and under circumstances where an established price is charged
to other persons, the tax, imposed by this ordinance, 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 persons
so admitted.
In the case of persons having the permanent
use of boxes or seats in any place of amusement, or a lease for the
use of such box or seat in such place of amusement, the tax, imposed
by this ordinance, shall be computed on the established price for
which a similar box or seat is sold for each performance or exhibition
at which the box or seat is used or reserved by or for the lessee
or holder, such tax to be paid by the lessee or holder.
Producers shall collect the tax imposed by this
ordinance and shall be liable to the township as agents thereof for
the payment of the same to the Treasurer, as hereinafter provided
in this ordinance.
Where permits are obtained for conducting amusements
by persons who are not the owners, lessees or custodians of the places
where the amusements are to be conducted, or where the 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 ordinance,
the tax imposed by this ordinance shall be paid by the owner, lessee
or custodian of such place where such amusement is held or conducted,
unless paid by the producer conducting the amusement.
For the purpose of ascertaining the amount of
tax payable by the producers to the township:
A.
Every producer, except as hereinafter provided, conducting
a place of amusement, shall on or before the 10th day of each month,
transmit to the Secretary and Treasurer on forms prescribed and prepared
by the Secretary, a report, under oath or affirmation, of the amount
of tax collected by him during the preceding month.
B.
Every producer, conducting a temporary place or itinerant
form of amusement, promptly after each performance, shall file a report
with the Secretary and the Treasurer on forms prescribed by the Secretary,
and furnishing the information required therein.
C.
Every producer, at the time of making every report
required by this section, shall compute and pay to the Treasurer the
taxes collected by him and due to the township during the period for
which the report is made; provided, however, that such producer may
deduct therefrom a 2% discount if the report is filed and the tax
paid on or before the due date thereof.
The amount of all taxes, imposed under the provisions
of this ordinance, 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 1/2 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 and payment as herein required, an additional 10% of the
amount of the tax shall be added and collected.
All such taxes shall be recoverable as other
debts of like amount are now by law recoverable.
If the Secretary is not satisfied with the report
and payment of tax made by any producer under the provisions of this
ordinance, he is hereby authorized and empowered to make a determination
of the tax due by such producer, based on 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 Secretary and/or
Treasurer is authorized to examine the books, papers, tickets, ticket
stubs and records of any producer, taxable under this ordinance, to
verify the accuracy of any report or payment made under the provisions
hereof or to ascertain whether the taxes imposed by this ordinance
have been paid.
If any producer shall neglect or refuse to make
any report and payment of tax required by this ordinance, or if, as
a result of an investigation by the Secretary and/or Treasurer a report
is found to be incorrect, the Secretary shall estimate the tax due
by such producer, and determine the amount due by him for taxes, penalties
and interest thereon.
The Secretary is authorized and empowered to
prescribe, adopt and promulgate rules and regulations relating to
any matter or thing pertaining to the administrations and enforcement
of this ordinance and the collection of the tax hereby imposed, subject
to the approval of the Board of Commissioners of the Township of Springfield.
All taxes, interest and penalties received,
collected or recovered under the provisions of this ordinance shall
be paid into the Treasury of the Township of Springfield for the use
and benefit of the Township of Springfield.
The tax imposed by this ordinance shall not
apply or be imposed upon the privilege to attend any amusement by
a child under the age of 12 years.
A.
The tax imposed by this ordinance shall not apply
to, or be imposed upon the privilege to attend any amusement the proceeds
of which, after payment of reasonable expenses, inure:
(1)
Exclusively to the benefit of religious, educational
and charitable institutions, societies or organizations, provided,
that no part of the net earnings of the institutions, societies or
organizations inure to the benefit of any private shareholder or person.
(2)
Exclusively to the benefit of organizations or persons
in the military or naval forces of the United States, or of national
guard organizations, reserve officers associations, or organizations,
posts or organizations of war veterans, or auxiliary units or societies
of such posts or organizations of such posts, organizations, units
or societies organized in the Commonwealth of Pennsylvania, and if
no part of their net earnings inure to the benefit of any private
shareholder or person.
(3)
Exclusively to the benefit of organizations or associations
created and maintained for the purpose of benefiting employees of
any political subdivision of the Commonwealth of Pennsylvania or their
dependents or heirs or for the purpose of benefiting the members or
the dependents of, or the heirs of, members of police, or paid or
volunteer fire departments of any political subdivision of the Commonwealth
of Pennsylvania.
B.
In no event shall any exemption be allowed under this
section unless the producer thereof shall comply with the provisions
of this ordinance and the rules and regulations of the township with
respect to the application for, and approval of, exemptions.
Any person, copartnership, association or corporation
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this ordinance or of any regulation or requirement
pursuant thereto and authorized thereby shall be subject to a fine
not to exceed $100 and costs for each such offense, or to undergo
imprisonment for not more than 30 days for the nonpayment of such
fine and costs within 10 days from the imposition thereof. Such fine
imposed by this section shall be in addition to any other penalty
imposed by any other section of this ordinance.
The provisions of this ordinance are severable,
and if any of its provisions or exemptions shall be held illegal,
invalid or unconstitutional, the decision of the court shall not affect
or impair any of the remaining provisions of this ordinance. It is
hereby declared to be the legislative intent that this ordinance would
have been adopted if such illegal, invalid or unconstitutional provisions
or exemptions had not been included herein.
The revenues collected under this ordinance
are hereby appropriated as follows: equally among the Highway Department,
Sewer Department, Administrative Department, Police Department, and
the construction or extension of public buildings and facilities.
This ordinance shall become effective on January
1, 1968.
All ordinances or parts of ordinances inconsistent
herewith be and the same are hereby repealed.
[Adopted 12-19-1967]
Any partnership, limited partnership, or other form of unincorporated
enterprise, owned by two or more persons.
Any music-vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disc or key into any
slot, crevice or other opening or by the payment of any price, operates
or may be operated, for the emission of songs, music or similar amusement.
Any device, other than a jukebox which, upon insertion of
a coin, slug, token, plate or disc into any slot, crevice or other
opening or by the payment of any price, operates or may be operated
for use as a game, entertainment or amusement, whether or not registering
a score and whether or not a prize is offered.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, or
both, the term, "person" as applied to copartnerships or associations,
shall mean the partners, or members thereof, and as applied to corporations,
the officers thereof.
Any person as herein defined, operating or maintaining or
permitting for use within the township jukeboxes or other mechanical
amusement device for the use of which a fee is charged or collected.
The Secretary of the Township of Springfield.
The Township of Springfield, Delaware County, Pennsylvania.
The Treasurer of the Township of Springfield.
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The singular shall include the plural,
and the masculine shall include the feminine and neuter.
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On and after the effective date of this ordinance,
it shall be unlawful for any producer to operate, maintain or permit
the use of a jukebox or other mechanical amusement device within the
township, unless permit or permits shall have been issued to him as
hereafter prescribed and the tax herein imposed paid in accordance
with the provisions herein made.
A tax to provide revenue for general township
purposes is hereby levied, assessed and imposed upon the privilege
of operating, maintaining or permitting the use of jukeboxes and mechanical
amusement devices within the township as follows, which tax shall
be paid by the person acquiring such privilege:
A.
On each jukebox installed for use or available for
rental, within the township, $10 per calendar year or portion thereof.
B.
On each mechanical amusement device installed for
use or available for rental, within the township, $20 per calendar
year or portion thereof.
(1)
Provided: That no tax shall be imposed under this
ordinance on any jukebox or mechanical amusement device for the use
of which no fee is charged or collected; that no tax shall be imposed
oftener than once in any year on an individual device taxable under
this ordinance.
The tax imposed under this ordinance shall be
payable by the person operating, maintaining or permitting the use
of a jukebox or any device subject to such tax. Such tax shall be
payable at the time of installation or first rental. No deduction
or refund of any tax payable under this ordinance shall be granted
in the case of any tax payable for less than a full calendar year,
or in the case of any device destroyed, stolen, sold or otherwise
disposed of or transferred after payment of the tax.
Every producer desiring to maintain, operate
or permit the use of such device or jukebox shall secure from the
Secretary a permit upon a form prescribed, prepared and furnished
by the Secretary which shall set forth the name of the producer, the
location of the device or jukebox and such information as the Secretary
shall require. The producer shall pay the tax required by this ordinance
at the time of securing permit, and no permit shall be issued until
the tax is paid. Triplicate original copies of the permit shall be
made for the records of the township. The Secretary may also give
to the producer a gummed seal to be affixed to each device upon which
the tax is paid.
A.
In case of the loss, defacement or destruction of
any original permit or seal, the person to whom such certificates
or seal was issued shall apply to the Township Secretary, who may
issue a new permit or seal upon payment of a fee of $1 and who shall
amend the duplicate of the permit first issued in case that a new
permit has been issued.
All taxes, interest and penalties received,
collected or recovered under the provisions of this ordinance shall
be paid unto the Treasurer of the Township of Springfield for the
use and benefit of the Township of Springfield.
Any person, copartnership, association or corporation
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this ordinance or any regulation or requirement pursuant
thereto and authorized thereby shall be subject to a fine not to exceed
$100, and costs for each such offense, or to undergo imprisonment
for not more than 30 days for the nonpayment of such fine and costs
within 10 days from the imposition thereof. Such fine imposed by this
section shall be in addition to any other penalty by any other section
of this ordinance.
The provisions of this ordinance are severable,
and if any of its provisions or exemptions shall be held to be illegal,
invalid or unconstitutional, the decision of the court shall not affect
or impair any of the remaining provisions of this ordinance. It is
hereby declared to be the legislative intent that this ordinance would
have been adopted if such illegal, invalid or unconstitutional provisions
or exemptions had not been included herein.
The revenues collected under this ordinance
are hereby appropriated as follows: equally between any administrative
department and the construction or extensions of public buildings
and facilities.
This ordinance shall become effective on January
1, 1968.
All ordinances or parts of ordinances inconsistent
herewith be and the same are hereby repealed.
