[Adopted 4-3-1997 by Ord. No. 1997-01]
This article shall be known and may be cited
as “Franklin Township Admissions Tax Ordinance of 1997.”
The following words and phrases when used in
this article shall have the meaning ascribed to them in this section
except where the context clearly indicates a different meaning:
All manner and form of entertainment, amusement, recreation,
education, exhibition, or sport, including but not limited to theatrical
performances, lectures, historical exhibitions, and/or displays, swimming
or bathing pools, either natural or man made, amusement parks, museums,
golf courses, stadia, circus, carnivals, fairgrounds, athletic events,
dances, musicals or concerts, and all other forms and manner of sport,
recreation, past time, diversion or edification.
[Amended 3-4-2004 by Ord. No. 2004-03]
Monetary charges of any character whatever, including monies,
donations, rentals or contributions charged to or paid by the general
public or a limited or selected number thereof, directly or indirectly,
for the right or privilege to enter into a place, indoors or outdoors
within the Township and/or for the right or privilege of attending,
viewing or engaging in activities as herein defined.
Any person who collects admissions either directly or indirectly.
Any individual, partnership, limited partnership, estate,
trust, association, firm or corporation. Whenever used in any clause
prescribing and imposing a civil or criminal penalty, the term “person,”
as applied to a partnership, limited partnership, firm or association,
shall mean the partners or members thereof, and as applied to a corporation,
the officers thereof.
Township of Franklin, Adams County, Pennsylvania.
There shall be levied, assessed, collected and
paid a tax of 10% of the amount paid for admission to any place or
activity within the Township to be paid by the person so admitted
and collected and remitted to the Township by the person charging
such admission fees.
The tax hereby imposed shall be for general
revenue purposes.
It shall be the duty and responsibility of the
operators of all activities and places of admission covered by this
article to collect the tax imposed by this article, and the collectors
shall be liable to the Township as agents thereof to collect, compute,
account for and remit said tax revenue. Collectors may deduct an amount
equivalent to 2% of the total sum collected as compensation for the
costs of collection.
On or before the 15th day of each month following
the collection of any admissions as defined herein, the collector
of said admissions shall transmit to the Secretary of the Board of
Supervisors of Franklin Township a report of the total admissions
charged or collected the previous month and the total amount of tax
due and at the same time, shall pay to the Secretary of the said Board
the total amount of tax due for the operations of the preceding month.
Each person operating an activity or place of
admission as defined herein within Franklin Township shall keep an
accurate record of all admissions charged or collected and the Township
Supervisors, or their properly appointed agent, shall have access
to the books and records relating to the number of admissions charged
or collected of the person conducting such activity or place of admission,
at reasonable times for the purpose of verifying and ascertaining
the number of paid admissions received or charged by such person,
provided that any information gained by the Township Supervisors,
or their duly authorized agent, as a result of any reports, investigations
or verifications required or authorized by this article shall be confidential
except for official purposes, and any disclosure of any information
contrary to the provisions of this section shall constitute a violation
of this article.
The Chairman of the Board of Supervisors of
Franklin Township is hereby charged with the enforcement of this article.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due and unpaid shall be added thereto.
The Chairman of the Board of Supervisors of
Franklin Township in his capacity as enforcer of this article, may
sue in any court with jurisdiction for the recovery of taxes, interest
and penalties due and unpaid under this article, in addition to any
other remedies available.
Any person who violates the provisions of this
article shall be subject to such enforcement remedies available to
the Township pursuant to the laws of the Commonwealth of Pennsylvania,
as amended from time to time. The fine for violation of this article
shall be the maximum allowed by law for violation of a municipal tax
ordinance, as may be amended from time to time, and which is $600
at the date of the adoption of this article. Each month's failure
to comply with this article shall be deemed a separate offense.
