[Adopted 11-9-1956 by Ord. No. 102 (Ch. 24, Part 1, of the
1990 Code)]
[Amended 12-8-1967 by Ord. No. 1967-12; 8-9-1995 by Ord. No. 1995-6]
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meaning herein
indicated:
Monetary charge of any character whatever, including donations,
contributions, and dues, or membership fees (periodical or otherwise)
charged or paid for the privilege of attending or engaging in or for
the use of any of the equipment used in connection with amusements
as hereinafter defined; provided that, in the case of person (except
bona fide employees of the person conducting the amusement or Township
officers on official business) 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
the following: theatrical performance, operatic performance, sound
show, side show, amusement park and all forms of entertainment therein,
dancing, golf course, bowling alley, billiard game, athletic contest
and any other form of diversion, sports pastime, or recreation for
which admission is charged or paid; provided, the amusement shall
not include any form of entertainment accompanying or incidental to
the serving of food or drink or the sale of merchandise, where the
charge for admission is wholly included in the price paid for refreshment
or merchandise; provided further that "amusement" shall not include
any form of entertainment, the proceeds of which, after payment of
reasonable expenses, inure exclusively to the benefit of religious,
educational or charitable institutions, societies, or organizations,
veterans' organizations, or police or firemen's pension organization.
That person duly appointed by a resolution of the Board of
Commissioners of Swatara Township to administer and enforce the provisions
of the Swatara Township Amusement Tax (this article), which officer
shall serve at the pleasure of the Board of Commissioners.
Natural person, firm, association, copartnership, or corporation
(except such corporations as are exempt from taxation under the Act
of Assembly, 1965 P.L. 1257, No. 511, as amended[1]).
[1]
Editor's Note: See 53 P.S. § 6901
et seq. and 53 P.S. § 6924.101 et seq.
[Amended 12-8-1967 by Ord. No. 1967-12[1]]
A tax is hereby imposed for general Township
purposes at the rate of $0.01 for every $0.40, or fraction thereof,
of admission to any amusement within the Township of Swatara, provided
that, where no fixed admission is charged, the tax shall be based
upon the gross admissions collected.
[1]
Editor's Note: This ordinance was levying
the tax for the year 1968 and on a calendar-year basis thereafter.
[Amended 12-8-1967 by Ord. No. 1967-12; 4-11-1990 by Ord. No. 1990-1; 8-9-1995 by Ord. No. 1995-6]
A.
Any person desiring to conduct or to continue to conduct
any amusement within the Township shall file with the Amusement Tax
Officer an application for a permanent amusement permit or a temporary
amusement permit, as the case may be, and shall pay the fee for such
permit required by this section. In the case of any amusement that
is to continue for longer than 10 days, a permanent amusement permit
shall be issued at a fee established from time to time by the Board
of Commissioners. In the case of any amusement that is to continue
for 10 days or less, a temporary permit shall be issued at a fee established
from time to time by the Board of Commissioners.
B.
The Amusement Tax Officer shall procure, at the expense
of the Township, a sufficient number of permit forms, on each of which
the following information shall be printed or inserted in ink or by
typewriter:
(1)
The name of the Township.
(2)
Whether a temporary or a permanent permit.
(3)
The name and address of the person receiving the permit.
(4)
The location of the amusement covered by the permit.
(5)
The type of amusement.
(6)
The period for which the permit is issued. (Permanent
permits shall be good until December 31 of the year in which issued;
temporary permits shall be good until the last day the amusement is
conducted.)
(7)
The number of the permit.
(8)
The date when the certificate is issued.
(9)
The signature of the Amusement Tax Officer.
C.
Every permit shall be issued in duplicate. The original,
to which the Township Seal shall be affixed, shall be given to the
person applying for the permit and the duplicate shall be kept on
file by the Amusement Tax Officer.
D.
In case of the loss, defacement, or destruction of
any permit, the person to whom the permit was issued shall apply to
the Amusement Tax Officer, who may issue a new permit, for which a
fee established from time to time by the Board of Commissioners shall
be charged.
[Amended by Ord. No. 113; Ord. No. 1966-3; 12-8-1967 by Ord. No. 1967-12; 8-9-1995 by Ord. No. 1995-6]
A.
Every holder of a permanent permit shall, on or before
the 10th day of every month, transmit to the Amusement Tax Officer
a report under oath or affirmation, of the total admission 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 Amusement Tax Officer the entire amount of tax due.
B.
Every holder of a temporary certificate shall, at
the close of each day on which the amusement is held, pay over to
the Amusement Tax Officer 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 Amusement Tax Officer a report of the total admission
charged or collected on such day and the total amount of tax due on
such admissions. On the day of 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 a permanent permit or of a temporary
certificate shall keep and maintain records showing the daily admissions
charged or collected which records shall be open to inspection by
the Amusement Tax Officer or any other official or agent authorized
by the Township Commissioners to inspect the same; said records shall
not be destroyed for a period of one year from the date the reports
based thereon are filed with the Amusement Tax Officer; provided that
the President of the Board of Commissioners may in any case direct
a Township policeman to receive any tax due under this act, and to
pay over such moneys to the Amusement Tax Officer at the earliest
opportunity; provided that in every case, the Amusement Tax Officer
shall furnish to the person paying any tax levied under this article
a receipt for the payment of such tax.
[Amended 12-8-1967 by Ord. No. 1967-12]
If any tax levied in pursuance 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.
[Amended 12-8-1967 by Ord. No. 1967-12; 8-9-1995 by Ord. No. 1995-6]
Any information gained by the Amusement Tax
Officer or any other official or agent of the Township as a result
of any returns, investigations, or verifications required or authorized
by this article shall be confidential, except for official purposes,
and except in accordance with proper judicial order, or as otherwise
provided by law. Any disclosure of any information, contrary to the
provisions of this section shall constitute a violation of this article.
[Amended 12-8-1967 by Ord. No. 1967-12; 8-9-1995 by Ord. No. 1995-6]
A.
The Amusement Tax Officer or his or her appointed
deputies shall have the power in the name of the Township to institute
proceedings against any and all persons who violate the provisions
of this article.
[Amended 12-8-1967 by Ord. No. 1967-12; 4-11-1990 by Ord. No. 1990-1]
Any person convicted before any Magisterial
District Judge of violating or failing to carry out any of the provisions
or requirements of this article or of neglecting, failing, or refusing
to furnish complete and correct reports or returns or to pay over
any tax levied by this article at the time required or of knowingly
making any incomplete, 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 $600 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; provided that
such fine or penalty shall be in addition to any other penalty imposed
by any other section of this article.
[Amended 8-9-1995 by Ord. No. 1995-6]
A.
The Amusement Tax Officer is charged with the duties
of collecting and receiving taxes, fines and penalties imposed by
this article. It shall be his or her duty to keep a record showing
the amount received by him or her, from whom received and the date
of such receipt.
B.
The Amusement Tax Officer and his or her duly appointed
agents are hereby empowered with the approval of the Board of Commissioners
of the Township of Swatara to prescribe, adopt and promulgate rules
and regulations relating to any matter pertaining to the administration
and enforcement of this article, and charged with enforcing the provisions
of this article and any rules and/or regulations promulgated pursuant
hereto.
C.
If any person required to secure a permit under this
article shall fail to file a report which, on its face, appears incorrect
or insufficient, the Amusement Tax Officer or his or her duly appointed
agents shall assess said person or persons an amount of tax which
said Amusement Tax Officer or his or her duly appointed agents shall
give the parties assessed a notice in which shall be stated the amount
of tax imposed or levied.
D.
Every holder of an amusement permit shall keep and
maintain complete records showing the daily admissions charged or
collected, the amount of tax due and any other information necessary
to determine the amount of tax due.
E.
Any person aggrieved by any decision of the Amusement
Tax Officer shall have the right to appeal to the Court of Common
Pleas, as in all other cases.
F.
The Amusement Tax Officer shall, before entering upon
the duties of his or her office, give bond to the Township, with a
surety company or other company authorized by law to act as surety,
to be approved by the Board of Commissioners, or its designee, in
an amount designated by resolution, conditioned for the faithful discharge
of his or her duties, and further conditioned on a just accounting
for and paying over all monies belonging to the Township, funds that
may come into his or her hands, and to adequately protect the Township
from any illegal or unfaithful action by the Amusement Tax Officer.
The cost of such bond shall be paid by the Township.
