[Adopted 4-8-1968 by Ord. No. 114]
[1]
Editor's Note: The ordaining clause of the
ordinance imposing a tax on admissions to amusements stated that it
was enacted under the authority of The Local Tax Enabling Act.
The following terms, when used in this article,
shall have the meaning herein indicated, except where the context
clearly indicates or requires a different meaning:
The established price or regular monetary charge of any character
whatever, 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 of attending or engaging in any entertainment or amusement,
provided that when such entertainment or amusement is conducted in
any roof garden, nightclub, cabaret or other place where the charge
for admission is wholly or in part included in the price paid for
refreshments, service or merchandise, the amount paid for "admissions"
to such amusement may, at the option of the producer, be deemed to
be 50% of the amount paid for refreshment, service or merchandise,
or the producer may submit a return, supported by evidence satisfactory
to the said Township, of the actual expenditure paid out of the total
"admissions" charged for amusements and pay a tax in accordance with
this article upon the actual expenditures made for such amusements.
All manner and forms of entertainment, including, without
limitation, 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, baseball and softball
games, skating, golfing, tennis, hockey, bathing, swimming, archery,
shooting, riding, bicycling, dancing, rowing, bowling, billiards,
pool and all other forms of diversion, sport, recreation or pastime,
shows, exhibitions, expositions, trade shows, 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 professional
services.
[Amended 10-19-2006 by Ord. No. 558]
Any partnership, limited partnership or other forms of unincorporated
enterprise owned by two or more persons.
[Added 10-19-2006 by Ord. No. 558]
The person authorized by the Board of Supervisors of Lower
Providence Township to administer the within tax or the Business Tax
Receiver’s duly authorized or deputized agents.
[Added 10-19-2006 by Ord. No. 558]
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, services or merchandise, the amount paid for admission
to such amusement shall be deemed to be 50% of the amount paid for
refreshment, services and merchandise.
[Added 10-19-2006 by Ord. No. 558]
The act of paying or giving the established price or monetary
charge, and made, exacted or accepted before or after the event of
the amusement.
Includes every natural person, copartnership, firm, association,
fiduciary or corporation, and when applied to partnerships, shall
refer to the partners; and when applied to associations, shall refer
to the members; and when applied to corporations, shall refer to the
officers.
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, theaters, exposition and
trade shows, opera houses, moving-picture houses, amusement parks,
stadiums, arenas, velodromes, baseball and softball parks, skating
rinks, circus or carnival tents or grounds, fairgrounds, 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.
[Amended 10-19-2006 by Ord. No. 558]
Any person conducting any place of amusement, as herein defined,
where the general public or a limited or selected number thereof may,
upon the payment of an established price, attend or engage in any
amusement.
[Added 10-19-2006 by Ord. No. 558]
Any amusement that is conducted for less than 60 consecutive
calendar days.
[Added 10-19-2006 by Ord. No. 558]
Lower Providence Township, Montgomery County, Pennsylvania.
[Added 10-19-2006 by Ord. No. 558]
A.Â
A tax is hereby imposed upon the sales of admissions
to or on the privilege of attending or engaging in amusements, at
the rate of 10% of the sales of admission or 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, provided that where such fixed admission or established
price is based upon a unit or frame and the spectator or participant
partakes of a series of units or frames at each event, the tax shall
be based upon the gross sales of such admission charged, but not in
excess of 10% thereof.
B.Â
In the case of persons admitted free or at reduced
rates to any place of amusement at a time when and under circumstances
where an admission fee is charged to other persons, the tax imposed
by this article 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 person so admitted.
C.Â
No tax shall be imposed or collected on admissions
to amusements conducted, supervised or controlled by any church or
any religious denomination, provided that such amusement is conducted
and held wholly within the confines of the church property.
D.Â
No tax shall be imposed or collected on admissions
to amusements, athletic contests or entertainments conducted, supervised
or controlled by the Methacton School District, or any of its duly
authorized schools, departments or agencies, as a public school function.
[Amended 10-19-2006 by Ord. No. 558]
E.Â
No tax shall be imposed or collected on admissions
to amusements or entertainments conducted, supervised or controlled
by a charitable nonprofit group or association, such as fire companies
and parent-teacher associations, when such amusements and entertainments
are held and conducted for charitable purposes.
A.Â
On and after the effective date of this article, it
shall be unlawful for any producer to continue to conduct or thereafter
to begin to conduct any form of amusement at any permanent or temporary
place of amusement within the Township of Lower Providence unless
an amusement permit or permits shall have been issued to him as hereinafter
prescribed and the tax herein imposed paid in accordance with the
provisions herein made.
B.Â
Application procedure.
[Amended 6-16-2005 by Ord. No. 526; 10-19-2006 by Ord. No.
558]
(1)Â
Every producer desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
Lower Providence shall file an application for a permanent or temporary
permit or permits, as the case may be, with the Business Tax Receiver
of the Township of Lower Providence. Every application for such permit
or permits shall be made upon a form prescribed, prepared and furnished
by the Business Tax Receiver of the Township of Lower Providence and
shall set forth the name under which the applicant conducts or intends
to conduct an amusement, whether the applicant conducts or intends
to conduct a permanent or temporary place of amusement and such other
information as the Business Tax Receiver may require. If the applicant
has or intends to have more than one place of amusement within the
Township of Lower Providence, the application shall state the location
of each place of amusement. In the case of an application for a permit
for a temporary place of amusement, the application shall state the
names and addresses of the principal officers thereof, and any other
information prescribed by the Business Tax Receiver for purposes of
identification. The application shall be signed and verified by oath
or affirmation by a member or partner thereof, and in the case of
a corporation, by an executive officer thereof or some other person
specifically authorized by the corporation to sign the application,
to which shall be attached the written evidence of his authority.
(2)Â
At the time of making such application, the applicant
shall pay to the Business Tax Receiver a permit fee of $25 for each
temporary permit, which shall be good for no longer than 60 consecutive
days, or a permit fee of $100 for an annual permit, good for the remainder
of the calendar year.
[Amended 6-16-2005 by Ord. No. 526]
(3)Â
Upon approval of the application and the payment of
any permit fee or fees herein required, the Business Tax Receiver
shall grant and issue to each applicant an annual or temporary amusement
permit for each place of amusement within the Township of Lower Providence
as set forth in his application. Amusement permits shall not be assignable
and shall be valid only for the persons in whose names issued and
for the conduct of amusement 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
at the end of the calendar year, unless sooner suspended, surrendered
or revoked for cause by the Board of Supervisors of the Township of
Lower Providence. Permits for temporary places of amusement shall
expire at the time specified therein.
C.Â
Whenever any permit, issued under the provisions of
this article, is defaced, destroyed or lost, the Business Tax Receiver
may issue a duplicate permit to the holder of the defaced, destroyed,
or lost permit upon the payment of a fee of $5.
[Amended 10-19-2006 by Ord. No. 558]
D.Â
The Board of Supervisors of the Township of Lower
Providence may suspend or, after hearing, revoke any amusement permit
whenever it finds that the holder thereof has failed to comply with
any of the provisions of this article. Upon suspending or revoking
any amusement permit, the Board of Supervisors shall require the holder
thereof to surrender immediately all permits or duplicates thereof
issued to him, and the holder shall surrender promptly all such permits
to the Secretary of the Township of Lower Providence as required.
Whenever the Board of Supervisors suspends an amusement permit, it
shall notify the holder immediately and afford him a hearing, if desired
and if the hearing has not already been afforded. After such a hearing,
the Board of Supervisors shall either rescind its order of suspension
or, good cause appearing therefor, continue the suspension or revoke
the permit.
A.Â
Producers shall collect the tax imposed by this article
and shall be liable to the Board of Supervisors of the Township of
Lower Providence as agents thereof for the payment of the same into
the treasury of the Township of Lower Providence, through the Business
Tax Receiver of the Township of Lower Providence, as hereinafter provided
in this article.
[Amended 10-19-2006 by Ord. No. 558]
B.Â
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessees or custodians
of any place where the temporary amusement is to be conducted, the
tax imposed by this article shall be paid by the owner, lessee or
custodian of such place where such temporary amusement is held or
conducted unless paid by the producer conducting the amusement.
[Amended 10-19-2006 by Ord. No. 558]
A.Â
Every holder of a permanent permit shall, on or before
the 10th day of each month, transmit to the Business Tax Receiver
a report, in duplicate, under oath or affirmation, of the total admissions,
as herein defined, charged or collected and the total amount of tax
due from persons upon such admissions under this article, and at the
same time shall pay over to the Business Tax Receiver the entire amount
of tax due.
B.Â
Every holder of a temporary permit shall, promptly
after each day's performance, pay over to the Business Tax Receiver
the amount of tax due from such person under this article upon admissions,
as herein defined, for such day, and at the same time shall submit
to the Business Tax Receiver a report, in duplicate, of the total
admissions, as herein defined, 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, herein defined, charged or collected during the period
in which such temporary permit was in effect and of all taxes due
and paid; provided that the Business Tax Receiver may in any case
direct any constable to receive any tax due under this article and
to pay over such moneys to the Business Tax Receiver at the earliest
opportunity; provided further that in every case the Business Tax
Receiver shall furnish to the person paying any tax levied under this
article a receipt for the payment.
C.Â
Every producer shall maintain daily records for each
day on which an amusement is conducted, indicating the number of persons
admitted to that amusement; the established price of admission or
other such cover charge paid by each person; the number of persons
admitted without paying the established price of admission and the
established price of admission charged to other persons at the time
of admission of the nonpaying admittee; and the gross amount of admission
fees received on that day. All such information shall be set forth
on the return filed pursuant to this section.
[Amended 10-19-2006 by Ord. No. 558]
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, plus interest of 1 1/4% of
the tax due each month or a fractional part thereof from the day the
tax is due and payable until paid.
[Amended 10-19-2006 by Ord. No. 558]
The Business Tax Receiver is hereby authorized
and empowered to make a determination of the tax due by such producer,
based upon 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 Business Tax Receiver of the Township of Lower
Providence or any authorized agent or officer of the Board of Supervisors
is authorized to examine the books, papers, tickets, ticket stubs
and records of any producer taxable under this article to verify the
accuracy of any report or payment made under the provisions thereof
or to ascertain whether the taxes imposed by this article have been
paid.
[Amended 10-19-2006 by Ord. No. 558]
Any information gained by the Business Tax Receiver
or any other official or agent of the Board of Supervisors of Lower
Providence Township as a result of any returns, investigations or
verification 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 10-19-2006 by Ord. No. 558]
A.Â
All taxes imposed by this article, together with all
penalties, shall be recoverable by the Board of Supervisors of the
Township of Lower Providence as other debts of like amount are recovered.
B.Â
The Business Tax Receiver shall have the power in
the name of the Township to collect unpaid or unremitted taxes, interest
and penalties from the producers owing such taxes, interest and penalties
by institution of a civil action or other appropriate remedy.
C.Â
If for any reason the tax is not paid or remitted
when due and suit is brought for the recovery of any such tax, the
person liable therefor shall be liable for the costs of collection
and interest and penalties herein imposed, including but not limited
to legal fees and charges incurred by the Township in the collection
of the tax authorized by this article.
D.Â
The Business Tax Receiver shall have the power to
report all persons who have neglected or refused to pay or remit the
amount of tax due to the Township Solicitor, who shall file a municipal
claim in the office of the Prothonotary of Montgomery County against
each such taxpayer or producer in the amount of the tax due and any
penalties or interest accrued.
E.Â
The Business Tax Receiver shall have the power to
revoke the permit or permits of any person who shall fail or refuse
to file a return as required by this article or who shall fail or
refuse to pay or remit any taxes, interest or penalty due.
F.Â
In addition to the above remedies, the Business Tax
Receiver shall have the power to recover unpaid or unremitted taxes
as other debts or like amounts are now by law recoverable.
[Amended 10-19-2006 by Ord. No. 558]
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 any investigation by the Business Tax Receiver or any
authorized agent of the Board of Supervisors of the Township of Lower
Providence, a report is found to be incorrect, the Business Tax Receiver
shall estimate the tax due by such producer and determine the amount
due by him for taxes, penalties and interest thereon.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township of Lower Providence for
use and benefit of the Township of Lower Providence.
[Amended 10-19-2006 by Ord. No. 558]
The Business Tax Receiver is authorized and
empowered to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter or thing pertaining to the administration and
enforcement of the provisions of this article.
[Amended 3-14-1983 by Ord. No. 295]
Any person, copartnership, association or corporation
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this article or any regulation or requirement pursuant
thereto and authorized thereby shall, upon conviction before any District
Justice, be subject to a fine or penalty not to exceed $300 and costs
for each such offense. Such fine or penalty imposed by this section
shall be in addition to any other penalty imposed by any other section
of this article.
