[Adopted 3-9-1982 by Ord. No. 66]
This article shall be known and may be cited as the "New Garden Township Amusement Tax Ordinance No. 66 of 1982."
The following words and phrases when used in this article shall have the meaning ascribed to them in this section, unless the context clearly indicates a different meaning:
ADMISSION
The privilege of attending or engaging in an amusement, other than as an employee of the producer or as a state or local officer on official business.
ADMISSION CHARGE
The price or consideration established or paid for an admission, whichever is higher. It shall not include membership dues, fees or assessments of nonprofit organization nor, so long as exempted by state law, admission charges to motion-picture theaters.
AMUSEMENT
All manner and form of entertainment, diversion or sport conducted within the Township and open to the public (or a limited portion of the public) for a monetary consideration.
COLLECTOR
The license tax officer, appointed by the Supervisors of New Garden Township, or such other person or entity legally authorized and duly empowered to collect taxes.
PERMANENT AMUSEMENT
Any amusement which is conducted or is to be conducted at one location for a period of more than 10 days.
PERSON
Any individual, partnership, limited partnership, association or corporation.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Township where an amusement is conducted.
PRODUCER
Any person conducting any amusement, temporary or permanent, within the Township.
TEMPORARY AMUSEMENT
Any amusement which is conducted or is to be conducted at one location for a period of 10 days or less.
TOWNSHIP
New Garden Township, the territorial limits of which comprise of New Garden Township, Chester County, Pennsylvania.
A tax at the rate of 10% is hereby imposed, for general revenue purposes, upon the admission charges applicable to all admissions to any amusement within the Township, which tax shall be paid by the person so admitted.
A. 
On or after the effective date of this article it shall be unlawful for any producer to conduct any amusement within the Township unless he shall have first obtained a permit as provided herein; furthermore, it shall be unlawful for the person in possession, or entitled to possession, of a place of amusement to permit or allow a producer to conduct an amusement there unless the producer shall have first secured a permit as provided herein.
B. 
Every producer desiring to conduct any amusement within the Township shall file with the Collector 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 as required by this article. A permit shall be issued for a permanent or temporary amusement at a fee as set from time to time by resolution of the Board of Supervisors.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
C. 
Every application for such permit or permits shall be made upon a form furnished by the Collector 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 amusement, the location of the amusement covered by the application, and such other location as the Collector may require. If the applicant conducts or intends an amusement at more than one location within the Township, a separate application shall be filed and a permit fee paid for each such location. In the case of a temporary amusement, the date and length of time such amusement is to be conducted shall be set forth, and the application shall state the name and address of the person in possession, or entitled to possession of place of amusement where such amusement is to be conducted. The application shall be signed by the applicant, if a natural person, and in the case of an association or partnership, by a member or partner thereof, and in the case of a corporation, by an officer thereof.
D. 
Upon approval of each application and the payment of any permit fee herein required, the Collector shall issue to each applicant a permanent or temporary amusement permit for each applied for location. Amusement permits shall not be assignable and shall be valid only for the person and location in whose name and for which they are issued, and shall at all times be conspicuously displayed at the location for which they are issued. All permanent amusement permits shall expire on the 30th day of June of each year, unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Township, but may be renewed annually before such time upon application to the Collector and payment of a renewal fee as set from time to time by resolution of the Board of Supervisors. All temporary amusement permits shall expire at the time specified therein.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
E. 
In the case of loss, defacement or destruction of any permits, the person to whom the permit was issued shall apply to the Collector for a new permit for which a fee as set from time to time by resolution of the Board of Supervisors shall be charged.[3]
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
The tax imposed by this article shall not apply to admission charges to any amusement (or to specific performances or occasions of any amusement) the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of:
(1) 
Any religious, educational or charitable institution, society or organization; or
(2) 
Any organization or association created and maintained for the purpose of benefiting the members, or the dependents or heirs of members, of police, or paid or volunteer fire departments within the Township; or
(3) 
Any parent-teacher association of a school within the Township; or
(4) 
Any recognized extracurricular activity of a school within the Township.
B. 
Notwithstanding the above, the producer of any amusement shall collect the tax imposed by this article and pay it to the Township as provided below, unless (or except to the extent that) the Collector shall have issued a certificate of exemption for such amusement (or for one or more performances thereof).
C. 
Upon production of evidence by the applicant for a certificate of exemption that contributions to the organization or entity sought to be benefited by the proposed amusement are deductible by persons making such contributions from gross income under the Internal Revenue Code, the Collector shall issue a certificate of exemption as of course, but the Collector, nevertheless, may issue a certificate of exemption in other cases in accordance with the standards set forth above upon production by the applicant of evidence that admissions to the proposed amusement are exempt hereunder.
D. 
Whenever, after proper application upon forms provided by the Collector, and the production of appropriate information requested by him, an application for a certificate of exemption is denied, the applicant therefor may appeal, within five days of the denial, to the Supervisors of New Garden Township which shall, within a reasonable time thereafter, afford the applicant a hearing and either affirm the action of the Collector or direct him to issue a certificate of exemption.
A. 
Every producer within the Township shall collect the tax imposed by this article and shall be liable to the Township, as an agent thereof, for the payment of the same into the Township treasury through the Collector as hereinafter provided in this article.
B. 
If a permit is obtained for conducting a temporary amusement by a producer not otherwise entitled to possession of the place where the amusement is to be conducted, the tax imposed by this article shall be collected by the person in possession, or entitled to possession of the place where such temporary amusement is held or conducted, unless collected by the producer.
A. 
Every producer of a permanent amusement shall, on or before the tenth day of each month, after the effective date of this article, transmit to the Collector on a form prescribed and prepared by him, under oath or affirmation, a report of the total admissions charged or collected during the preceding month, and the total amount of tax due from such producer upon such admissions; provided that said report, in the event of separate performance given in different portions of the same day for which such producer shall charge for admissions in different amounts, or as to one or more of which a certificate of exemption shall have been issued, shall identify any exempt performance and shall show separately the number of admissions charged or collected and the respective amounts of tax due thereon for such different portions of each day.
B. 
Every producer conducting a temporary amusement shall, at the close of each day on which such amusement is held, after the effective date of this article, transmit to the Collector on a form prescribed and prepared by him, under oath or affirmation, a report of the total admissions charged or collecting during the day, and the total amount of tax due from such producer upon such admissions.
C. 
Every producer, at the time of making the reports required by this section, but not sooner than July 1, 1982, shall pay to the Collector the total amount of taxes due to the Township during the period for which the report is made; provided, that such person may deduct therefrom 2% thereof, providing that payment is made on or before the due date thereof. All such taxes shall bear interest at the rate of one percent per month, or fractional part of a month, from the day they are due and payable until paid and the producer shall be liable for such interest.
A. 
If any producer shall neglect or refuse to make any report or payment as herein required an additional 10% of the amount of the tax shall be added by the Collector and collected. All such taxes shall be recoverable as other debts due the Township are now, by law, recoverable.
B. 
Any person who shall violate any provision of this article shall, upon being found liable thereof in any civil enforcement proceeding, pay a fine of not more than $600, plus court costs and reasonable attorneys' fees, for each and every violation. Each twenty-four-hour period during which failure to comply continues shall constitute a separate violation. This remedy shall be in addition to any other lawful remedies available to the Township.
[Amended 10-5-1998 by Ord. No. 128]
If the Collector shall not be satisfied with the report and payment of tax made by any producer under the provisions of this article, he 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 Collector is authorized to examine the books, papers, 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.
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 Collector, a report is found to be incorrect, the Collector shall estimate the tax due by such producer, and determine the amount due by him for taxes, penalties and interest thereon.
The Collector may suspend or, after hearing, revoke an amusement permit whenever he 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 Collector shall request the holder thereof to surrender to him immediately all permits or duplicates thereof issued to him and the holder shall surrender promptly all such permits to the Collector as requested. Whenever the Collector suspends an amusement permit, he shall notify the holder immediately, and the Supervisors of New Garden Township shall afford the holder a hearing, if requested, within five days of such notice. After such hearing, the Township shall either rescind the order of suspension or, good cause appearing therefor, shall continue the suspension or revoke the permit.
All taxes, interest, and penalties collected or received under the provisions of this article shall be paid over into the treasury of the Township for the use and benefit of the Township.
The Collector is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations, and take such other measures as may be necessary or convenient to carry this article into effect, and may, in his discretion, require reasonable deposits to be made by applicants for temporary permits.