[Adopted 9-11-2007 by Ord. No. 07-14]
This article shall be known and cited as the
"Hanover Township amusement Tax Ordinance."
An ordinance providing for the assessment of
a tax upon the admission to any amusement, as hereinafter defined,
within the Township, as well as providing procedures for the assessment,
collection and enforcement of said tax.
A.
ADMISSION
AMUSEMENT
ASSOCIATION
COLLECTOR
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
Unless otherwise expressly stated, the following words,
terms and phrases shall, within the context of the instant ordinance,
have the following meanings:
A monetary charge of any character whatsoever charged or
paid for the privilege of attending or engaging in an amusement, as
hereinafter defined, provided that such monetary charge for each amusement
is in excess of $7 per person, as hereinafter defined.
All manner and forms of entertainment and recreation, including,
but not limited to, theatrical and operatic performance, concerts,
vaudeville, circus, carnival and side show, all forms of entertainment
at any fairground or amusement park, athletic contests, swimming pools,
swim club, golf driving ranges, miniature golf courses, golf course,
golfing clubs, country clubs, sport exhibitions, athletic or sport
participation, dancing, dance halls, ice- and roller-skating rinks,
lectures, bowling alleys, billiard halls, and all other forms of diversion,
sport, recreation, pastime, show, exhibition, contest, display, game
and all other methods of obtaining admission, participation or use
charges, donations, contributions or monetary charges of any character,
from the general public, or a limited or select number thereof, whether
directly or indirectly, in return for other than tangible property,
excluding, however, motion picture exhibitions; provided, however,
that "amusement" shall specifically not include those forms of entertainment
and recreation where the admission is $7 or less per person, per amusement.
Any partnership, limited partnership, joint venture, unincorporated
association or other form of unincorporated enterprise, owned or organized
and operated by two or more persons.
Any person appointed by resolution of the Board of Supervisors
of the Township to administer and collect the tax assessed, levied
and imposed by this article.
Regular monetary charge of any character whatever, including
donations, contributions and dues, or membership fees (whether periodic
or otherwise), fixed and enacted, 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 at any roof garden, night
club, cabaret or other place where the charge for admission is wholly,
or in part, included in the price paid for refreshment, service or
merchandise, the amount paid for admission to such amusement shall
be deemed to be 50% of the amount paid for refreshment, service and
merchandise, excluding, however, membership fees or dues in organizations
which are exempt from federal income tax pursuant to Section 501(c)(3)
and (4) of the United States Internal Revenue Code.
Every natural person, association or corporation. Whenever
used in any clause prescribing and/or imposing a penalty, the term,
as applied to partnerships or associations, shall mean the managing
partner(s) or director(s) thereof and, as applied to corporations,
the officer(s) thereof.
Any place, whether 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.
Any person, as herein defined, operating or conducting a
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 as herein defined.
B.
The singular shall include the plural, and the plural
shall include the singular. The masculine shall include the feminine
and the neuter, and the feminine shall include the masculine and the
neuter. The neuter shall include both the masculine and the feminine.
On or after the effective date of this article,
it shall be unlawful for any producer to conduct or continue to conduct,
or thereafter to begin to conduct, any form of amusement at 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 hereinafter prescribed and the tax herein imposed
paid in accordance with the provisions herein made.
A.
Application; fee; approval; expiration.
(1)
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 require, with the Township Manager.
Every application for such permit or permits shall be made upon a
form prescribed, prepared and furnished by the Township Manager and
shall set forth the name under which the applicant conducts or intends
to conduct a permanent or temporary place, or an itinerant form, of
amusement, the location of the amusement and such other information
as the Township Manager may require, and each such application shall
be signed by the applicant(s). If the applicant has or intends to
have more than one place of amusement within the Township, the application(s)
shall state the location of each place of amusement and, in the case
of an 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 application 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 applicant
is an Association or corporation, the application must set forth names
and addresses of the principal officers thereof, as well as any other
information prescribed by the Township Manager for purposes of identification.
The application shall be signed and verified by oath or affirmation
by the producer, if a natural person, and, in the case of an Association,
by a member of the board of directors or managing partner thereof,
and, in the case of a corporation, by an executive officer thereof
or, alternatively, by a person specifically authorized by the corporation
to sign the application, to which shall be attached the written evidence
of his authorization.
(2)
At the time of making such application, the applicant
shall pay to the Township Manager a permit fee in the amount of $50
for each temporary permit, which shall be good for one week, or an
initial permit fee in the amount of $100 for each annual permit, said
annual permit being good for the duration of the then current calendar
year. An applicant for an itinerant form of amusement shall be eligible
for temporary permits only.
(3)
Upon approval of the application and the payment of
any permit fee or fees herein required, the Township Treasurer shall
grant and issue to each applicant a temporary or annual amusement
permit for each place of amusement within the Township as more fully
identified in said application. An amusement permit shall not be assignable
and shall be valid only for the person(s) or organization(s) in whose
name said permit was issued. An amusement permit shall be valid only
for the conduct of amusements at the place designated by said permit
and shall, at all times, be conspicuously displayed at the place of
amusement for which it has been issued.
(4)
All permits for permanent places of amusement shall
expire on the 31st day of December next succeeding the date upon which
said permits 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 itinerant forms of amusement shall expire
at the time specified therein. The producer for an itinerant form
of amusement shall notify the Township Manager promptly of any change
in the original contemplated itinerary, either as to the date, time
or conduct of amusement at each place of amusement.
B.
Renewal; duplicate permit.
(1)
Permits issued for permanent places of amusement,
under the provisions of this article, may be renewed annually before
the first day of January, upon application made to the Township Manager
and payment of a renewal fee in the amount of $50
(2)
In the event that a permit issued under the provisions
of this article is defaced, destroyed or lost, the Township Treasurer
may issue a duplicate permit to the holder of the defaced, destroyed
or lost permit upon the payment of a fee in the amount of $5.
C.
The Township Manager may suspend or, after a hearing,
revoke any amusement permit whenever he determines that the holder
has failed to comply with any of the provisions of this article. Upon
the suspension or revocation of an amusement permit, the Township
Manager shall require the holder thereof to surrender immediately
all permits, or duplicates thereof, issued to the holder, and said
holder shall surrender immediately all such permits to the Township
Manager as required. Whenever the Township Manager suspends an amusement
permit, he shall promptly notify the holder, via written notice, of
said suspension and shall afford the holder a prompt hearing on the
suspension if the holder so desires. Upon a hearing, the Township
Manager shall either rescind his order of suspension or, good cause
appearing therefor, shall continue the permit's suspension or revocation.
After a hearing before the Township Manager, an appeal, if any, shall
be to the Board of Supervisors of the Township, which may either sustain
the revocation or suspension or reinstate the permit. Appeal from
the decision of the Board of Supervisors of the Township shall be
to the Court of Common Pleas of Northampton County.
Except as otherwise provided herein, there is
hereby assessed, levied and imposed upon the admission fee or privilege
to attend or engage in any amusement within the Township a tax in
the amount of 5% of the established price charged the general public,
or a limited or selected group thereof, by any producer for such privilege;
said tax shall be paid by the person acquiring such privilege, except
that no tax shall apply to or be collected from or on the admission
of children under the age of 12 years and where the admission is $7
or less per person per amusement.
A.
In the case of persons (except bona fide employees
of a producer or municipal and state officers on official business)
admitted free or at reduced rates to any place of amusement at a time
when an established price 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 substantially
similar accommodations and shall be paid by the person so admitted.
B.
In the case of persons having 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 article shall be computed on
the established price for which a similar box or seat is sold for
each individual performance or exhibition and shall be paid by the
lessee or holder of such box or seat.
C.
No tax shall be imposed or collected on admissions to amusements, athletic contests or entertainments conducted, supervised, controlled by or given for the benefit of established churches, charities, schools, colleges, libraries, patriotic societies, Hanover Township (Northampton County), including veterans' organizations, or civil betterment enterprises, but permits shall be obtained as provided in § 163-65, excepting that no charge shall be imposed thereon.
A.
A producer shall collect the tax imposed by this article
and shall be liable to the Township as its agent for payment of said
tax into the Township treasury through the Township Collector as hereinafter
provided by this article.
B.
Where producers are obtained for conducting temporary
amusements by persons who are not the owners, lessees or custodians
of the place where the amusements are to be conducted or where the
temporary amusement is permitted by the owner, lessee or custodian
of said place to be conducted without the procurement of a permit
as required by this article, the tax imposed by this article shall
be paid by the owner, lessee or custodian of such place where the
temporary amusements are held or conducted, unless paid by the producer
conducting said amusements.
For the purpose of ascertaining the amount of
tax payable by a producer to the Township, it shall be the duty of:
A.
Every producer, except as hereinafter provided, conducting
a place of amusement, on or after the first day of January 2008, to
transmit monthly to the Township Collector, on a form prescribed,
prepared and provided by the Township Collector, a report made under
oath or affirmation and setting forth the number of admissions upon
which was paid and the amount of tax collected by him during the preceding
month. Said report shall be submitted to the Township Collector on
or before the 15h day succeeding each calendar month.
B.
Every producer conducting a temporary place of amusement
or itinerant form of amusement, on or after the first day of January
2008, to transmit to the Township Collector, on a form prescribed,
prepared and provided by the Township Collector, a report made under
oath or affirmation and setting forth the number of admissions upon
which tax was paid and the amount of tax collected by him. Said report
shall be submitted within 12 hours after the end of each performance
or engagement.
C.
All reports required under this section shall show
such other information as the Township Manager shall prescribe.
D.
Every producer, at the time of making and filing each
such report as required under this section, shall compute and pay
to the Township the taxes imposed by this article, collected by him
and due to the Township during the time period for which the report
is made.
E.
If the producer shall neglect, refuse or otherwise
fail to file a report or pay taxes as imposed by this article, he
shall incur interest on all such unpaid taxes at the rate of 1% per
month, or fractional part of a month, from the date they are due and
payable until paid. If the producer shall neglect, refuse or otherwise
fail to file a report or pay taxes as imposed by this article within
30 days of their due date, he shall incur additional interest on all
such unpaid taxes at the rate of 10%, as well as any costs and legal
fees incurred by the Township in enforcing, prosecuting or collecting
said taxes and interest.
If the Township Collector is not satisfied with the report and payment of taxes made by any producer under this article, he is hereby authorized and empowered to make a determination of the estimated tax due by such producer based upon the facts contained in the report or upon any other information within his possession or that shall come into his possession. For this purpose, the Township Collector or any designated agent or officer of the Township 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 under the provisions hereof or to ascertain whether the taxes imposed by this article have been paid. Application for and acceptance of the permit mandated by § 163-65 shall constitute acceptance on the part of the producer of this right of examination by the Township.
A.
If a producer shall neglect, refuse or otherwise fail
to make any report and payment of tax as required by this article
or if, as a result of any investigation conducted by the Township
Collector or any Township agent, a report is found to be incorrect,
the Township Collector shall estimate the tax due by such producer
and determine the amount due by him for taxes, penalties and interest
thereon, including all provisions of § 165-68 of this article.
B.
Any information gained by the Township Collector 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 in accordance
with proper judicial order or as otherwise provided by law.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township and shall be available for
expenditure in the Township's adopted budget or its supplements for
the fiscal year.
The Township Manager 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.
Any person, association or corporation who shall
neglect, refuse or otherwise fail to comply with any of the terms
or provisions of this article, or any regulation or requirement pursuant
hereto and authorized hereby, shall, upon conviction before a Magisterial
District Judge, be subject to a fine or penalty not to exceed $1,000,
as well as the costs of prosecution, or, in default thereof, to undergo
imprisonment in the county jail for a period not to exceed 90 days.
Such fine or penalty shall be in addition to any other penalty or
interest imposed by any other section of this article.
