[Adopted 12-8-1993 by Ord. No. 177]
This article shall be known and cited as the
"Skippack Township Amusement Tax Ordinance of 1993."
A.
ADMISSION
AMUSEMENT
BOARD
OWNER
PATRON
PERMIT
PERSON
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except when the context clearly indicates a different meaning:
The 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 persons
as herein defined, from general public or a limited or selected number
thereof; directly or indirectly, for the privilege of attending or
engaging in any entertainment or amusement, or for the use of any
equipment used in connection with amusements. In the case of persons
admitted free or at reduced rates to any place of amusement (except
bona fide employees of the person conducting the amusement or governmental
officials on public business), at a time when and under circumstances
under which an established price is charged to other persons, the
tax imposed by this article shall be computed on the established prices
charged to such persons of the same class for the same or similar
accommodations, to be paid by the person so admitted.
All manner and form of entertainment within Skippack Township,
including, among other things, theatrical or musical performances,
concerts, lectures, vaudeville, circus, carnival and side shows, all
forms of entertainment at fairgrounds and amusement parks, athletic
contests, including wrestling matches, boxing and sparring exhibitions,
football, basketball and baseball games, skating, skiing, golfing,
tennis, hockey, bathing, swimming, boating, waterskiing, shooting,
trap and skeet shooting, riding, dancing, golf driving ranges, golf
cart rental fees, miniature golf courses, bowling alleys, pool and
billiard parlors, arcades, racing and all other forms of diversion,
sport, winter or summer recreation or pastime, shows, exhibitions,
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 tangible property, or specific
personal or professional service.
The Skippack Township Board of Supervisors.
That person in possession and operation of those activities
designated as amusements.
Those persons charged for the privilege of attending or engaging
in or for the use of any equipment used in connection with amusements.
The written evidence of authority granted by the Board to
a person to collect the tax.
Every natural person, copartnership, association or corporation
or quasimunicipal corporation. Whenever used in any clause prescribing
the imposing of a fine, penalty, or both, the term "person," as applied
to copartnerships or associations shall mean the partners or members
thereof, and as applied to corporations, the officers thereof. The
singular shall include the plural and the masculine shall include
the feminine and the neuter.
B.
Certain terms and words are defined below. Words used
in the present tense shall include the future tense. Words in the
singular tense shall include the plural tense and words in the plural
shall include the singular. Words in the masculine include the feminine
and neuter. The word "shall" is mandatory. The word "may" is permissive.
The word "person" includes "individual," "partnerships," "company,"
"unincorporated association" or "corporations" and other similar entities.
A.
On or after the effective date of this article, it
shall be unlawful for any person to continue to conduct, or thereafter
to begin to conduct, any form of amusement within Skippack Township
unless an amusement permit shall first have been issued. An owner
of an amusement desiring to continue to conduct or hereafter begin
to conduct any amusement within Skippack Township shall file an application
for an amusement tax permit with the Board. Every application for
such permit shall be made upon a form prescribed, prepared and furnished
by the Board. If the applicant has or intends to have more than one
place of amusement within the Township of Skippack, an application
shall be made for each location. Upon receipt of a completed application
form, the Board shall grant and issue to each applicant an amusement
permit for each place of amusement within the Township of Skippack,
valid for the calendar year of issuance.
B.
Amusement permits shall not be assignable and shall
be valid only for the person in whose name issued and for the conduct
of amusement at the place designated in the application and shall
at all times be conspicuously displayed at the place of amusement
for which issued. Owners operating amusements shall notify the Board
promptly of any change in the originally contemplated itinerary, either
as to date or time of the conduct of the amusement at each place.
Permits may be renewed annually before the first day of January, upon
application made to the Board. Whenever any permit issued under the
provisions of this article becomes defaced, destroyed or lost a duplicate
permit shall be obtained.
A tax is imposed for the calendar year 1994
and subsequent calendar years for the township upon the admission
fee or privilege to attend or engage in any amusement at the rate
of 10% of the established price charged or paid by the general public,
or a limited or selected group thereof, which shall be paid by the
person acquiring such privilege. The tax imposed shall comply with
the limitations enumerated in 53 P.S. § 6908.
The owner of the amusement shall collect the
tax imposed by this article and shall be liable to the Township of
Skippack, as agents thereof, for the payment of the same to the Township
of Skippack, as hereinafter provided.
For the purpose of ascertaining the amount of
tax payable by persons to Skippack Township, it shall be the duty
of:
A.
Every person holding a permit, on or before the 10th
day of each month after the effective date of this article, to transmit
to the Board or representative thereof, or the appropriate agency
hired to collect the tax, on a form prescribed and prepared by the
Board, a report of the amount of tax collected by him during the preceding
month. Owners conducting itinerant amusements shall transmit the report
aforesaid at the close of the final performance.
B.
Every owner shall at the time of transmitting the
report pay to the township the tax collected and due the Township
of Skippack, covering the period of which the report is made; providing
however, that the permittee may deduct therefrom 2%, if the payment
is made on or before the due date.
If any tax levied in pursuance of this article
shall not be paid when due a penalty of 6% of the amount of tax due,
plus 1/2% for each month of the delinquency shall be added thereto,
together with costs of enforcement or collection of moneys owed as
the case may be. Collection of delinquent taxes shall be in accordance
with the provisions of Act 511.[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
Persons holding permits shall keep such books,
accounts and records in sufficient form to enable the Township of
Skippack to audit, adjust and settle the accounts. The Chairman of
the Board and/or any employee or designee designated by the Board
of Supervisors shall have access to the records and premises of the
owner at any reasonable time or times for ascertaining the number
admissions received.
This article shall not apply to amusements given
for the benefit of established churches, schools, colleges, libraries,
patriotic societies, including veterans organizations, police and
fraternal organizations, nonprofit corporations or civic betterment
enterprises or on admissions of persons under 12 years of age.
