[Adopted 12-4-1984 by Ord. No. 136]
As used in this article, the following terms
shall have the meanings indicated:
The established price or regular monetary charge of any character
whatever, including donations, contributions and dues or membership
fees, periodic 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 at any place
where the charge for admission is wholly or in part included in the
price paid for refreshments, service or merchandise, amounts paid
for admission to such an amusement shall be deemed to be 50% of the
amount paid for refreshments, service and merchandise; provided, further,
that if the admission or established price being charged for the privilege
of attending or engaging in any entertainment or amusement is not
reasonably related to the true value of the entertainment or amusement,
then the Township of Concord or its agent shall also allocate a reasonable
portion of the amount paid for the refreshment, service or merchandise
received as part of the admission or established price.
All manner and form of entertainment, diversion, sport, pastime
or recreation, including but not limited to theatrical performances,
operatic performances, motion-picture exhibitions, carnivals, fairs,
circuses, sideshows, shows, concerts, nightclub entertainment, lectures,
sporting events, vaudeville shows, amusement parks, dances, golf,
miniature golf, bowling, tennis, racquetball, fitness centers, billiards,
athletic contests, pinball machines, electronic games, coin-operated
machines and devices for recreation and any other form of entertainment,
diversion, sport, pastime or recreation for which admission, as herein
defined, is charged or paid by any person for the privilege of attending
or engaging therein.
Every natural person, copartnership, firm, association, fiduciary
or corporation, and when applied to any person other than a natural
person shall also include all officers or partners.
Any place indoors or outdoors within the Township of Concord
where the general public or a limited or selected number thereof may,
upon payment of an admission, attend or engage in any amusement as
herein defined.
Any person, as herein defined, 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 admission, attend or engage
in any amusement.
A.Â
A tax is hereby imposed upon the sales of admission
or on the privilege of attending or engaging in amusements at the
rate of 4% 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, provided that, where no fixed admission
or established price is charged, the tax shall be based upon the gross
sales of admissions collected.
[Amended 12-6-1988 by Ord. No. 154; 1-5-1998 by Ord. No.
220; 12-16-2014 by Ord. No. 360]
B.Â
In the case of nonprofit organizations, including but not limited to country clubs, guest fees charged (whether paid for by the member or the guest) for golfing, tennis, swimming or other amusements are subject to the tax imposed by Subsection A.
C.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 section 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.
D.Â
The tax imposed hereunder shall not be imposed upon
the privilege of attending any amusement conducted by any agency of
the Garnet Valley School District, by any agency of any other private
or parochial school that is located in Concord Township or by any
agency of Concord Township. For purposes of this section, all of the
fire companies of Concord Township and the Concord Ambulance Association
shall be deemed agencies of Concord Township.
E.Â
The tax imposed hereunder shall not be imposed upon
the privilege of listening to live background instrumental music while
dining in a restaurant when the music is performed by a single musician
playing either a piano, organ, violin, guitar or accordion.
F.Â
The tax imposed hereunder shall not be imposed upon
the privilege of attending any amusement conducted by an organization
or any unit thereof based in Concord Township qualified as a charitable
organization by the Department of Revenue of the Commonwealth of Pennsylvania
and/or the Internal Revenue Service of the United States Government,
so long as the proceeds are intended solely for charitable purposes
and represent at least 50% of the gross proceeds of the amusement.
G.Â
The tax imposed by this section shall not apply or
be imposed upon the privilege to attend any amusement by a child under
the age of 12 years where the established price is $2 or less.
H.Â
The tax imposed by this section shall not apply or
be imposed upon the privilege to enter into any place, indoors or
outdoors, to engage in any activities, the predominate purpose of
which is exercise, fitness, health maintenance, improvement or rehabilitation,
health or nutrition education or weight control.
[Added 12-6-1988 by Ord. No. 165]
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 Concord unless an amusement
permit or permits shall have been issued to him as hereinafter prescribed
and the tax herein imposed shall have been paid in accordance with
the provisions herein made.
B.Â
Every producer desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
Concord shall file an application for a permanent or temporary permit
or permits, as the case may be, with the Secretary of the Township
of Concord. Every application for such permit or permits shall be
made upon a form prescribed, prepared and furnished by the Secretary
of the Township of Concord 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 Secretary may
require. If the applicant has or intends to have more than one 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 other than a natural person,
the applicant shall state the names and addresses of the officers
or partners thereof and any information prescribed by the Secretary
of the Township of Concord for purposes of identification. The application
shall be signed and verified by oath or affirmation by an officer
or partner thereof, and, in the case of a corporation, the application
shall be accompanied by a certified copy of a corporate resolution
authorizing the officer to make the application.
C.Â
At the time of making such application, the applicant
shall pay to the Secretary a permit fee, in a sum as set from time
to time by resolution of the Board of Supervisors, for each temporary
permit which shall be good for no longer than 10 days, or a permit
fee, in a sum as set from time to time by resolution of the Board
of Supervisors, for an annual permit which shall be good for the remainder
of the fiscal year.
[Amended 1-5-1998 by Ord. No. 221]
D.Â
Upon approval of the application and the payment of
any permit fee or fees as provided herein, the Secretary shall grant
and issue to each applicant an annual or temporary amusement permit
for each place of amusement within the Township of Concord as set
forth in his application. Amusement permits shall not be assignable
and shall be valid only for the persons in whose names they are issued
and for the conduct of amusements at the places designed therein and
shall at all times be conspicuously displayed in the places for which
they are issued. All permits for permanent places of amusement shall
expire on December 31, 1985, and annually thereafter, unless sooner
suspended, surrendered or revoked for cause by the proper authorities
of the Township of Concord. Permits for temporary places of amusement
shall expire at the time specified therein.
E.Â
Whenever any permit issued under the provisions of
this article is defaced, destroyed or lost, the Secretary may issue
a duplicate permit to the holder of the defaced, destroyed or lost
permit upon the payment of a fee in sum as set from time to time by
resolution of the Board of Supervisors.
[Amended 1-5-1998 by Ord. No. 221]
F.Â
The Board of Supervisors of the Township of Concord
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 of the Township of Concord shall
require the holder thereof to surrender immediately all permits or
duplicates thereof issued to him, and the holder shall promptly surrender
all such permits to the Board of Supervisors 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 hearing, the
Board of Supervisors shall either rescind its order of suspension
or, good cause appearing therefor, shall continue the suspension or
revoke the permit.
A.Â
Producers shall collect the tax imposed by this article
and shall be liable to the Township of Concord as agents thereof for
the payment of the same into the treasury of the Township of Concord
through the Secretary, as hereinafter provided in this article.
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.
C.Â
Where the producer or any other person required to
pay the tax is other than a natural person, the officers or partners
of said producer or other person shall be required to collect, account
for and pay over the tax imposed by this article and be personally
liable, jointly and severally, for payment of the tax if the producer
or other person is unable or fails, for any reason, to pay the tax.
A.Â
Every holder of a permanent permit shall, on or before
the 15th day of the following month after the close of each quarter,
transmit to the Secretary a report, 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 Secretary
the entire amount of tax due.
[Amended 1-3-2005 by Ord. No. 289]
B.Â
Every holder of a temporary permit shall, promptly
after each day's performance, pay over to the Secretary 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 Secretary a report 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, as 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:
(1)Â
The Secretary of the Township of Concord may, in any
case, direct any Constable to receive any tax due under this article
and to pay over such moneys to the Secretary at the earliest opportunity.
(2)Â
In every case, the Secretary of the Township of Concord
shall furnish to the person paying any tax levied under this article
a receipt for the payment of such tax.
Any person or persons, corporations, partnerships or other entity whatsoever leasing space to a tenant knowing or having reason to know that the tenant is or may become a producer of any amusement shall immediately advise the Secretary as to the identity and location of the tenant and the amusement. Failure to do so shall subject the landlord to the penalties under § 170-37 herein and shall make the landlord responsible for payment of tax due from the conduct of the amusement.
If any tax levied in pursuance of this article
shall not be paid when due, penalty and interest on the amount due
shall be added thereto. The penalty shall be 10% per annum and interest
per annum shall be calculated at the rate equal to that rate imposed
and adjusted from time to time by the United States Government upon
delinquent taxpayers.
If the Secretary is not 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 Secretary of the
Township of Concord or any authorized agent or officer of the Township
of Concord 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 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.
Any information gained by the Secretary or any
other official or agent of the Township of Concord 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 article shall constitute a violation of this article.
All taxes imposed by this article, together
with all penalties and interest, shall be recoverable by the Township
of Concord as other debts of like amount are recovered.
If any producer or any other person required
to pay the tax shall neglect or refuse to make any report and payment
of tax required by this article or if, as a result of an investigation
by the Secretary of the Township of Concord or any authorized agent
of the Township of Concord, a report is found to be incorrect, the
Secretary shall estimate the tax due by such producer or any other
person required to pay the tax 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 to the Secretary of the Township of Concord for the use and
benefit of the Township of Concord.
The Secretary 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 12-3-1996 by Ord. No. 206]
A.Â
Any person who shall violate any provision of this
article or who permits the violation of any provision of this article
shall pay a fine of $600.
B.Â
Each violation for each separate day and each violation
of any provision of this article shall constitute a separate and distinct
violation.
C.Â
Any person who violates or permits the violation of
any provision of this article shall, upon being found liable therefor
in a civil enforcement proceeding commenced by Concord Township, pay
the fine prescribed by this article, plus all court costs, including
reasonable attorney fees, incurred by Concord Township.
