As used in this article, the following terms
shall have the meanings indicated:
ADMISSION OR ESTABLISHED PRICE
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.
AMUSEMENT
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.
PERSON
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.
PLACE OF AMUSEMENT
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.
PRODUCER
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.
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. 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. Each violation for each separate day and each violation
of any provision of this article shall constitute a separate and distinct
violation.
C. 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.
D. Enforcement of this article shall be the responsibility of the Township Manager, Zoning Officer, Building Inspector, Plumbing Inspector or Fire Marshal, as appropriate, who shall follow the enforcement procedure set forth in Chapter
1, General Provisions, Article
II, Violations and Penalties.