Township of Radnor, PA
Delaware County
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Table of Contents
Table of Contents
[Adopted 2-25-1974 by Ord. No. 1564 as Ch. 122, Part 1, of the 1974 Code]
The Board of Commissioners of the Township of Radnor, Delaware County, Pennsylvania, under and by virtue of the authority vested in it by the Act of December 31, 1965, being Act No. 511 and known as the "Local Tax Enabling Act,"[1] does hereby ordain that a tax to provide revenue for general Township purposes is hereby levied, assessed and imposed upon the privilege of attending or engaging in the amusements in the Township of Radnor, in accordance with the following.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
This article shall be known and may be cited as the "Township Amusement Tax Ordinance."
A. 
Definition of terms. As used in this article, the following terms shall have the meanings indicated, except where the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including, among others, theatrical or operatic performances, concerts, 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 and baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing, rowing, bowling, billiards, pool and all other forms of diversion, sport, 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 than tangible property or specific personal or professional services.
[Amended 2-13-1979 by Ord. No. 79-04]
ASSOCIATION
Any partnership, limited partnership or other forms of unincorporated enterprise owned by two or more persons.
ESTABLISHED PRICE
Regular monetary charges of any character whatsoever, including donations, contributions and dues or membership fees (periodical 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 to attend or engage 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 refreshment, services 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.
FINANCE DIRECTOR
The Finance Director of the Township of Radnor.
[Added 2-13-1979 by Ord. No. 79-04]
PERSON
Every natural person, copartnership, association or corporation. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to copartnerships of associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
PLACE OF AMUSEMENT
Any place, 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, including, among others, theaters, opera houses, amusement parks, stadia, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, fairgrounds, social, sporting, athletic, riding, gun or country clubs, riding academies, golf courses, golf driving ranges, miniature golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, bowling alleys, pool and billiard parlors, roof gardens, cabarets, nightclubs and other restaurants where amusement or entertainment is provided, and other like places.
[Amended 2-13-1979 by Ord. No. 79-04]
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 established price, attend or engage in any amusement.
TOWNSHIP
The Township of Radnor, Delaware County, Pennsylvania.
TREASURER
The Treasurer of the Township of Radnor.
B. 
Word usage. The singular shall include the plural, and the masculine shall include the feminine and neuter.
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 or any itinerant form of amusement within the Township, unless an amusement permit or permits shall have been issued to him as hereafter prescribed and the tax herein imposed paid in accordance with the provisions herein made.
A. 
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 be, with the Finance Director. Every application for such permit or permits shall be made upon a form prescribed, prepared and furnished by the Finance Director and shall set forth the name under which the producer conducts or intends to conduct an amusement, whether the producer conducts or intends to conduct a permanent, temporary or an itinerant form of amusement and such other information as the Finance Director may require.
[Amended 2-13-1979 by Ord. No. 79-04]
B. 
If the producer has or intends to have more than one place of amusement within the Township, he shall state the location of each such place and, in the case of itinerant forms of amusement, the date and length of time such amusement is to be conducted at each place.
C. 
In the case of an application for a permit for a temporary place of amusement, the producer shall state the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted.
D. 
If a producer is an association or a corporation, the application shall state the names and addresses of the principal officers thereof and any other information prescribed by the Finance Director for purposes of identification.
[Amended 2-13-1979 by Ord. No. 79-04]
E. 
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 or partner thereof, and in the case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.
F. 
The applicant, at the time of making the application, shall pay to the Treasurer a permit fee as follows:
[Amended 2-13-1979 by Ord. No. 79-04]
(1) 
For a temporary permit, good for one day only: $10.
(2) 
For a permanent permit, good for one year: $20.
(3) 
For an itinerant permit, good for three months: $15.
A. 
Issuance. Upon approval of the application and the payment of any permit fee or fees herein required, the Finance Director shall grant and issue to each producer an annual, temporary or itinerant amusement permit for each place of amusement within the Township set forth in the application.
[Amended 2-13-1979 by Ord. No. 79-04]
B. 
Validity; display. Amusement permits shall not be assignable, shall be valid only for the persons in whose names issued and for the conduct of amusements at the places designated therein and shall at all times be conspicuously displayed at the places for which issued.
C. 
Expiration.
(1) 
All permits for permanent places of amusement shall expire on the 31st day of December next succeeding the date upon which they are issued, unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Township.
(2) 
Permits for temporary places of amusement or for forms of itinerant amusement shall expire at the time specified therein.
[Amended 2-13-1979 by Ord. No. 79-04]
The producer of an itinerant form of amusement shall notify the Finance Director promptly of any change in the original contemplated itinerary either as to date or time of the conduct of the amusement at each place.
[Amended 2-13-1979 by Ord. No. 79-04]
A. 
Renewal of permanent permits. 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 Finance Director and the payment of a renewal fee of $20.
B. 
Replacement of permits. When any permit issued under the provisions of this Part is defaced, destroyed or lost, the Finance Director may issue a duplicate permit to the holder thereof upon the payment of a fee of $2.
[Amended 2-13-1979 by Ord. No. 79-04]
The Finance Director may suspend an amusement permit whenever he finds that the holder thereof has failed to comply with any of the provisions of this article. Upon the suspension of any amusement permit, the Finance Director shall request the holder thereof to surrender immediately all permits or duplicates thereof which have been issued to him, and the holder shall promptly surrender all such permits to the Finance Director as directed. A producer whose permit has been suspended, upon request made, in writing, within 10 days after such suspension, shall be entitled to a hearing before the Board of Commissioners on or before the next regular meeting. After such hearing, the Board of Commissioners shall either rescind the order of suspension or, good cause appearing therefor, shall continue the suspension or revoke the permit.
A tax to provide revenue for general Township purposes is hereby levied, assessed and imposed upon the admission fee or privilege to attend or engage in any amusement within the Township, at the rate of 10% of the established price charged the general public or a limited or selected group thereof by any producer for such privilege, which shall be paid by the person acquiring such privilege.
A. 
Free admission. In the case of persons (except bona fide employees of a producer or municipal or state officers on official business) admitted free or at a reduced rate to any place of amusement at a time when and under circumstances where 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 similar accommodation, to be paid by the persons so admitted.
B. 
Permanent use of seats. In the case of persons having the permanent use of boxes or seats in any place of amusement or having 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 performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, such tax to be paid by the lessee or holder.
A. 
Collection by producer. Producers shall collect the tax imposed by this article and shall be liable to the Township as agents thereof for the payment of the same to the Treasurer, as hereinafter provided in this article.
B. 
Other means of payment. Where permits are obtained for conducting amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted or where the amusement is permitted by the owner, lessee or custodian of any places to be conducted without the procurement of a permit or permits required by this article, the tax imposed by this article shall be paid by the owner, lessee or custodian of such place where such amusement is held or conducted, unless paid by the producer conducting the amusement.
A. 
Responsibilities of producers. For the purpose of ascertaining the amount of tax payable by the producers to the Township:
[Amended 4-25-1956 by Ord. No. 871]
(1) 
Every producer, except as hereinafter provided, conducting a place of amusement shall, on or before the 10th day of each month, transmit to the Finance Director and Treasurer, on forms prescribed and prepared by the Finance Director, a report of the amount of tax collected by him during the preceding month.
[Amended 2-13-1979 by Ord. No. 79-04]
(2) 
Every producer conducting a temporary place or itinerant form of amusement promptly after each performance shall file a report with the Finance Director on forms prescribed and prepared by the Finance Director and furnish the information required therein.
[Amended 2-13-1979 by Ord. No. 79-04]
(3) 
Every producer, at the time of making every report required by this section, shall compute and pay to the Treasurer the taxes collected by him and due to the Township during the period for which the report is made; provided, however, that such producer may deduct therefrom a discount of 2% if the report is filed and the tax paid on or before the due date thereof.
B. 
Due date. The amount of all taxes imposed under the provisions of this article shall, in the case of places of permanent amusement, be due and payable on the 10th day of the next succeeding month following each monthly report, and in the case of temporary places or itinerant forms of amusement, it shall be due and payable on the date the reports in such cases are required to be made under this article, and all such taxes shall bear interest at the rate of 1% per month or fractional part of a month from the date they are due and payable until paid.
[Amended 2-13-1979 by Ord. No. 79-04]
C. 
Failure to comply. If any producer shall neglect or refuse to make any report and payment as herein required, an additional 10% of the amount of the tax shall be added and collected.
D. 
Method of recovery. All such taxes shall be recoverable as other debts of like amount are now by law recoverable.
[Amended 2-13-1979 by Ord. No. 79-04]
A. 
Examination of records. If the Finance Director 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 Finance Director 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 the provisions hereof or to ascertain whether the taxes imposed by this article have been paid.
B. 
Estimation of tax. 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 an investigation by the Finance Director, a report is found to be incorrect, the Finance Director shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon.
C. 
Rules and regulations. The Finance Director is authorized and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter or thing pertaining to the administration and enforcement of this article and the collection of the tax hereby imposed, subject to the approval of the Board of Commissioners of the Township of Radnor.
All taxes, interest and penalties received, collected or recovered under the provisions of this article shall be paid into the treasury of the Township of Radnor for the use and benefit of the Township of Radnor.[1]
[1]
Editor's Note: Former § 122-27, Age limit, which immediately followed this section, was deleted 2-13-1979 by Ord. No. 79-04.
A. 
The tax imposed and permit fees provided for by this article shall apply to or be imposed upon the privilege to attend any amusement the proceeds of which, after payment of reasonable expenses, inure:
(1) 
Exclusively to the benefit of religious, educational and charitable institutions, societies or organizations, provided that no part of the net earnings of the institutions, societies or organizations inures to the benefit of any private shareholder or person.
(2) 
Exclusively to the benefit of organizations or persons in the military or naval forces of the United States or of national guard organizations, reserve officers' associations or organizations, posts or organizations of war veterans or auxiliary units or societies of such posts or organizations or such post, organizations, units or societies organized in the Commonwealth of Pennsylvania, and if no part of their net earnings inures to the benefit of any private shareholder or person.
(3) 
Exclusively to the benefit of organizations or associations created and maintained for the purpose of benefiting employees of any political subdivision of the Commonwealth of Pennsylvania or their dependents or heirs or for the purpose of benefiting the members or the dependents of or heirs of members of police or paid or volunteer fire departments of any political subdivision of the Commonwealth of Pennsylvania.
B. 
No tax shall be due under the provisions of this article on any amusement which is expressly excluded from such tax by the Local Tax Enabling Act, as the same may be from time to time amended, or any other portion of said Act.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
C. 
In no event shall any exemption be allowed under this article unless the producer thereof shall comply with the provisions of this article and the rules and regulations of the Township with respect to the application for and approval of exemptions.
[Amended 7-20-1992 by Ord. No. 92-13]
Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this article or of any regulation or requirement pursuant thereto and authorized thereby shall, upon conviction thereof, be subject to a fine not to exceed $600 and costs for each such offense, and, in default of payment of such fine and costs, to imprisonment in the county jail for a term not exceeding 30 days. Such fines imposed by this section shall be in addition to any other penalty imposed by any other section of this article.