A tax is imposed, for general revenue purposes,
at the rate of 10% of the admission price to each amusement within
the Township for which the individual admission price is $0.10 or
more. The tax shall not be charged and collected on:
A. Monetary charge paid by any bona fide student in a
public school or college for the privilege of attending amusements
conducted or participated in by such school or college.
B. Admission accompanying or incidental to the serving
of food or drink or the sale of merchandise, where the charge for
admission is wholly included in the price paid for food, refreshment
or merchandise, and the price for food, refreshment or merchandise
is not increased during the time when such entertainment is offered.
In the event that the price of such food, refreshment or merchandise
is increased during times the entertainment is offered, then such
increase in the price as is paid by one purchasing such food, refreshment
or merchandise shall be deemed to be an admission.
C. Admission where the proceeds thereof, after payment
of reasonable expenses, inure exclusively to the benefit of any charitable,
religious, civic or nonprofit educational organization whose status
is evidenced by proof of Internal Revenue Service tax exemption.
No amusement shall be conducted within the Township
unless and until it has been registered, a registration certificate
has been issued, and such certificate remains in effect and unrevoked.
A permanent permit shall be required for any amusement that is to
continue for longer than 30 days. A temporary permit shall be required
for any amusement that is continual for less than 30 days.
Permanent permits shall expire on December 31
of the year in which issued. Temporary permits shall be valid until
the last day the amusement is conducted, but not exceeding 30 days
from the date of issue.
Upon filing of the completed application form,
the Township shall issue to the applicant an annual or temporary permit.
Separate permits shall be issued for entities who own or operate more
than one place of amusement within the Township. The permit shall
be valid only for the person in whose name is it issued and for the
conduct of an amusement at the place or places designated therein.
The permit shall not be assignable and shall be at all times conspicuously
displayed at the place or places for which issued. Whenever any registration
certificate issued under the provisions of this article is defaced,
lost, or destroyed, the Township may issue a duplicate certificate
to the holder thereof.
Any person who violates or permits a violation
of this article shall, upon conviction in a summary proceeding brought
before a District Justice under the Pennsylvania Rules of Criminal
Procedure, be guilty of a summary offense and shall be punishable
by a fine of not more than $1,000, plus costs of prosecution. In default
of payment thereof, the defendant may be sentenced to imprisonment
for a term not exceeding 90 days. Each day or portion thereof that
such violation continues or is permitted to continue shall constitute
a separate offense, and each section of this article that is violated
shall also constitute a separate offense.
A. The duly appointed agents of the Township shall have
the power in the name of the Township to institute proceedings against
any and all persons who violate the provisions of this article.
B. If for any reason the tax is not paid when due and
suit is brought for the recovery of any such tax, the person liable
therefore shall, in addition, be liable for the costs of collection
and interest and penalties herein imposed.