[Adopted 12-30-1996 by Ord. No. 96-8 (Art. 337 of the 1985 Code of Ordinances)]
This article shall be know as the "Lower Allen Township Amusement Tax Ordinance."
The following words and phrases, when used in this article, shall have the meanings given to them in this section, unless the context clearly indicates a different meaning:
ADMISSION
Monetary charge of any character whatever, including donations, contributions and dues or membership fees (periodical or otherwise) charged or paid for the privilege of attending or engaging in amusements, as hereinafter defined; provided, however, that in the case of persons (except bona fide employees of the person conducting the amusement) admitted free or at reduced rates at a time when and under circumstances under which an established price is charged to other persons, the term "admission" shall mean the established price as charged to other persons.
AMUSEMENT
All manner and form of entertainment, including, among others, the following: theatrical performance, operatic performance, carnivals, circuses, shows, concerts, lectures, sports events, vaudeville shows, side shows, amusement parks and all forms of entertaining therein, dancing, golf, bowling, billiards or pool, athletic contests, including wrestling matches, boxing and sparring exhibitions, football, basketball and baseball games, ice-skating, roller-skating, tennis, hockey, bathing, swimming, archery, shooting, riding, racing, arcade and any other form of diversion, sport, pastime or recreation, shows, exhibitions, contests, displays and games; provided, however, that the term "amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of religious, educational or exclusively charitable institutions, societies or organizations, volunteer firemen's organizations or civic activities supported by tax funds; and provided, further, that the term "amusement" shall not include motion-picture exhibitions nor sound motion-picture exhibitions, camping or any activities the predominate purpose or nature of which is exercise, fitness, health maintenance, improvement or rehabilitation, health or nutrition education or weight control.
[Amended 5-14-2001 by Ord. No. 2001-06]
ARCADE
A retail establishment that derives at least half of its revenues from video or other electronic games, pinball machines or other amusement devices.
[Added 5-14-2001 by Ord. No. 2001-06]
BOARD
The Board of Commissioners in and for this Township.
MANAGER
The Township Manager as duly appointed by the Board.
PERSON
Includes natural person, firm, association, unincorporated association, partnership, corporation or other entity. Whenever the term "person" is applied to a partnership, association or joint venture, it shall mean the parties or members thereof, and as applied to a corporation it shall mean the officers thereof.
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
Lower Allen Township, Cumberland County, Pennsylvania.
VALUE OF AMUSEMENT
The admission price or other valuation of the cost of participating in an amusement or privilege within the Township, whether or not any fees for admission or participation are collected within the Township. For any amusement that is subject to the tax imposed under § 197-87 by virtue of having a separate and distinct subpart of that amusement within the Township for which a separate price of amusement or participation is not paid, its value shall be determined by prorating the price of admission or participation with respect to the percentage of the overall activity that is conducted in or upon the subpart located within the Township.
[Added 5-14-2001 by Ord. No. 2001-06]
WITHIN THE TOWNSHIP
[Added 5-14-2001 by Ord. No. 2001-06]
An amusement shall be within the Township for the purpose of tax imposed under § 197-87 if that amusement:
A. 
Is wholly confined within the geographic boundaries of the Township;
B. 
Has either its place of origin or place of termination within the geographic boundaries of the Township; or
C. 
Has a separate and distinct subpart wholly located within the geographic boundaries of the Township.
[Amended 5-14-2001 by Ord. No. 2001-06]
A tax is hereby imposed for general revenue purposes at the rate of 10% of the value of each and every amusement or privilege within the Township for which the value of individual participation is $0.10 or more.
A. 
Where the price is fixed or established, the tax shall be collected on each admission of $0.10 or more according to the following table:
(1) 
Under $1.
(a) 
If the price is $0.10 to $0.19, the tax shall be $0.01.
(b) 
If the price is $0.20 to $0.29, the tax shall be $0.02.
(c) 
If the price is $0.30 to $0.39, the tax shall be $0.03.
(d) 
If the price is $0.40 to $0.49, the tax shall be $0.04.
(e) 
If the price is $0.50 to $0.59, the tax shall be $0.05.
(f) 
If the price is $0.60 to $0.69, the tax shall be $0.06.
(g) 
If the price is $0.70 to $0.79, the tax shall be $0.07.
(h) 
If the price is $0.80 to $0.89, the tax shall be $0.08.
(i) 
If the price is $0.90 to $0.99, the tax shall be $0.09.
(2) 
If the price is $1 or more, the tax shall be collected on each admission at the rate of 10% of each dollar of price, plus the following bracket charges upon any fractional part of a dollar in excess of even dollar amounts:
Fractional Part of Dollar
Amount of Tax
$0.00 to $0.09
None
$0.10 to $0.19
$0.01
$0.20 to $0.29
$0.02
$0.30 to $0.39
$0.03
$0.40 to $0.49
$0.04
$0.50 to $0.59
$0.05
$0.60 to $0.69
$0.06
$0.70 to $0.79
$0.07
$0.80 to $0.89
$0.08
$0.90 to $0.99
$0.09
B. 
Where the price is not fixed or established, the tax shall be collected based upon the gross admission fee or fees collected.
C. 
Where the price of admission is wholly or in part included in the price paid for refreshment, service and/or merchandise, where purchase of such refreshment, service or merchandise is required as a condition for admission, the taxable price shall be deemed to be 50% of the price paid for refreshment, service and/or merchandise.
A. 
The tax imposed by this article shall not apply to admission to any form of amusement which involves participation of students and which is sponsored, organized and promoted by, and whose benefits inure to a public school(s), public school district(s) or parochial school(s) within the Commonwealth of Pennsylvania or a nonprofit organization created and operated to coordinate such events, such as the Pennsylvania Interscholastic Athletic Association, or organization(s) or association(s) comprised of public or parochial school officials or public or parochial school educators, if a majority of the members of such nonprofit organizations consists of public or parochial schools or public or parochial school districts, public or parochial school officials or public or parochial school educators.
B. 
In order to obtain an exemption from payment of this tax, the public or parochial school(s), public or parochial school district(s) or the nonprofit organization described as aforesaid must request the exemption from the Board of Commissioners, in writing, no later than 30 days prior to the scheduled event. Where the activity consists of more than one event, the exemption permit shall apply to all events of such activity. A failure to strictly follow this requirement and/or a failure to fully and accurately provide any relevant information requested by the Board of Commissioners to verify the basis for the exemption shall be cause for the Township to deny the exemption.
A. 
After the effective date of this article, any person desiring to conduct or to continue to conduct any amusement, the price of admission to which is subject to tax under this article, shall file with the Township Manager or his designee an application for either a permanent amusement permit or a temporary amusement permit, as the case may be. If the owner of the facility in which the amusement is to be held or is to take place is different from the person desiring to conduct or continue to conduct the amusement, the application shall be jointly filed by the owner of the facility and the party conducting the amusement. In the case of any amusement that is to continue for longer than 10 days, a permanent amusement permit shall be issued. In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued.
B. 
The application shall be in such form as the Treasurer or designated Tax Collector of the Township shall prescribe and shall include the following requests for information:
(1) 
The proper legal name and address of the person conducting the amusement.
(2) 
The proper legal name and address of the person owning the facility in which the amusement is to be conducted.
(3) 
The type of permit being applied for.
(4) 
The location of the amusement covered by the permit.
(5) 
The admission price or prices charged or to be charged.
(6) 
The approximate total receipts anticipated.
(7) 
The names and addresses of partners, members and/or officers of the person conducting the amusement.
(8) 
The type/description of the amusement.
(9) 
The period for which the permit is to be issued.
C. 
If the application is filed by a corporation, it shall be signed by two officers. If the application is filed by a partnership, association or joint venture, the application shall be signed by all partners and members.
D. 
Upon receipt of a properly completed and executed application, the Tax Collector shall issue the applicable permit, which shall be in such form as the Board of Commissioners shall determine.
A permanent permit shall remain in effect until terminated by the holder or upon 10 days' written notice from the Township or its designated Tax Collector. A temporary permit shall be valid until the last day the amusement is conducted.
A. 
Every holder of a temporary permit, which shall include the owner of the facility and the party conducting the amusement, shall, within 10 days after the close of the amusement, pay over to the Tax Collector the amount of tax due from such person under this article upon the admission for such amusement and, at the same time, shall submit to the Tax Collector a report of the total admissions charged and/or collected for the amusement and the total amount of tax due on such admissions.
B. 
Every holder of a permanent permit, which shall include the owner of the facility and the party conducting the amusement, shall, on or before the 15th day of each month and on or before the 30th day of each month, unless special arrangements are approved by the Township, pay over to the Tax Collector the amount of tax due from each person, under this article, upon admission for the preceding collection period (16th through month-end: due on 15th of the following month; and first through 15th: due on the 30th of the same month) and, at the same time, shall submit to the Tax Collector, under oath or affirmation, a report of the total taxable admissions charged or collected during such collection period and the total amount of the tax due on such admissions. If the 15th or 30th falls on a holiday or weekend day, that tax shall be paid on the following business day.
C. 
In the event that the owner of the facility is not identical to the party conducting the amusement, each party shall be fully responsible for proper reporting of the tax due and payment of the tax due.
A. 
The Tax Collector is charged with the duties of collecting and receiving taxes, fines and penalties imposed by this article. It shall be her duty to keep a record showing the amount received by it, from whom received and the date of such receipt.
B. 
The Board of Commissioners shall prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article. The Tax Collector is charged with enforcing the provisions of this article and any rules and/or relations promulgated pursuant hereto.
C. 
If any person required to secure a permit under this article shall fail to file a report at the time specified herein or shall file a report which, on her face, appears incorrect or insufficient, the Tax Collector or its duly appointed agents shall assess said person or persons an amount of tax which said Tax Collector or its agents deem reasonable and appropriate. In all cases of assessment, the Tax Collector or her duly appointed agents shall give the parties assessed a notice in which shall be stated the amount of the tax imposed or levied.
D. 
Every holder of an amusement permit shall keep and maintain complete records showing the daily admission charged or collected, the amount of tax due and any other information necessary to determine the amount of tax due. Said records shall be retained by the holder of the amusement permit for a three-year period following the payment of the tax.
E. 
Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas, as in all other cases.
Any information gained by the Tax Collector of the Township or any other official or agent of the Township 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, and any person unlawfully divulging such information shall be guilty of a misdemeanor and, upon conviction thereof, shall be sentenced to pay a fine not exceeding $300, and the costs of prosecution, or to undergo imprisonment, as provided by law.
A. 
If any person shall fail to pay, when due, tax due under this article, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
B. 
If any person shall fail to obtain a permit or shall fail to collect and/or remit any tax due or shall fail to file complete and correct reports or returns when due or shall knowingly make a false or fraudulent report or shall violate or attempt to violate any provision of this article, such person shall, upon being found liable therefor, pay a fine of not more than $600, plus court costs and reasonable attorneys' fees incurred by the Township in the enforcement proceedings. If the penalty is not paid, the Township shall initiate a civil action for collection in accordance with the Pennsylvania Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense, and each section of this chapter that is violated shall also constitute a separate offense. In addition to or in lieu of enforcement under this section, the Township may enforce this article in equity in the Court of Common Pleas of Cumberland County. Upon such conviction, any permanent permit or temporary permit shall be automatically revoked. Any fine or penalty hereunder shall be in addition to the 10% penalty, unpaid tax and any other fine or penalty levied hereunder or under any other applicable law.
[Amended 11-10-1997 by Ord. No. 97-16; at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
C. 
If any person shall fail to pay the tax when due, interest shall accrue thereon at the rate of 1% per month or any portion thereof for which said tax remains due and unpaid.
D. 
If for any reason the tax is not paid when due and suit is brought for recovery of the tax, the person liable therefor, in addition, shall be liable for the cost of collection, interest and penalties herein imposed.
This article shall not apply to any person or property as to which or which it is beyond the legal power of the Township to impose this tax or the duties herein provided for.
This article shall become effective on January 1, 1997, and shall continue on a calendar-year basis thereafter without annual reenactment.