This article shall be known and cited as the
"Straban Township Amusement Tax Ordinance."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except when the context clearly indicates a different meaning:
ADMISSION
The regular monetary charge of any character whatever, including
donations, contributions and dues or membership fees (periodical or
otherwise), fixed and exacted, or in any manner received by persons
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. In the case of persons
admitted free or at reduced rates to any place of amusement (except
bona fide employees of the person conducting the amusement or governmental
officials on public business), at a time when and under circumstances
under which 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
accommodations, to be paid by the person so admitted.
AMUSEMENT
All manner and form of entertainment within Straban Township,
including, among others, theatrical or operatic performances, concerts,
lectures, 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,
basketball and baseball games, skating, skiing, golfing, tennis, hockey,
bathing, swimming, archery, shooting, riding, dancing, golf driving
ranges, miniature golf courses, bowling alleys, pool and billiard
parlors, racing 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
service.
BOARD
The Board of Supervisors, Straban Township.
PERMIT
The written evidence of authority granted by the Board to
a person to collect the tax.
PERSON
Every natural person, copartnership, association or corporation
or quasi-municipal corporation. Whenever used in any clause prescribing
and imposing a fine, penalty, or both, the term "person," as applied
to copartnerships or associations, shall mean the partners or members
thereof, and as applied to corporations, the officers thereof. The
singular shall include the plural and the masculine shall include
the feminine and the neuter.
SECRETARY
The Secretary of the Board of Supervisors, Straban Township.
TREASURER
The Treasurer of the Board of Supervisors, Straban Township.
A tax is imposed upon the admission fee of privilege
to attend or engage in any amusement at the rate of 10% of the established
price charged the general public, or a limited or selected group thereof,
which shall be paid by the person acquiring such privilege.
Persons shall collect the tax imposed by this
article and shall be liable to the Township of Straban, as agents
thereof, for the payment of the same to the Township of Straban, as
hereinafter provided.
For the purpose of ascertaining the amount of
tax payable by persons to Straban Township, it shall be the duty of:
A. Every person holding a permit, on or before the tenth
day of each month after the effective date of this article, to transmit
to the Treasurer, on a form prescribed and prepared by the Board,
a report of the amount of tax collected by him during the preceding
month. Persons conducting itinerant amusements shall transmit the
report aforesaid, at the close of the final performance.
B. Every person, at the time of transmitting the report,
to pay to the Treasurer the tax collected and due the Township of
Straban, covering the period for which the report is made; provided,
however, that the permittee may deduct therefrom 2%, if the payment
is made on or before the due date.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due shall be added thereto. Collection of delinquent taxes shall be
in accordance with the provisions of Act 511.
Persons holding permits shall keep such books,
accounts and records in sufficient form to enable the Board of Auditors
of Straban Township to audit, adjust and settle the accounts as they
in like manner so examine the accounts of Straban Township.
This Article shall not apply to amusements given
for the benefit of holders of charitable exemption certificates held
under Pennsylvania Sales and Use Tax Act, as amended, or on coin-operated
jukeboxes or amusement devices or on admission of persons under 12
years of age.
Violation of any provision of this article shall
be punishable by a fine of not more than $600.