[Adopted 4-2-1956 by Ord. No. 33]
This Article shall be known and may be cited
as the "Upper Merion Township Amusement Tax Ordinance" and is enacted
under the authority of the Act of June 25, 1947, P.L. 1145, and its
amendments.[1]
[1]
Editor's Note: The Act of June 25, 1947, P.L.
1145, was repealed by the Act of December 31, 1965, P.L. 1257. See
now the Local Tax Enabling Act, 53 P.S. § 6901 et seq.
[Amended 12-18-1989 by Ord. No. 89-569; 2-18-1993 by Ord. No. 93-611]
A.
AMUSEMENT
ASSOCIATION
BUSINESS TAX RECEIVER
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
TEMPORARY OR ITINERANT AMUSEMENT
TOWNSHIP
The following words or phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
All manner and forms of entertainment, including, without
limitation, theatrical or operatic performances, concerts, moving-picture
shows, vaudeville, circus, carnival and sideshows, 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 professional services.
Any partnership, limited partnership or other forms of unincorporated
enterprise owned by two or more persons.
The person authorized to administer the within tax or the
Business Tax Receiver's duly authorized or deputized agents.
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.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, the
term "person," as applied to copartnerships or associations, shall
mean the partners or members thereof, and as applied to corporations,
the officers and directors thereof.
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,
moving-picture houses, amusement parks, stadiums, 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.
Any person 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.
Any amusement that is conducted for less than 60 consecutive
calendar days.
Upper Merion Township, Montgomery County, Pennsylvania.
B.
The singular shall include the plural, and the masculine
shall include the feminine and neuter.
[Amended 12-31-1964 by Ord. No. 64-154; 2-22-1988 by Ord. No. 88-529; 1-9-1989 by Ord. No. 89-552; 12-18-1989 by Ord. No.
89-569; 2-18-1993 by Ord. No. 93-611]
A.
On and after the effective date of this article, 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.
B.
Every producer engaged in, desiring to continue to
conduct or desiring 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 Business Tax Receiver. Each person shall apply for a separate
amusement permit and shall be deemed to be a separate producer. If
any producer conducts business under a fictitious name, such producer
shall apply for registration in both the true and fictitious names
of the producer and shall list the fictitious name first on the application.
Such permit or permits shall be made upon a form prescribed, prepared
and furnished by the Business Tax Receiver 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
Business Tax Receiver may require.
C.
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 a temporary or itinerant form
of amusement, the date and length of time such amusement is to be
conducted at each place.
D.
In the case of an application for a permit for a temporary
or itinerant 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.
E.
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 Business
Tax Receiver for purposes of identification.
F.
The application shall be signed and verified by oath
or affirmation by the producer, if a natural person, and in case of
an association, by a member or partner thereof, and in 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.
G.
At the time of making such application, the applicant
shall pay to the Business Tax Receiver such permit fee as shall from
time to time be provided for by the Board of Supervisors for each
temporary or itinerant permit, which shall be good for no longer than
10 days, or such permit fee as shall from time to time be provided
for by the Board of Supervisors for a permit good for the remainder
of the calendar year.
H.
Upon approval of the application and the payment of
any permit fee or fees herein required, the Business Tax Receiver
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 his application.
I.
Amusement permits shall not be assignable and 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.
J.
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.
K.
Permits for temporary places of amusement or for forms
of itinerant amusements shall expire at the time specified therein.
L.
The producer of a temporary or itinerant form of amusement
shall notify the Business Tax Receiver promptly of any change in the
original contemplated itinerary either as to date or time of the conduct
of the amusement at each place.
M.
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 Business Tax Receiver
and the payment of such renewal fee as shall from time to time be
provided for the Board of Supervisors.
N.
Whenever any permit issued under the provisions of
this article is defaced, destroyed or lost, the Business Tax Receiver
may issue a duplicate permit to the holder thereof upon the payment
of such fee as shall from time to time be provided for by the Board
of Supervisors.
O.
The Business Tax Receiver may suspend an amusement
permit whenever he finds that the holder thereof has failed to comply
with any provision of this article. Upon the suspension of any amusement
permit, the Business Tax Receiver 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 Business Tax Receiver 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 Supervisors on or before the next regular meeting. After
such hearing, the Board of Township Supervisors shall either rescind
the order of suspension, for good cause appearing therefor, or continue
the suspension or revoke the permit.
A.
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 5% 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.
[Amended 12-31-1964 by Ord. No. 64-154]
B.
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 of the same class for the same or similar accommodation,
such tax is to be paid by the persons so admitted.
C.
In the case of persons having the permanent use of
boxes or seats in any place of amusement or 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, and
such tax is to be paid by the lessee or holder.
A.
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 Business Tax Receiver as hereinafter provided in
this article.
[Amended 12-18-1989 by Ord. No. 89-569]
B.
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 place 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.
[Amended 6-15-1987 by Ord. No. 87-521; 1-9-1989 by Ord. No.
89-552; 12-18-1989 by Ord. No. 89-569; 2-18-1993 by Ord. No. 93-611]
A.
For the purpose of ascertaining the amount of tax
payable by the producers to the Township:
(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 Business Tax Receiver on forms prescribed and prepared
by the Business Tax Receiver a report, under oath or affirmation,
of the amount of tax collected by him during the preceding month.
Each separate producer shall file a separate report in the name(s)
used by the producer in application for an amusement permit.
(2)
Every producer conducting a temporary or itinerant
form of amusement, promptly after each performance shall file a report,
under oath or affirmation, with the Business Tax Receiver and furnish
the information required therein.
(3)
Every producer, at the time of making every report
required by this section, shall compute the taxes collected by him
and the taxes due the Township and shall simultaneously transmit the
report required by this section to the Business Tax Receiver and pay
to the Business Tax Receiver the taxes due the Township during the
period for which the report is made; provided, however, that such
producer may deduct therefrom a two-percent discount if the report
is filed and the tax is paid on or before the due date thereof.
(4)
Every producer shall maintain daily records for each
day on which an amusement is conducted, indicating the number of persons
admitted to that amusement; the established price of admission or
other such cover charge paid by each person; the number of persons
admitted without paying the established price of admission and the
established price of admission charged to other persons at the time
of admission of the nonpaying admittee; and the gross amount of admission
fees received on that day. All such information shall be set forth
on the return filed pursuant to this section.
B.
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, and
in the case of temporary or itinerant forms of amusement, such taxes
shall be due and payable on the day the reports in such cases are
required.
C.
If any producer shall neglect or refuse to make any
report and/or payment as herein required, a penalty of 10% of the
amount of the tax due and unpaid shall be added thereto, plus interest
of one and one-fourth percent (11/4%) of the tax due for each month
or fractional part thereof from the day the tax is due and payable
until paid.
[Amended 6-15-1987 by Ord. No. 87-521; 12-18-1989 by Ord. No.
89-569; 2-18-1993 by Ord. No. 93-611]
A.
The Business Tax Receiver shall have the power in
the name of the Township to collect unpaid or unremitted taxes, interest
and penalties from the producers owing such taxes, interest and penalties
by institution of a civil action or other appropriate remedy.
B.
If for any reason the tax is not paid or remitted
when due and suit is brought for the recovery of any such tax, the
person liable therefor shall, in addition, be liable for the costs
of collection and interest and penalties herein imposed, including
but not limited to legal fees and charges incurred by the Township
in the collection of the tax authorized by this article.
C.
The Business Tax Receiver, in case of the neglect
or refusal of any person to make payment or remit the amount of tax
due, shall have the power, after two months from the date of the tax
notice, to levy the amount of such tax, any penalty due thereon and
costs, not exceeding costs and charges allowed constables for similar
services by distress and sale of the goods and chattels of such delinquent
taxpayer or producer, wherever situate or found, upon giving at least
10 days' public notice of such sale, by posting 10 written or printed
notices and by one advertisement in a newspaper of general circulation
published in the county.
D.
The Business Tax Receiver shall have the power to
report all persons who have neglected or refused to pay or remit the
amount of tax due to the Township Solicitor, who shall file a municipal
claim in the office of the Prothonotary of Montgomery County against
each such taxpayer or producer in the amount of the tax due and any
penalties or interest accrued.
E.
The Business Tax Receiver shall have the power to
revoke the permit or permits of any person who shall fail or refuse
to file a return as required by this article or who shall fail or
refuse to pay or remit any taxes, interest or penalty due.
F.
In addition to the above remedies, the Business Tax
Receiver shall have the power to recover unpaid or unremitted taxes
as other debts or like amount are now by law recoverable.
[Amended 6-15-1987 by Ord. No. 87-521; 12-18-1989 by Ord. No.
89-569; 2-18-1993 by Ord. No. 93-611]
A.
Investigation.
(1)
If the Business Tax Receiver 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.
(2)
The Business Tax Receiver is authorized to examine
all books, papers, tickets, ticket stubs and any other records whatsoever
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.
(3)
Every person subject to the tax imposed by this article
shall make his records or copies thereof available to the Business
Tax Receiver at any reasonable time and place requested, in writing,
by the Business Tax Receiver in order to enable the Business Tax Receiver
to make examination thereof as may be necessary to verify the accuracy
of any payment made of the tax required by this article. However,
a written request or demand of any records of a taxpayer shall not
be deemed a condition precedent for commencement of any judicial proceeding
against a taxpayer.
B.
If any producer or supposed producer neglects or refuses
to make a return or if, as a result of an investigation by the Business
Tax Receiver, a return is found to be incorrect, then in such case
the Business Tax Receiver shall estimate the tax due by said producer
or supposed producer and determine any penalties or interest due.
In all such cases of assessment, the Business Tax Receiver shall give
the producer assessed a notice in which shall be stated the amount
of the amusement tax imposed or levied as well as any penalties or
interest assessed.
C.
If any producer neglects or refuses to pay any tax
due after filing a return, then in such case the Business Tax Receiver
shall assess said producer the tax due and determine any penalties
or interest due. In all such cases of assessment, the Business Tax
Receiver shall give the producer assessed a notice in which shall
be stated the amount of the amusement tax due as well as any penalties
or interest assessed.
D.
The Business Tax Receiver shall receive payment of
the taxes, penalties and interest imposed by this article. It shall
be his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such payment and to provide
a report of this information monthly to the Board of Supervisors.
When crediting any payment that is less than the total amount of interest,
penalties and tax due, the Business Tax Receiver shall first apply
any sum received to outstanding interest, then to any outstanding
penalties, and any remaining amounts received shall be applied to
taxes due.
E.
The Business Tax Receiver 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 Supervisors of Upper Merion Township.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of Upper Merion Township for the use and
benefit of Upper Merion Township.
[Amended 12-31-1964 by Ord. No. 64-154; 2-18-1993 by Ord. No. 93-611]
A.
The provisions of this article shall not be applicable
to any person who is wholly exempt from taxation under the Act of
December 31, 1965, P.L. 1257, as amended (53 P.S. § 6901
et seq.).
B.
In no event shall any exemption be allowed under this
section unless the producer thereof shall comply with the provisions
of this article.
[Amended 6-15-1987 by Ord. No. 87-521; 12-31-1991 by Ord. No.
91-593; 2-18-1993 by Ord. No. 93-611]
Any person, as defined in this article, who
shall conduct or produce any amusement subject to the tax imposed
by this article without first having secured a permit or after said
permit has been revoked for failure to file a return or pay taxes
due or any person who shall fail to file a tax return as required
by the provisions of this article or any person who shall willfully
file false return or any person who shall fail, neglect or refuse
to comply with any other term or provision of this article shall,
upon summary conviction, be sentenced to pay a fine of not more than
$1,000 and not less than $50 and costs, including but not limited
to legal fees and charges incurred by Upper Merion Township in the
collection of the tax authorized in this article, which shall be collected
as like fines or penalties are now by law collectible. Upon judgment
against any person by summary conviction or by proceedings by summons
on default of the payment of the fine or penalty imposed and the costs,
the defendant may be sentenced and committed to the county jail for
a period not exceeding 30 days. The fine imposed by this section shall
be in addition to any other penalty imposed by any other section of
this article.
