Township of Warwick, PA Amusement Tax

The monetary charge of any character whatever, including donations, contributions, subscriptions, charges, dues or assessments, whether periodic or otherwise, fixed or exacted or in any manner received or charged a person, directly or indirectly, for the right or privilege to enter any place of amusement.

AMUSEMENT

All manners and forms of entertainment, diversion, sport, recreation or pastime.

AMUSEMENT TAX COLLECTOR

The Secretary-Treasurer of the Township or such other individual as the Board may designate from time to time by resolution.

PERSON

Those entities as set forth in Chapter 1, General Provisions. Whenever used in any clause in this article prescribing or imposing a penalty, or both, the term "person" as applied to copartnerships, limited liability partnerships, limited liability companies or associations, shall mean the partners, managers or members thereof, and as applied to corporations, shall mean the officers and directors thereof.

[Amended 11-5-2001 by Ord. No. 2001-7]

PLACE OF AMUSEMENT

Any place, indoors or outdoors, within the Township where any person may, upon the payment of an admission, enter, attend or engage in any amusement, including but not limited to theatrical performances, operatic performances, dance halls, carnivals, massage parlors, tanning salons, auditoriums, circuses, amusement parks, arenas, stadiums, exhibition halls, baseball parks, roller skating and ice skating rinks, circus or carnival tents or grounds, fair grounds, social, sporting, athletic, riding, gun and country clubs, riding academies, golf courses, golf-driving ranges, miniature golf courses, swimming pools, bathing places, amusement parks, tennis courts, racquetball courts, nightclubs, handball courts, cabarets, archery ranges, bowling alleys, pool and billiard parlors and all other places where any form of diversion, recreation, sport or pastime is offered or provided.

§ 171-4 Tax levied.

A tax to provide revenue for general Township purposes is hereby levied, assessed and imposed upon admissions to places of amusement within the Township at the rate of 5% of the admission charged. Where no fixed admission is charged, the tax shall be based upon the gross admissions collected.

[Amended 11-5-2001 by Ord. No. 2000-7]

In the case of persons (except bona fide employees of the place of amusement or municipal or state officers on official business) admitted free or at reduced rates at any place of amusement at a time 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 accommodations, services or facilities.

No tax shall be due or payable on membership in or membership dues, fees or assessments of charitable, religious, beneficial or other similar nonprofit organizations.

§ 171-5 Amusement permit required.

After January 1, 1984, any person desiring to conduct or to continue to conduct any amusement within the Township first shall file with the Amusement Tax Collector an application for a permanent amusement permit or a temporary amusement permit, as the case may be (as hereinafter provided), and shall pay the fee therefor as set forth in the Warwick Township Fee Schedule. [1] A permanent amusement permit shall be required for an amusement that is to continue for longer than 30 days. A temporary amusement permit shall be required for any amusement that is to continue for 30 days or less.

[1]

Editor's Note: The Warwick Township Fee Schedule is on file in the Township office. See also Ch. 81, Fees.

Permanent amusement permits shall he valid until December 31 of the year in which issued. Temporary amusement permits shall be valid until the last day the amusement is conducted, but not more than 30 days following issuance of the temporary amusement permit.

Every permit shall be issued in duplicate. The original shall be given to the person applying for the permit, who shall conspicuously display it at the location for which the permit was issued. The duplicate shall be kept on file by the Amusement Tax Collector. In case of loss, defacement or destruction of any permit, the person to whom the permit was issued shall apply immediately to the Amusement Tax Collector, who shall issue a replacement permit upon payment of a fee as set forth in the Warwick Township Fee Schedule.

§ 171-6 Collection and remittance of tax.

Every person receiving an admission charge upon which a tax is levied under this article shall collect the amount of the tax imposed upon the person paying an admission charge. Said tax shall be deemed to be held in trust by the person required to collect the tax until remitted to the Amusement Tax Collector as set forth in § 171-6B. The tax imposed under this article shall be collected at the time the admission charge is paid.

Every person collecting any tax imposed by this article shall, on or before the fifth day following the end of each calendar quarter, file with the Amusement Tax Collector a statement upon forms provided by the Amusement Tax Collector indicating the amount of taxes collected by said person during the preceding three months. Said forms may require such further information as the Amusement Tax Collector may deem necessary to determine the amount of the taxes collected and payable. A remittance for the amount of tax collected during said preceding three-month period shall accompany the statement; provided, however, that every person required to collect the tax imposed by this article shall be entitled to retain 2% of all taxes collected to defray the costs of collection and remittance, only if such remittance is made on or before the fifth day as provided above.

§ 171-7 Liability for tax.

Every person required to collect the tax imposed by this article who fails to collect said tax or fails to remit the tax shall be personally liable to the Township for the amount of the tax.

§ 171-8 Penalty for untimely remittance.

Any person required to collect and remit the tax imposed by this article who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of 10% of the amount due and shall forfeit the two-percent commission set forth in § 171-6. For each successive 30 days elapsing before payment, there shall be added an additional penalty of 10% of the amount due.

§ 171-9 Price to be printed on ticket.

The price, exclusive of the taxes to be paid by the person paying for admission, at which every admission ticket or card is sold shall be conspicuously and indelibly printed, written or stamped on the face or back of that part of the ticket which is taken up by the management of the place of amusement to which admission is granted.

§ 171-10 Temporary places of amusement.

A "temporary place of amusement" means a place of amusement that shall operate for 30 continuous days or less.

Every person paying an admission charge to a temporary place of amusement shall also be subject to the tax levied by this article, and every person operating or conducting such a temporary place of amusement shall collect and remit said tax as provided in § 171-10C.

Prior to conducting a temporary place of amusement, a temporary amusement permit shall first be obtained from the Amusement Tax Collector. Every person conducting such temporary place of amusement shall file a statement upon forms provided by the Amusement Tax Collector and shall remit the taxes collected on the day following the conclusion of operations or at such reasonable time or times as the Amusement Tax Collector shall determine; provided, however, that before a temporary amusement permit shall be issued, the applicant for said permit shall deposit with the Amusement Tax Collector a sum of money, or bond in lieu thereof, conditioned upon the faithful compliance with the provisions of this article, in an amount to be determined by the Amusement Tax Collector as sufficient to cover the amount which shalt become due and owing to the Township upon the conclusion of temporary or transient operations.

§ 171-11 Determination of amount due.

If any person required to collect and remit the tax imposed by this article fails to file a statement and a remittance or if the Amusement Tax Collector has reasonable cause to believe that an erroneous statement has been filed, the Amusement Tax Collector may proceed to determine the amount due to the Township and shall make such investigations and take such testimony or other evidence as may be necessary; provided, however, that notice and opportunity to be heard shall be given to any person who may become liable for the amount owing prior to any determination by the Amusement Tax Collector.

§ 171-12 Adoption of rules and regulations.

The Amusement Tax Collector shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the tax levied. A copy of said rules and regulations shall be on file and available for public examination in the Amusement Tax Collector's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.

§ 171-13 Annual reenactment not required.

The tax levied under this article shall be in full force and effect 30 days from and after the original adoption of this article's predecessor and shall continue thereafter without annual reenactment unless amended or repealed.

§ 171-14 Violations and penalties.

[Amended 8-22-1988 by Ord. No. 88-6; 3-3-2003 by Ord. No. 2003-1]

Any person violating any of the provisions of this article shall, upon summary conviction before a District Justice, be sentenced to pay a fine of not less than $100 nor more than $600, plus the costs of prosecution. In default of payment of said fine, said person shall be sentenced to undergo imprisonment in the Bucks County Prison for a period of not more than 30 days.