[Adopted 9-27-1984 by Ord. No. 84-1 as Part 2:600 of the 1984 Warwick Township Code]
The following words and phrases, as used in
this article, shall have the following meanings, unless a different
meaning is required by the context:
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.
All manners and forms of entertainment, diversion, sport,
recreation or pastime.
The Secretary-Treasurer of the Township or such other individual
as the Board may designate from time to time by resolution.
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]
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.
A.
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]
B.
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.
C.
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.
A.
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.
B.
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.
C.
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.
A.
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.
B.
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.
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.
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.
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.
A.
A "temporary place of amusement" means a place of
amusement that shall operate for 30 continuous days or less.
B.
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.
C.
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.
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.
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.
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.
[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.