The following words and phrases, as used in
this article, shall have the following meanings, unless a different
meaning is required by the context:
ADMISSION
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.
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.
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.