[Adopted 12-14-1972 by Ord. No, 1972-3]
This article shall be known and may be cited
as the "Admission Privilege Tax Ordinance."
A.
AMUSEMENT
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
TAX COLLECTOR
TEMPORARY AMUSEMENT
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:
All manner and form of entertainment, cultural, educational
or otherwise, including but not limited to theatrical or operatic
performances, concerts, lectures, exhibits, moving-picture shows,
vaudeville, circuses, carnivals, fairs and sideshows; all forms of
entertainment, cultural, educational or otherwise, at fairgrounds,
amusement parks and places or areas of exhibition; athletic contests
or diversion, including but not limited to: among others, wrestling
matches, boxing and sparring exhibitions, football, basketball and
baseball games, skating, golfing, tennis, hockey, bathing, bowling,
swimming, archery, shooting, riding, dancing, automobile racing, horse
racing and all other forms of diversion, sport, recreation or pastime,
shows, exhibitions, contests, displays and games, as well as all other
methods of obtaining monetary admission charges, donations, contributions
or monetary charges of any character from the general public or a
limited or selected number thereof.
Regular monetary charge of any character whatever, including
moneys, fees, membership fees (periodical or otherwise), donations
and contributions, fixed and exacted or in any manner fixed and received
by producers, as herein defined, from the general public or a limited
or selected number thereof, directly or indirectly, for such admission
or for the privilege to attend, witness or engage in any amusement
as herein defined.
Every individual person, copartnership, association, unincorporated
enterprise owned or operated by two or more persons or corporation,
domestic or foreign. Whenever used in any clause prescribing and imposing
a 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 word "person"
shall not include an entity which for tax purposes is considered as
a nonprofit organization.
Any place, indoors or outdoors, above or below ground, within
the Township of Washington, Berks County, Pennsylvania, where the
general public or a limited or selected number thereof may, upon payment
of an established price, attend, witness or engage in any amusement,
as herein defined, including but not limited to places or areas of
exhibition, theaters, opera houses, auditoriums, moving-picture houses,
amusement parks, stadiums, arenas, gymnasiums, baseball parks, skating
rinks, circus or carnival tents or grounds, fairgrounds, halls, lodge
rooms, riding academies, golf courses, bathing and swimming places,
bowling alleys, dance halls, tennis courts, archery, rifle or shotgun
ranges, racetracks, roof gardens, cabarets, nightclubs and other like
places.
Any person, as herein defined, 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.
Such person or persons appointed by the Board of Supervisors
of the Township of Washington, Berks County, Pennsylvania, to administer
the provisions of this article and collect the permit fees and taxes
provided herein.
An amusement to be conducted at one location for a period
of less than one month.
B.
For purposes of this article, the singular shall include
the plural, and the masculine shall include the feminine and the neuter.
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 within the Township of Washington, Berks County,
Pennsylvania, unless an amusement permit or permits shall have been
issued to him as hereinafter prescribed and the tax herein imposed
paid in accordance with the provisions herein made.
B.
Application.
(1)
Every producer desiring to continue to conduct or,
hereafter, to begin to conduct any amusement within the Township of
Washington, Berks County, Pennsylvania, shall file an application
for a permanent or temporary amusement permit or permits, as the case
may be, with the Tax Collector.
(a)
Every application for such permit or permits
shall be made upon a form prescribed, prepared and furnished by the
Tax Collector and shall set forth:
[1]
The name under which the applicant conducts
or intends to conduct an amusement.
[2]
Whether the applicant conducts or intends to
conduct a permanent or temporary place of amusement.
[3]
The location of the permanent or temporary place
of amusement.
[4]
Such other information as the Tax Collector
may require.
(b)
If the applicant has or intends to have more
than one place of amusement within the Township of Washington, Berks
County, Pennsylvania, the application shall state the location of
each place of amusement and, in the case of a temporary place of amusement,
the date and length of time such amusement is to be conducted at each
place.
(c)
In the case of an application for a permit for
temporary place of amusement, the application shall state the name
and address of the owner, lessee or custodian of the premises upon
which such amusement is to be conducted.
(d)
If the applicant 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 Tax Collector
for the purposes of identification.
(e)
The application shall be signed by the producer,
if a natural person, and, in the case of an association, by a member
or partner thereof, and, in the case of a corporation, by an officer
thereof.
(2)
At the time of making such application, the applicant shall pay the Tax Collector a permit fee as provided in Chapter A137, Fees, for each temporary or permanent permit.
[Amended 4-11-1991 by Ord. No. 1991-3]
(3)
Upon approval of the application and the payment of
any permit fee or fees herein required, the Tax Collector shall grant
and issue to each applicant a permanent or temporary amusement permit
for each place of amusement within the Township of Washington, Berks
County, Pennsylvania, set forth in the application. Amusement permits
shall not be assignable and shall be valid only for the person in
whose name they are issued and for the conduct of amusements at the
places designated therein and shall at all times be conspicuously
displayed at the places of amusement for which they are issued. All
permits for permanent places of amusement shall expire at 12:00 midnight
on the 31st day of December unless sooner suspended, surrendered or
revoked for cause by the proper authorities of the Board of Supervisors
of Washington Township, Berks County, Pennsylvania. Permits for temporary
places of amusement shall expire at the time specified therein. The
producer of a temporary form of amusement shall notify the Tax Collector
promptly of any change in the original contemplated itinerary either
as to date or time of the conduct of the amusement at each place.
C.
Permits issued for permanent places of amusement, under the provisions of this article, may, in the event that this article is adopted for another year, be renewed annually, before the first day of January next, upon application made to the Tax Collector and the payment of a renewal fee as provided in Chapter A137, Fees. Whenever any permit issued under the provisions of this article is defaced, destroyed or lost, the Tax Collector may issue a duplicate permit to the holder of the defaced, destroyed or lost permit upon the payment of a fee as provided in Chapter A137, Fees.
[Amended 4-11-1991 by Ord. No. 1991-3]
D.
The Tax Collector may suspend or, after hearing, revoke
an amusement permit whenever he finds that the holder thereof has
failed to comply with any of the provisions of this article. Upon
suspending or revoking any amusement permit, the Tax Collector shall
request the holder thereof to surrender to him immediately all permits,
or duplicates thereof issued to him, and the holder shall surrender
promptly all such permits to the Tax Collector as requested. Whenever
the Tax Collector suspends an amusement permit, he shall notify the
holder immediately, and the Board of Supervisors of the Township of
Washington, Berks County, Pennsylvania, shall afford him a hearing,
if requested, within five days of such notice. After such hearing,
the Board of Supervisors of the Township of Washington, Berks County,
Pennsylvania, shall either rescind the order of suspension or, good
cause appearing therefor, shall continue the suspension or revoke
the permit.
A.
A tax is hereby imposed upon the sale of admission
to places of amusement or for the privilege of attending, witnessing
or engaging in any amusement at the rate of 10% of the established
price charged the general public or a limited or selected group thereof
by any producer for such admission or privilege, which shall be paid
by the person acquiring the same.
B.
In the case of persons, except bona fide employees
of a producer or municipal or state officers on official business,
admitted or to whom the privilege is extended free or at reduced rates
to any place of amusement 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 for such admission or privilege.
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Board of Supervisors of the Township of
Washington, Berks County, Pennsylvania, through the Tax Collector
as hereinafter provided in this article.
B.
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessees or custodians
of the places where the amusements are to be conducted or where the
temporary 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 temporary amusement is held or conducted, unless paid by the
producer conducting the amusement.
A.
For the purpose of ascertaining the amount of tax
payable by producers to the Township of Washington, Berks County,
Pennsylvania, it shall be the duty of every producer:
(1)
Except as hereinafter provided, conducting a place
of amusement on or before the 10th day of each month after the effective
date of this article, to transmit to the Tax Collector, on a form
prescribed and prepared by him, a report of the amount of tax collected
by him during the preceding month, which report shall clearly show
the date or dates the amusement was held, the number and price of
all tickets sold at each event, the number of free tickets issued
at each event, the number of rain checks granted at each event, the
total amount of tax collected for each event and such other information
as the Tax Collector may require.
(2)
Conducting a temporary place of amusement, to file
a report with the Tax Collector or his duly authorized agent within
48 hours after each performance.
(3)
ln reports required under this section, to include
or set forth such information as the Tax Collector shall prescribe.
(4)
At the time of making every report required by this
section, to compute and pay to the Tax Collector the taxes collected
by him and due the Township of Washington, Board of Supervisors, Berks
County, Pennsylvania, during the period for which the report is made;
provided, however, that such producer may deduct therefrom 2% thereof,
provided that payment is made on or before the date thereof. 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
forms of amusement, it shall be due and payable on the day the reports
in such case are required to be made under this section, and all such
taxes shall bear interest at the rate of 1/2 of 1% per month or fractional
part of a month from the date they are due and payable until paid.
(5)
To submit to the Tax Collector a true and correct
copy of the producer's Schedule C, Form 1065 or Form 1120, whichever
is applicable, of its United States income tax return on or before
the 10th day of the month following the month in which the producer
filed its aforesaid income tax return. In the event that a producer
files an amended Schedule C, Form 1065 or Form 1120, whichever is
applicable, the producer shall submit a true and correct copy of such
schedule or form to the Tax Collector on or before the 10th day of
the month following the month in which the amended schedule or form
was filed.
[Added 4-10-1990 by Ord. No. 1990-4;
amended 8-8-1991 by Ord. No. 1991-7]
B.
Any information gained by the Tax Collector, his or
her agents or by any other official or agent of the Township as a
result of any declarations, returns, investigations, hearings or verifications
required or authorized by this article shall be confidential, except
for official purposes and except in accordance with a proper judicial
order, or as otherwise provided by law.
[Added 8-8-1991 by Ord. No. 1991-7]
If any producer shall neglect or refuse to make
any report or payment as herein required, an additional 10% of the
amount of the tax due shall be added by the Tax Collector and collected.
All such taxes shall be recoverable by the Board of Supervisors of
the Township of Washington, Berks County, Pennsylvania, as other debts
due the Township of Washington, Berks County, Pennsylvania, are now
by law recoverable.
[Amended 4-10-1990 by Ord. No. 1990-4]
If the Tax Collector 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 knowledge, and for this
purpose, the Tax Collector of the Township of Washington, Berks County,
Pennsylvania, or his agent or agents, is authorized to examine the
books, papers, tickets, ticket stubs and records of any producer taxable
under article to verify the accuracy of any report or payment made
under the provisions thereof or to ascertain whether the taxes imposed
by this article have been paid. All producers shall retain all tickets
and/or ticket stubs for each event for a period of three years after
the event is held.
If any producer shall neglect or refuse to make
any report and payment of tax required by this article or if, as a
result of an investigation by the Tax Collector, a report is found
to be incorrect, the Tax Collector shall estimate the tax due by such
producer and determine the amount due by him for taxes, penalties
and interest thereon.
All taxes, interest and penalties collected
or received under the provisions of this article shall be paid unto
the Treasurer of the Township of Washington, Berks County, Pennsylvania,
for the use and benefit of said Township of Washington, Berks County,
Pennsylvania.
The Tax Collector is hereby authorized and directed
to make and keep such records, prepare such forms and take such other
measures as may be necessary or convenient to carry this article into
effect and may, in his discretion, require reasonable deposits to
be made by an applicant for temporary permits.
[Amended 7-11-1996 by Ord. No. 1996-4]
Any person, copartnership, association or corporation
who or which shall fail, neglect or refuse to comply with any of the
terms or provisions of this article or any regulation or requirement
pursuant thereto and authorized thereby shall be subject to a civil
fine not exceeding $600. The Township Tax Collector, or any other
Township representative authorized by the Board of Supervisors, shall
determine in each instance whether a violation of this article has
occurred and, if so, the amount of the civil fine to be imposed upon
the violator. Notice of the civil fine shall be served upon the violator
by certified mail, return receipt requested, or by personal delivery
by a Township representative. Should the violator not pay the civil
fine within 20 days of the date of service, the Township Tax Collector
or other duly designated Township representative shall file a civil
enforcement proceeding with the District Justice having jurisdiction
to recover the civil fine, court costs and reasonable attorney fees
incurred by the Township as a result of the violation. No judgment
shall be imposed until the date of the determination of a violation
by the District Justice. If the violator neither pays nor timely appeals
the judgment, the Township may enforce the judgment pursuant to the
applicable Rules of Civil Procedure. Each day that a violation continues
shall constitute a separate offense.
