As used in this article, the following terms
shall have the meanings indicated:
ADMISSION or ESTABLISHED PRICE
The established price or regular monetary charge of any character
whatever, including donations, contributions and dues or membership
fees, periodic 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
of attending or engaging 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 refreshments, service or merchandise, amounts paid
for admission to such an amusement shall be deemed to be 50% of the
amount paid for refreshments, service and merchandise, provided, further,
that if the admission or established price being charged for the privilege
of attending or engaging in any entertainment or amusement is not
reasonably related to the true value of the entertainment or amusement,
then the Township of Whitemarsh, or its agent, shall also allocate
a reasonable portion of the amount paid for the refreshment, service
or merchandise received as part of the admission or established price.
AMUSEMENT
All manner and form of entertainment, diversion, sport, pastime
or recreation, including but not limited to theatrical performances,
operatic performances, motion-picture exhibitions, carnivals, fairs,
circuses, sideshows, shows, concerts, nightclub entertainment, lectures,
sporting events, vaudeville shows, amusement parks, dances, golf,
miniature golf, bowling, tennis, fitness centers, billiards, athletic
contests, pinball machines, electronic games, coin-operated machines
and devices for recreations and any other form of entertainment, diversion,
sport, pastime or recreation for which admission, as herein defined,
is charged or paid by any person for the privilege of attending or
engaging therein.
PERSON
Every natural person, copartnership, firm, association, fiduciary
or corporation and, when applied to any person other than a natural
person, shall also include all officers or partners.
PLACE OF AMUSEMENT
Any place indoors or outdoors within the Township of Whitemarsh
where the general public or a limited or selected number thereof may,
upon payment of an admission, attend or engage in any amusement as
herein defined.
PRODUCER
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 admission, attend or engage
in any amusement.
SECRETARY
The Secretary of the Township of Whitemarsh, his designated
representative or a person or corporation engaged for the purpose
of collecting taxes on behalf of the Secretary pursuant to a contract
with the Board of Supervisors.
[Added 4-11-1991 by Ord. No. 620]
Any person or persons, corporations, partnerships
or other entity whatsoever leasing space to a tenant knowing or having
reason to know that the tenant is or may become a producer of any
amusement shall, immediately, advise the Secretary as to the identity
and location of the tenant and the amusement.
[Amended 2-14-1985 by Ord. No. 506; 4-11-1991 by Ord. No.
620]
A. All taxes due and payable under this article shall
be recoverable by the Secretary, Township Manager or Township Solicitor
as other debts due the Township are now by law recoverable. Where
legal action is brought for the recovery of this tax, the taxpayer
thereafter shall, in addition, be responsible and liable for collection
costs, including attorney fees.
B. All taxes under this article shall bear interest at
the rate of 1 1/2% per month or fractional part of a month from
the day they are due and payable until paid. If any taxpayer shall
neglect or refuse to make any return payment as herein required, an
additional 10% of the amount of the tax shall be added by the Secretary
and collected.
If the Secretary 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, and for this purpose the Secretary of the
Township of Whitemarsh or any authorized agent or officer of the Township
of Whitemarsh is authorized to examine the books, papers, tickets,
ticket stubs and records of any producer taxable under this article,
to verify the accuracy of any report or payment made under this 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.
Any information gained by the Secretary or any
other official or agent of the Township of Whitemarsh as a result
of any returns, investigations or verifications required or authorized
by this article shall be confidential, except for official purposes
and except in accordance with proper judicial order or as otherwise
provided by law. Any disclosure of any information contrary to the
provisions of this section shall constitute a violation of this article.
All taxes imposed by this article, together
with all penalties, shall be recoverable by the Township of Whitemarsh
as other debts of like amount are recovered.
If any producer or any other person required
to pay the tax 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 Secretary of the Township of Whitemarsh or any authorized agent
of the Township of Whitemarsh, a report is found to be incorrect,
the Secretary shall estimate the tax due by such producer or any other
person required to pay the tax and determine the amount due by him
for taxes, penalties and interest thereon.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the Secretary of the Township of Whitemarsh for the use
and benefit of the Township of Whitemarsh.
The Secretary is authorized and empowered to
prescribe, adopt, promulgate and enforce rules and regulations relating
to any matter or thing pertaining to the administration and enforcement
of the provisions of this article.
[Amended 12-8-1988 by Ord. No. 565]
Any person or persons, corporations, partnership
or other entity whatsoever violating any of the provisions of this
article shall, upon conviction, be sentenced to pay a fine not to
exceed the maximum fine of $600, plus costs of prosecution, and, in
default of payment of such costs and prosecution, imprisonment for
a term not exceeding 30 days; provided, however, that if the District
Justice determines that the defendant is without the financial means
to pay the fines and costs immediately or in a single remittance,
such defendant shall be permitted to pay the fines or costs in installments
and over such periods of time as the District Justice deems to be
just.