[Adopted 2-2-1973 by Ord. No. 69]
This article shall be known and cited as the
"Chartiers Township Amusement Tax Ordinance."
The following words and phrases, when used in
this article, shall have the meaning ascribed to them in this section,
except when the context clearly indicates a different meaning:
The regular monetary charge of any character
whatsoever, including donations, contributions, and dues or membership
fees (periodical or otherwise), fixed and enacted, or in any manner
received by persons as herein defined, from general public, or a limited
or selected number thereof, directly or indirectly, for the privilege
of attending or engaging in any entertainment or amusement.
In the case of persons admitted free or at reduced
rates to any place of amusement (except bona fide employees of the
person conducting the amusement or governmental officials on public
business), 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 persons
of the same class for the same or similar accommodations, to be paid
by the person so admitted.
All manner and form of entertainment within Chartiers Township,
including, among others, theatrical or operatic performances, concerts,
lectures, vaudeville, circus, carnival and side shows, all forms of
entertainment at fairgrounds and amusement parks, athletic contests,
including wrestling matches, boxing and sparring exhibitions, football,
basketball and baseball games, skating, skiing, golfing, tennis, hockey,
bathing, swimming, archery, shooting, riding, dancing, golf driving
ranges, miniature golf courses, bowling alleys, pool and billiard
parlors, racing, and all other forms of diversion, sport, recreation
or pastime, shows, exhibitions, contests, displays and games, and
all other methods of obtaining admission charges, donations, contributions,
or monetary charges of any character, from the general public, or
a limited or selected number thereof, directly or indirectly, in return
for other than tangible property, or specific personal or professional
service.
The Board of Supervisors of Chartiers Township, Washington
County, Pennsylvania.
The written evidence of authority granted by the Board to
a person to collect the tax.
Every natural person, copartnership, association or corporation
or quasi-municipal corporation. Whenever used in any clause prescribing
and imposing a fine, 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
singular shall include the plural, and the masculine shall include
the feminine and the neuter.
The Secretary of the Board of Supervisors of Chartiers Township,
Washington County, Pennsylvania.
The Treasurer of the Board of Supervisors of Chartiers Township,
Washington County, Pennsylvania.
On and after the effective date of this article,
it shall be unlawful for any person to continue to conduct, or thereafter
to begin to conduct, any form of amusement within Chartiers Township
unless an amusement permit shall first have been issued. Every person
desiring to continue to conduct or hereafter begin to conduct any
amusement within Chartiers Township shall file an application for
an amusement tax permit with the Board. Every application for such
permit shall be made upon a form prescribed, prepared and furnished
by the Board. If the applicant has or intends to have more than one
place of amusement within Chartiers Township, an application shall
be made for each location. Upon receipt of a completed application
form, the Board shall grant and issue to each applicant an amusement
permit for each place of amusement within Chartiers Township, valid
for the calendar year of issuance. Amusement permits shall not be
assignable and shall be valid only for the person in whose name issued
and for the conduct of amusement at the place designated in the application
and shall at all times be conspicuously displayed at the place of
amusement for which issued. Persons operating amusements shall notify
the Board promptly of any change in the originally contemplated itinerary,
either as to date or time of the conduct of the amusement at each
place. Permits may be renewed annually before the first day of January,
upon application made to the Board. Whenever any permit issued under
the provisions of this article becomes defaced, destroyed or lost,
a duplicate permit shall be obtained.
A tax is imposed upon the admission fee or privilege
to attend or engage in any amusement at the rate of $0.01 for each
$0.10, or major portion thereof, of the established price charged
the general public, or a limited or selected group thereof, which
shall be paid by the person acquiring such privilege. The tax shall
be at 4% of 40% of the admission fee for golf courses and ski activities
and skiing areas.
Persons holding a permit shall collect the tax
imposed by this article and shall be liable to the Township of Chartiers,
as agents thereof, for the payment of the same to the Township of
Chartiers, as hereinafter provided.
For the purpose of ascertaining the amount of
tax payable by persons to Chartiers Township, it shall be the duty
of:
A.
Every person holding a permit, on or before the 10th
day of each month after the effective date of this article, to transmit
to the Treasurer, on a form prescribed and prepared by the Board,
a report of the amount of tax collected by him during the preceding
month. Persons conducting itinerant amusements shall transmit the
report aforesaid at the close of the final performance.
B.
Every person shall, at the time of transmitting the
report, pay to the Treasurer the tax collected and due the Township
of Chartiers, covering the period for which the report is made; providing,
however, that the permittee may deduct therefrom 2%, if the payment
is made on or before the due date.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 10% of the amount of tax
due shall be added thereto. Collection of delinquent taxes shall be
in accordance with the provisions of Act 511, as amended.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Persons holding permits shall keep such books,
accounts, and records in sufficient form to enable the Board of Auditors
of Chartiers Township to audit, adjust, and settle, the accounts as
they in like manner so examine the accounts of Chartiers Township.
This article shall not apply to amusements given
for the benefit of established churches, schools, libraries, police
and fire organizations.
