[Adopted 2-10-1981 by Res. No. 81-5R (Ch. 24, Part 3, of the 1992 Code)]
A. 
The following words or phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
AMUSEMENT
All manner and form of entertainment, including, among others, theatrical or operatic performances, concerts, vaudevilles, circus, carnival and side shows, all forms of entertainment at fairgrounds and amusement parks, athletic contests, including wrestling matches, boxing and sparring, swimming, archery, shooting, riding, dancing, rowing, bowling, billiards, pool and all other forms of diversions, 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 services.
AMUSEMENT TAX COLLECTOR
The person as designated by the Board of Supervisors of the Township of Middletown.
ASSOCIATION
Any partnership, limited partnership, or other forms of unincorporated enterprise owned by two or more persons.
BOARD
The Board of Supervisors of the Township of Middletown, County of Bucks, Commonwealth of Pennsylvania.
CHARITABLE SOCIETIES OR ORGANIZATIONS
Any group of people who are organized together for any nonprofit-making venture, the funds or use thereof which inure to the benefit of a substantial number of the citizens of the community. Examples of such groups would be public recreational associations, parent-teacher associations, etc.
ESTABLISHED PRICE
Regular monetary charges of any character whatever, including donations, contributions and dues or membership fees (periodical 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 to attend, to engage 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 refreshment, service or merchandise, the amounts paid for admission to such amusement shall be deemed to be 50% of the amount paid for refreshment, service and merchandise.
ITINERANT AMUSEMENT
An amusement which moves from place to place, either within the Township or partially outside the Township.
PERMANENT AMUSEMENT
An amusement conducted at one location for a period in excess of one month.
PERSON
Every natural person, copartnership, association or corporation. 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.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Township where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement as herein defined, including, among others, opera houses, theaters, amusement parks, stadia, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, fairgrounds, social, sporting, athletic, riding, gun and country clubs, riding academies, golf courses, golf driving ranges, miniature golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, bowling alleys, pool and billiard parlors, roof gardens, cabarets, nightclubs, and other restaurants where amusement or entertainment is provided, and other like places.
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 established price, attend or engage in any amusement.
SECRETARY
The Secretary of the Board of Supervisors of the Township of Middletown, County of Bucks, Commonwealth of Pennsylvania.
TEMPORARY AMUSEMENT
An amusement, other than an itinerant amusement, which is conducted for a period of less than one month during any calendar year.
TOWNSHIP
The Township of Middletown, County of Bucks, Commonwealth of Pennsylvania.
B. 
The singular shall include the plural, and the masculine shall include the feminine and neuter.
A. 
No amusement shall be conducted within the Township unless and until it has been registered, a registration certificate has been issued for it, and such certificate remains in effect and unrevoked.
B. 
Registrations shall be made on a form prescribed, prepared and furnished by the amusement tax collector and shall set forth the name under which the amusement will be conducted, whether it will be a permanent, temporary or itinerant amusement, its location or itinerary, the established price which will be charged, and such other pertinent information as the amusement tax collector may require. If the producer has or intends to have more than one place of amusement within the Township, he will register each one and shall state the location of each and, in the case of itinerant amusements, the date and length of time such amusement is to be conducted at each place. In the case of registration for a temporary or itinerant amusement, the producer shall state the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted. If the producer is an association or corporation, it shall state the names and addresses of the principal officers thereof and any other information prescribed by the amusement tax collector for purposes of identification. The registration shall be signed and verified by oath or affirmation 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 executive officer thereof, or some person specifically authorized by the corporation to sign the registration, to which shall be attached written evidence of his authority.
C. 
Upon the filing of a completed registration form, the amusement tax collector shall issue to the producer an annual or temporary registration certificate. A producer of permanent or temporary amusement shall be issued a separate certificate for each of his places of amusement within the Township. A certificate issued to the producer of an itinerant amusement shall set forth the itinerary of the producer. A registration certificate shall be valid only for the person in whose name it is issued and for the conduct of an amusement at the place or places designated therein. It shall not be assignable. It shall at all times be conspicuously displayed at the place or places for which issued. All registration certificates for permanent amusements shall expire on the 10th day of February next succeeding the date upon which they become effective. Registration certificates for temporary or itinerant amusements shall expire at the time specified therein. The producer of an itinerant amusement shall notify the amusement tax collector promptly of any change in the originally contemplated itinerary, either as to the date or the time of the conduct of the amusement at each place. Whenever any registration certificate issued under the provisions of this article is defaced, lost or destroyed, the amusement tax collector may issue a duplicate certificate to the holder thereof.
D. 
Each permanent place of amusement shall be registered annually during the month preceding the 10th day of February, and the registration certificate issued thereon shall become effective on the 10th day of February.
[Amended 7-25-1989 by Ord. No. 89-9]
A. 
A tax, to provide revenue for general Township purposes, is hereby levied, assessed and imposed upon the admission fee or privilege to attend or engage in any amusement with the exception of admissions to ski facilities, golf courses and bowling alleys and bowling lanes within the Township, at the rate of $0.01 for each $0.10 of the established price charged the general public or a limited or selected group thereof by any producer for such privilege, which shall be paid by the person acquiring such privilege.
B. 
A tax is hereby levied, assessed and imposed on admissions to ski facilities, golf courses and bowling alleys and bowling lanes at the rate of $0.01 for each $0.10 using the following tax bases:
(1) 
Ski facilities. The tax base upon which the tax shall be levied shall be 40% of the cost of the lift ticket. The lift ticket shall include all costs of admissions to the ski facility.
(2) 
Golf courses. The tax base upon which the tax shall be levied shall be 40% of the green fees. The green fee shall include all costs of admissions to the golf course.
(3) 
Bowling alleys. The tax base upon which the tax shall be levied shall be 40% of the charge imposed upon a patron for the sale of admission to or the privilege of admission to a bowling alley or bowling lane to enjoy one or more games of bowling.
C. 
In the case of persons (except bona fide employees of a producer or municipal or state officers on official business) admitted free or at reduced rates to any place of amusement at a time when 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 to be paid by the persons so admitted or on the tax base established in Subsection B(1) through (3) above for admissions to ski facilities, golf courses and bowling alleys.
D. 
In the case of persons having the permanent use of boxes or seats in any place of amusement or a lease for the use of such box or seat in such place of amusement, the tax imposed by this article shall be for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder; such tax to be paid by the lessee or holder and shall be in accordance with all provisions of this section.
E. 
In the case of amusements, the established price for which is subject to the federal admissions tax imposed by Section 4231 of the Internal Revenue Code of 1954, as amended, if the federal tax on the established price of any given admission is equal to or greater than 50% of the amusement tax due to the Township on the established price under Subsection A, a credit of 30% of the Township tax shall be allowed.
A. 
Producers shall collect the tax imposed by this article and shall be liable to the Township as agents thereof for the payment of the same to the amusement tax collector, as hereinafter provided in this article.
B. 
Where temporary or itinerant forms of amusement are conducted by persons who are not the owners, lessees or custodians of the place where the amusements are to be conducted or where a temporary or itinerant form of amusement is permitted after the effective date of this article by the owner, lessee or custodian of any place to be conducted without it being registered with the Township as required by this article, the collection of the tax imposed by this article shall be the responsibility of the owner, lessee or custodian of such place where any such temporary or itinerant form of amusement is held or conducted and shall be collected and paid by him unless collected and paid by the producer conducting the amusement.
C. 
Where producers may begin to conduct permanent amusements after the effective date of this article and they are not the owners of the places where the permanent amusements are to be conducted, or where the owner of any place permits a producer to begin to conduct a permanent amusement at that place after the effective date of this article without it being registered with the Township as required by this article, the collection of the tax imposed by this article shall be the responsibility of the owner of such place where any such permanent amusement is to be conducted, and shall be collected and paid by him unless collected and paid by the producer conducting the permanent amusement.
[Amended 7-25-1989 by Ord. No. 89-9]
In order that the amount of tax collected and payable by producers to the Township may be ascertained, every producer shall submit to the amusement tax collector and the Secretary at the times set forth below a report on a form prescribed, prepared and furnished by the amusement tax collector. The report shall contain such pertinent information as the amusement tax collector shall prescribe and shall be verified by oath or affirmation.
A. 
Every producer of a permanent amusement shall submit on or before the 10th of each month a report concerning the tax collected by him during the immediately preceding calendar month.
B. 
Every producer of a temporary or itinerant amusement shall submit within 48 hours a report concerning the tax collected by him on each day during which the amusement continues. If the persons or the properties involved in the amusement are intended to leave the Township before the expiration of 48 hours, the report shall be submitted before either the persons or the properties leave the Township.
C. 
Before allowance shall be made by the Township for any credit claimed under § 448-303D of this article, the producer shall submit to the amusement tax collector a copy of his federal admissions tax return for the period for which the credit is claimed.
D. 
Every producer of a permanent amusement shall submit a certificate from an accountant or auditor which verifies the sales figures and taxes paid for each calendar year. Said certificate shall be submitted by January 30 of the following year.
A. 
Taxes which have been or should have been collected by a producer during any given time period shall be due and payable to the Township on the date on which a report covering that period is required by this article to be filed.
B. 
If any tax is paid before the due date, a credit of 2% of the amount of the tax shall be allowed.
C. 
If the tax on a permanent amusement is not paid on or before the 30th day after the due date, or if the tax on a temporary or itinerant amusement is not paid on or before the due date, a penalty of $5 or 10% of the unpaid tax, whichever is greater, shall be added to the tax.
D. 
In addition to the penalties provided in Subsection C above, unpaid taxes shall bear interest at the rate of 1/2% per month or fractional part of a month from 30 days after the date they are due and payable until paid.
The amusement tax collector and the Secretary, or either of them, for the purpose of enforcing this article, are hereby authorized and empowered to examine the books, papers, tickets, ticket stubs and all other pertinent records of any producer or any other person who may be liable for the tax herein imposed.
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 amusement tax collector and/or the Secretary, a report is found to be incorrect, the amusement tax collector shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon.
If any producer shall neglect or refuse to make any report or payment of tax required by this article or if the amusement tax collector and/or Secretary has reason to believe that any report and payment are incorrect, the amusement tax collector and/or Secretary shall have the following remedies in addition to any other remedies provided by this article or any other statute or ordinance. In any case, the registration certificate may be declared revoked and the conduct of the amusement may be ordered to be stopped. In the case of an itinerant amusement, the removal from the Township of the properties used in the conduct of the amusement may be prohibited.
All taxes, interest and penalties received, collected or recovered under the provisions of this article shall be paid into the treasury of the Township for the use and benefit of the Township.
The amusement tax collector is authorized and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter or thing pertaining to the administration and enforcement of this article and the collection of the tax hereby imposed subject to the approval of the Board.
[Amended 7-25-1989 by Ord. No. 89-9]
A. 
The tax imposed by this article shall not apply to or be imposed upon the privilege to attend any amusement the proceeds of which, after payment of reasonable expenses, inure:
(1) 
Exclusively to the benefit of religious, educational and charitable institutions, societies or organizations, provided that no part of the net earnings of the institutions, societies or organizations inure to the benefit of any private shareholder or person.
(2) 
Exclusively to the benefit of organizations of persons in military or naval forces of the United States or of national guard organizations, reserve officers associations, or organizations, posts or organizations of war veterans, or auxiliary units or societies of such posts or organizations, if such posts, organizations, units or societies are organized in the Commonwealth of Pennsylvania and if no part of their net earnings inure to the benefit of any private shareholder or person.
(3) 
Exclusively to the benefit of organizations or associations created and maintained for the purpose of benefitting employees of any political subdivision of the Commonwealth of Pennsylvania or their dependents or heirs or for the purpose of benefitting the members or the dependents of or the heirs of members of police or paid or volunteer fire departments of any political subdivision of the Commonwealth of Pennsylvania.
(4) 
The entertainment tax shall not grant the authority to levy, assess or collect an amusement or admissions tax on membership, membership dues, fees or assessments, donations, contributions or monetary charges of any character whatsoever paid by the general public, or a limited or selected number thereof, for such persons to enter into any place, indoors or outdoors, to engage in any activities, the predominant purpose or nature of which is exercise, fitness, health maintenance, improvement or rehabilitation, health or nutrition education, or weight control.
B. 
In no event shall any exemption be allowed under this section unless the producer thereof shall comply with the provisions of this article and the rules and regulations of the Township with respect to the application for and approval of exemptions.
C. 
With respect to amusements, the net profits of which inure to the benefit of persons or organizations described in Subsection A above, but part of the gross intake of which is paid to persons engaged in the business of operating amusements for profit, the tax imposed by this article shall apply only to that portion of the gross intake which is paid to such persons engaged in business for profit.
[Amended 12-1-1992 by Ord. No. 92-13; 6-23-1998 by Ord. No. 98-08]
A. 
Enforcement notice.
(1) 
If it appears to the Township that a violation of this article has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
(2) 
The enforcement notice shall be sent to the violator and, if applicable, the owner of record of the parcel on which the violation has occurred, to any person who has filed a written request to receive enforcement notices regarding that parcel, and to any other person requested in writing by the owner of record.
(3) 
An enforcement notice shall state at least the following:
(a) 
The name of the violator and, if applicable, the owner of record and any other person against whom the Township intends to take action.
(b) 
The location of the violation and, if applicable, the property in violation.
(c) 
The specific violation with a description of the requirements which have not been met, citing in each instance the applicable provision of this article.
(d) 
The date before which the steps for compliance must be commenced and the date before which the steps must be completed.
(e) 
That the recipient of the notice has the right to appeal to the Board of Supervisors within a period of 10 days.
(f) 
That the failure to comply with the notice within the time specified, unless extended by appeal to the Board of Supervisors, constitutes a violation, with possible sanctions clearly described.
B. 
Enforcement remedies.
(1) 
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600 plus all court costs, including reasonable attorney's fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of determination of a violation by the Magisterial District Judge. If the defendant 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 or each section of this article which shall be found to have been violated shall constitute a separate offense.
(2) 
Nothing contained in this section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this section.
(3) 
Magisterial District Judges shall have initial jurisdiction over proceedings brought under this section.
C. 
Such fines imposed by this section shall be in addition to any other penalty imposed by any other section of this article; provided, however, that if any producer of any amusement within the provision of this article shall offer evidence or testimony or submit to examination in any proceeding instituted by the Township for the recovery of any taxes or interest due or alleged to be due to the Township under this article, no process, civil or criminal, for the recovery of any fines or penalties imposed by this article may thereafter issue against the person so testifying or offering such evidence or testimony on account of any violation of the provisions of this article which such evidence or testimony may disclose.