Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meaning herein
indicated:
ADMISSION
Monetary charge of any character whatever, including donations,
contributions, and dues, or membership fees (periodical or otherwise)
charged or paid for the privilege of attending or engaging in amusements
as hereinafter defined, provided that in the case of persons (except
bona fide employees of the person conducting the amusement or Township
officers on official business) admitted free or at reduced rates at
a time when, and under circumstances under which an established price
is charged to other persons, the term "admission" shall mean the established
price as charged to other persons.
AMUSEMENT
All manner and form of entertainment including, among others,
the following: theatrical performance, operatic performance, carnival,
circus, show, concert, lecture, sports event, swimming or bathing
pool, vaudeville show, side show, amusement park and all forms of
entertainment therein, dancing, golf course, bowling alley, billiard
game, athletic contest, and any other form of diversion, sport pastime,
or recreation for which admission is charged or paid.
A.
Provided that "amusement" shall not include
any form of entertainment accompanying or incidental to the serving
of food or drink or the sale of merchandise, where the charge for
admission is wholly included in the price for refreshment or merchandise.
B.
Provided, further, that "amusement" shall not
include any form of entertainment, the proceeds of which, after payment
of reasonable expenses, inure exclusively to the benefit of religious,
education, or charitable institutions, societies or organizations;
veterans' organizations; or police or firemen's pension organizations.
PERSON
Includes natural person, firm, association, copartnership,
or corporation (except such corporations as are exempt from taxation
under the Act of Assembly, 1947, P.L. 1145, No. 481).
A tax is hereby imposed, for general revenue
purposes, at the rate of 10% of the price of admission to each and
every amusement within the Township of Raccoon, County of Beaver and
Commonwealth of Pennsylvania, provided that where no fixed admission
is charged, the tax shall be based upon the gross admissions collected.
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 and unpaid shall be added thereto.
Any information gained by the Secretary of the
Supervisors or any other official or agent of the Supervisors 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 section, shall constitute of a violation of this
article.
All taxes imposed by this article, together
with all penalties, shall be recoverable by the Township as other
debts of like amount are recovered.
Any person convicted before a District Justice for the magisterial district within which the Township of Raccoon is situate of violating or failing to carry out any provisions or requirements of this article or of neglecting, failing or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this article at the time required or of knowingly making any incomplete, false, or fraudulent returns; or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be subject to criminal enforcement procedures as set forth in Chapter
1, General Provisions, Article
II; provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Supervisors
of the Township of Raccoon to impose the tax or duties herein provided
for.