[Adopted 1-7-1980 by Ord. No. 80-2[1]]
[1]
Editor's Note: This ordinance also provided
as follows: "Now therefore be it ordained and enacted by the Board
of Supervisors of the Township of Raccoon, County of Beaver and Commonwealth
of Pennsylvania, pursuant to the authority granted by and contained
in the Act of General Assembly, approved the 31st day of December,
1965, P.L. 1257, Section 1, et seq. entitled. 'The Local Tax Enabling
Act' as amended and it is hereby ordained and enacted by the authority
of the same as follows."
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meaning herein
indicated:
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.
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.
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.
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.
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).[1]
[1]
Editor's Note: Said Act was repealed 12-21-1965
by Act of 1965, P.L. 5, No. 511, effective 1-1-1966. See now 53 P.S.
§ 6901 et seq.
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.
A.
Any person desiring to conduct, or to continue to
conduct any amusement within the Township, shall file with the Supervisors
of the Township through the office of the Township Secretary an application
for a permanent amusement permit or a temporary amusement permit,
as the case may be. In the case of any amusement that is to continue
for longer than three days, regardless of whether or not said days
are consecutive, a permanent amusement permit shall be issued at a
fee in an amount as set from time to time by resolution of the Board
of Supervisors. In the case of any amusement that is to continue for
three days or less, a temporary permit shall be issued at a fee in
an amount as set from time to time by resolution of the Board of Supervisors.[1]
B.
The Secretary of the Supervisors shall procure at
the expense of the Township a sufficient number of permit forms, on
each of which the following information shall be printed or inserted
in ink or by typewriter:
(1)
The name of the Township;
(2)
Whether a temporary or a permanent permit;
(3)
The name and address of the person receiving the permit;
(4)
The location of the amusement covered by the permit;
(5)
The type of amusement;
(6)
The period for which the permit is issued (Permanent
permits shall be good until December 31 of the year in which issued;
temporary permits shall be good until the last day the amusement is
conducted.)
(7)
The number of the permit;
(8)
The date when the certificate is issued;
(9)
The signature of the Secretary of the Supervisors.
C.
Every permit shall be issued in duplicate. The original,
to which the Township Seal shall be affixed, shall be given to the
person applying for the permit and the duplicate shall be kept on
file by the Secretary of the Supervisors.
D.
In case of the loss, defacement, or destruction of
any permit, the person to whom the permit was issued shall apply to
the Secretary of the Supervisors, who may issue a new permit, for
which a fee in an amount as set from time to time by resolution of
the Board of Supervisors shall be charged.
A.
Every holder of a permanent permit shall, on or before
the tenth day of every month, transmit to the Secretary of the Supervisors
a report, under oath or affirmation, of the total admissions charged
or collected and the total amount of tax due from such person upon
such admissions under this article, and at the same time shall pay
over to the Secretary of the Supervisors the entire amount of tax
due.
B.
Every holder of a temporary certificate shall, at
the close of each day on which the amusement is held; pay over to
the Secretary of the Supervisors the amount of tax due from such person
under this article upon admissions for such day, and at the same time
shall submit to the Secretary of the Supervisors a report of the total
admissions charged or collected on such day and the total amount of
tax due on such admissions. On the day of expiration of such temporary
permit, the person to whom which permit is issued shall, in addition,
submit a report, under oath or affirmation, of all admissions charged
or collected during the period in which such temporary permit was
in effect and of all taxes due and paid.
C.
Provided that in every case, the Secretary of the
Supervisors shall furnish to the person paying any tax levied under
this article a receipt for the payment of such tax.
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.
