[Adopted 12-14-1998 by Ord. No. 719]
This article shall be known and may be cited
as the "Tinicum Township Amusement Tax Ordinance."
A.
ADMISSION
(1)
(a)
(b)
(c)
(2)
AMUSEMENT
ASSOCIATION
PERSON
PLACE OF AMUSEMENT
PRODUCER
SECRETARY
TOWNSHIP
TREASURER
The following words or phrases, when used in this
article, shall have the meaning ascribed to them in this section,
except where the context clearly indicates a different meaning:
Any and all monetary charges of any character
whatever, including donations, contributions, cover charges or charges
made for use of seats or tables, reserved or otherwise, admission
fees, dues or membership fees, charged or paid or in any manner received
by a producer, 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, as herein
defined; but said term shall not include any tax added to the charge,
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, food, services or merchandise,
the amount paid for admission to such amusement shall be deemed to
be 50% of the amount paid for refreshments, food, services or merchandise.
In the case of persons (except employees of the producer or officials
on official business) admitted free or at reduced rates when an established
price is charged to other persons, the term "admission" shall mean
the established price charge to such other persons. Admission and
admission charges shall also include but not be limited to the following:
A charge made for rental or use of equipment
for purposes of entertainment or amusement where the rental of equipment
or facilities is necessary to the enjoyment of the privilege for which
general admission is charged; the combined charge shall be considered
as the admission charge.
A charge made for entertainment activities or
admission to any theater, restaurant, nightclub, dance hall, cabaret,
adult entertainment cabaret, private club or any similar place, and
includes equipment to which persons are admitted for purposes of entertainment.
A sum of money referred to as "a donation" which
must be paid before entrance is allowed.
Admission charge does not include public and
private school activities, swim clubs and other nonprofit endeavors.
All manner and forms of entertainment, diversion, sport,
pastime or recreation, including but not limited to theatrical or
operatic performances, motion-picture shows, vaudeville, fairs, circuses,
carnivals and side shows, all forms of entertainment at fair grounds
and amusement parks, dances, concerts, nightclub entertainment, lectures,
sporting events and athletic contests, including wrestling matches,
boxing and sparring exhibitions, football and baseball games, skating,
golf, miniature golf, golf driving range, racquetball, tennis, hockey,
bathing, archery, shooting, riding, dancing, rowing, bowling, billiards,
pool and all other forms of entertainment, diversion, sport, recreation
or pastime, shows, trade shows, home builder shows, craft shows and
similar exhibitions, concerts, 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.
Any partnership, limited partnership or other forms of unincorporated
enterprise owned by two or more persons.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing or 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 corporation and the officers thereof.
Any place, indoors or outdoors, within the Township of Tinicum
where the general public or a limited or selected number thereof may,
upon payment of an admission or admission charge, attend or engage
in any amusement as defined in this article, but not limited to theaters,
concerts, opera houses, motion-picture houses, amusement parks, stadia,
arenas, baseball parks, skating rinks, circus or carnival tents or
grounds, fair grounds, social, sporting, athletic, riding, gun or
country clubs, riding academies, golf courses, golf driving ranges,
miniature golf courses, dance halls, tennis courts, archery, rifle
or shot gun ranges, bowling alleys, pool and billiard parlors, an
arcade or other establishment maintaining four or more coin-operated
machines, roof gardens, cabarets, nightclubs and restaurants where
amusement or entertainment is provided and other like places.
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 charge, attend
or engage in any amusement.
The Secretary of the Township of Tinicum.
The Township of Tinicum, Delaware County, Pennsylvania.
The Treasurer of the Township of Tinicum.
B.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
A.
Permit required. On and after the effective date of
this article, it shall be unlawful for any producer to continue to
conduct or thereafter to begin to conduct any form of amusement at
any permanent or temporary place of amusement, or any itinerant form
of amusement, within the Township unless an amusement permit or permits
shall have been issued to him as hereafter prescribed and the tax
herein imposed paid in accordance with the provisions herein made.
B.
Application. Every producer desiring to continue to
conduct or hereafter to begin to conduct any amusement within the
Township shall file an application for a permanent, temporary or itinerant
amusement permit or permits, as the case may be, with the Secretary.
Every application for such permit or permits shall be made upon a
form prescribed, prepared and furnished by the Secretary and shall
set forth the name under which the producer conducts or intends to
conduct a permanent, temporary or an itinerant form of amusement,
whether the producer conducts or intends to conduct a permanent, temporary,
or itinerant form of amusement and such other information as the Secretary
may require.
C.
Location of amusements. If the producer has or intends
to have more than one place of amusement within the Township, he shall
state the location of each place, and in the case of itinerant form
of amusement, the date and the length of time such amusement is to
be conducted at such place.
D.
Temporary place of amusement. In the case of an application
for a permit for a temporary place of 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.
E.
Associations and corporations. If the producer is
an association or a corporation, the application shall state the name
and addresses of the principal officers thereof and any other information
prescribed by the Secretary for purposes of identification.
F.
Signing and verification of permit. The permit shall
be signed and verified by oath or affirmation under the penalties
of perjury by the producer, if a natural person, and in the case of
an association or partnership, 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 application,
to which shall be attached the written evidence of his authority.
G.
H.
Issuance of a permit. Upon approval of the application
and the payment of any permit fee or fees herein required, the Secretary
shall grant and issue to each producer an annual, temporary or itinerant
amusement permit for each place of amusement within the Township set
forth in the application.
I.
Permits not assignable; display of permits. Amusement
permits shall not be assignable, shall be valid only for the persons
in whose names issued and for the conduct of amusement at the places
designated therein and shall at all times be conspicuously displayed
at the places for which issued.
J.
Expiration of permits for permanent places of amusement.
All permits for permanent places of amusement shall expire on the
31st day of December next succeeding the date upon which they are
issued unless sooner suspended, surrendered or revoked for cause by
the proper authorities of the Township.
K.
Expiration of permits for temporary or itinerant places
of amusement. Permits for temporary places of amusement or for forms
of itinerant amusement shall expire at the time specified therein.
L.
Change in itinerary. The producer of an itinerant
form of amusement shall notify the Secretary promptly of any change
in the original contemplated itinerary, either as to date or time
of the conduct of the amusement at each place.
M.
Duplicate permit. Whenever any permit issued under
the provisions of this article is defaced, destroyed or lost, the
Secretary may issue a duplicate permit to the holder thereof upon
the payment of a fee of $10.
N.
Suspension of permit. The Secretary may suspend an
amusement permit whenever he finds that the holder thereof has failed
to comply with any of the provisions of this article. Upon the suspension
of any amusement permit, the Secretary shall request the holder thereof
to immediately surrender all permits or duplicates thereof which have
been issued to him, and the holder shall promptly surrender all such
permits to the Secretary as directed. A producer whose permit has
been suspended, upon request made in writing within 10 days after
such suspension, shall be entitled to a hearing before the Board of
Commissioners on or before the next regular meeting. After such hearing,
the Board of Township Commissioners shall either rescind the order
of suspension or, for good cause appearing therefor shall continue
the suspension or revoke the permit.
A.
Imposition of tax.
(1)
A tax to provide revenue for general Township purposes
is hereby levied, assessed and imposed upon the admission and admission
charge or privilege to attend or engage in any amusement within the
Township at the rate of 5% of the price of admission and the established
price to each and every amusement, as defined in this article, within
the Township of Tinicum 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.
(2)
Clubs, cabarets and similar places. The admission
charge to any cabaret, adult entertainment cabaret, nightclub, restaurant,
dance hall, private club conducting cabaret activities or any similar
place of entertainment is deemed to be the total amount charged as
an admission charge, a cover charge, including any charge made for
the use of seats and tables reserved or otherwise, and other similar
accommodations. A minimum drink or participation cost in lieu of a
cover charge is deemed a taxable event.
(3)
Signs posted. Whenever a charge is made for admission
to any place, a sign shall be posted in a conspicuous place on the
entrance or ticket office stating that a 5% Township admission tax
is included in the admission charge.
B.
Free or reduced admissions. In the case of persons
(except bona fide employees of a producer) or municipal or state officers
on official business admitted free or at a reduced rate to any place
of amusement at a time when and under circumstances where an admission
or 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.
C.
Permanent boxes or seats. 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 computed on the established
price for which a similar box or seat is sold 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.
A.
Collection by producers. 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 Treasurer, as hereinafter
provided in this article.
B.
Payment of tax by owners, lessees or custodians. When
permits are obtained for conducting amusements by persons who are
not the owners, lessees or custodians of the place where the amusements
are to be conducted, or where the amusement is permitted by the owner,
lessee or custodian of any place and is conducted without the procurement
of a permit or permits required by this article, the tax imposed by
this article shall be paid by the owner, lessee, or custodian of such
place where such amusement is held or conducted, unless paid by the
producer conducting the amusement.
A.
Filing of reports. For the purpose of ascertaining
the amount of tax payable by the producers to the Township:
(1)
Every producer, except as hereinafter provided, conducting
or operating a place of amusement shall, on or before the 10th day
of each month, transmit to the Secretary and Treasurer on forms prescribed
and prepared by the Secretary a report under oath or affirmation of
the amount of tax collected by him during the preceding month.
(2)
Every producer conducting a temporary place or itinerant
form of amusement, promptly after each performance, shall file a report
with the Secretary and the Treasurer on forms prescribed by the Secretary
and furnishing the information required therein.
B.
Due dates for tax; interest. The amount of all taxes
imposed under the provisions of this article shall, in the case of
places of permanent amusement, be due and payable on the 10th day
of the next succeeding month; and in the case of temporary or itinerant
forms of amusement, it shall be due and payable on the date the reports
in such cases are required to be made under this section; and all
such taxes shall bear interest at the rate of 10% per annum from the
date they are due and payable until paid.
C.
Neglect or refusal to file report or pay tax. If any
producer shall neglect or refuse to make any report and payment as
herein required, an additional 10% per annum of the amount of the
tax shall be added and collected.
All such taxes shall be recoverable as other
debts of like amount are now by law recoverable.
A.
Accuracy of reports and payments. If the Secretary
is not satisfied with the report and payment of tax made by any producer
under the provisions of this article, he/she 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/her possession,
and for this purpose, the Secretary and/or Treasurer is authorized
to examine the books, papers, tickets, tax returns, admission records,
ticket stubs and records of any producer taxable under this article
to verify the accuracy of any report or payment made under the provisions
hereof or to ascertain whether the taxes imposed by this article have
been paid.
B.
Estimated taxes. 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 Secretary and/or Treasurer
a report is found to be incorrect, the Secretary shall estimate the
tax due by such producer and determine the amount due by him for taxes,
penalties and interest thereon.
C.
Rules and regulations. The Secretary 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 of Commissioners of the Township
of Tinicum.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township of Tinicum for the use and
benefit of the Township of Tinicum.
A.
Children under 12 years of age. The tax imposed by
this article shall not apply or be imposed upon the privilege to attend
any amusement by a child under the age of 12 years when the admission
price for such child is $2 or less.
B.
Other exemptions. The tax imposed by this article
shall not apply 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,
community and civic, community swim club and charitable institutions,
societies or organizations, including a volunteer fire company and
ambulance service and nonprofit boat club, provided that no part of
the net earnings of the institutions, societies, boat clubs or organizations
inure to the benefit of any private shareholder or person.
(2)
Exclusively to the benefit of organizations or persons
in the military or naval forces of the United States, or of national
guard organizations, reserve officers' association or organization,
posts or organizations of war veterans or auxiliary units or societies
of such posts or organizations 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 benefiting employees of
any political subdivision of the Commonwealth of Pennsylvania, their
dependents or heirs or for the purpose of benefiting the members of
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.
C.
Compliance with article and rules and regulations.
In no event shall an exemption be allowed under this article 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.
Any person, copartnership, association or corporation
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this article or of any regulations or requirement
pursuant thereto and authorized thereby shall be subject to a fine
of not more than $600, plus costs of prosecution, and, in default
of payment of such fine and costs, to imprisonment in the county jail
for a period not exceeding 30 days for the nonpayment of such fine
and costs within 10 days from the imposition thereof. Such fine imposed
by this section shall be in addition to any other penalty imposed
by any other section of this article. Each and every day in which
any person shall be in violation of this article shall constitute
a separate offense.
