[Adopted 1-20-1969 by Ord. No. 106]
[Amended 12-30-1985 by Ord. No. 399]
The Board of Commissioners of the Township of
South Whitehall, County of Lehigh and Commonwealth of Pennsylvania,
hereby enacts an ordinance levying a tax on admissions for the fiscal
year of 1986 and each fiscal year thereafter, on the subject and in
the amount and manner indicated hereinafter. This article shall be
known and may be cited as the "Admission Tax Ordinance," and shall
supersede and replace the admission tax ordinance enacted January
20, 1969 (Ord. 106) to the extent inconsistent therewith.
A.
AMUSEMENT
(1)
(2)
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
SECRETARY
TEMPORARY AMUSEMENT
The following words and 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:
All manner and forms of entertainment, including among others,
theatrical or operatic performances, concerts, vaudeville, circuses,
carnivals, fairs and side shows, all forms of rides and entertainment
at fairgrounds and amusement parks; athletic contests or diversion,
including among others wrestling matches, boxing and sparring exhibitions,
football and baseball games, skating, golfing, miniature golfing (including
driving ranges), tennis, hockey, bathing, swimming, archery, shooting,
riding, dancing and all other forms of diversion, sport, recreations
or pastime, shows, exhibitions, contests, displays and games (except,
however, bingo); as well as all other methods of obtaining monetary
admissions charges, donations, contributions or monetary charges of
any character, from the general public or a limited or selected number
thereof.
[Amended 12-30-1985 by Ord. No. 399]
Provided that the term "amusement" shall not
include (1) the viewing of a motion picture within a motion-picture
theater; (2) camping; or (3) any activities, the predominant purpose
or nature of which is exercise, fitness, health maintenance, improvement
or rehabilitation, health or nutrition education, or weight control,
only to the extent that the Township is precluded by valid state law
from imposing a tax on admission to any place to engage in such activities.
[Amended 12-26-1989 by Ord. No. 476]
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,
educational or charitable institutions, societies or organizations,
veterans' organizations, or police or firemen's organizations.
The total monetary charges of any character whatever, including
donations, contributions, dues or membership fees (periodical or otherwise),
fixed and exacted or in any manner fixed by the producers, as herein
defined, paid by the patron (the general public, or a limited or selected
number thereof), directly or indirectly to the producer before said
patron is permitted to enter into any place of amusement or to attend
or engage in any entertainment or amusement.
[Amended 12-30-1985 by Ord. No. 399]
Every individual person, copartnership, association, unincorporated
enterprise owned by two or more persons, or corporation, domestic
or foreign. 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 corporation, the officers thereof.
Any place indoors or outdoors within the Township of South
Whitehall, 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, but not limited to,
theaters, opera houses, amusement rides, amusement parks, stadiums,
arenas, baseball parks, skating rinks, circus or carnival tents or
grounds, fairgrounds, halls, lodge rooms, riding academies, golf courses
(including driving ranges), bathing and swimming places, dance halls,
tennis courts, archery, rifle or shotgun ranges, roof gardens, cabarets,
night clubs, and other like places. "Places of amusement," as herein
defined, is intended to be broadly construed to include each and every
place of amusement for which a fee or other extraction is required
for entrance or use, and upon which a tax can be levied under the
laws of the Commonwealth.
[Amended 12-30-1985 by Ord. No. 399]
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.
Any reference to the word "Secretary" shall mean the Secretary
of the Township of South Whitehall and shall include his duly appointed
agents.
Any amusement to be conducted at one location for a period
of less than one month.
B.
The singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Amended 12-30-1985 by Ord. No. 399]
A.
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 within the Township of South
Whitehall, unless an amusement permit or permits shall have been issued
to him as hereinafter prescribed and the tax herein imposed paid in
accordance with the provisions herein made.
B.
Every producer, desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
South Whitehall, shall file an application for a permanent, temporary,
or itinerant amusement permit or permits, as the case may be, with
the Secretary of the Township of South Whitehall. 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 applicant conducts or intends to conduct a permanent or
temporary place, or an itinerant form of amusement, the location of
the permanent or temporary place of amusement and such other information
as the Secretary may require. If the applicant has or intends to have
more than one place of amusement within the Township of South Whitehall,
the applicant shall state the location of each place of amusement
and in the case of itinerant form of amusement, the date and length
of time the type of amusement is to be conducted in each place. In
the case of an application for a permit for a temporary place of amusement,
the application shall state the name and address of the owner, lessee
or such custodian of the premises upon which such amusement is to
be conducted. If the applicant is an association or corporation, the
application shall state the names and addresses of the principal officers
thereof, and any other information prescribed by the Secretary for
purposes of identification. The application shall be signed 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 officer thereof.
(1)
At the time of making such application, the applicant
shall pay to the Secretary a permit fee in an amount established from
time to time by resolution of the Township Board of Commissioners
for each temporary or annual permit.[1]
(2)
Upon approval of the application and the payment of
any permit fee or fees herein required, the Secretary shall grant
and issue to each applicant an annual or temporary amusement permit
for each place of amusement within the Township of South Whitehall.
Amusement permits shall not be assignable, and shall be valid only
for the persons in whose names they are issued and for the conduct
of amusements at the places designated therein, and shall at all times
be conspicuously displayed at the places for which they are issued,
unless sooner suspended, surrendered or revoked for cause by the proper
authorities of the Township of South Whitehall. Permits for temporary
places of amusement or for forms of itinerant amusement shall expire
at the time specified therein. 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, time or the conduct
of the amusement at each place.
C.
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 of the defaced, destroyed or lost
permit upon the payment of a fee in an amount established from time
to time by resolution of the Township Board of Commissioners.[2]
D.
The Secretary may suspend, or after hearing, revoke
an amusement permit whenever he finds that the holder thereof has
failed to comply with any of the provisions of this article. Upon
suspending or revoking any amusement permit, the Secretary shall request
the holder thereof to surrender to him immediately all permits or
duplicates thereof issued to him, and the holder shall surrender promptly
all such permits to the Secretary as requested. Whenever the Secretary
suspends an amusement permit, he shall notify the holder immediately,
and the Board of Township Commissioners shall afford him a hearing
within 15 days of request therefor, if such request is made within
five days of such notice. After such hearing, the Board of Township
Commissioners shall either rescind the order of suspension, or good
cause appearing therefor, shall continue the suspension or revoke
the permit.
[Amended 1-11-1972 by Ord. No. 144]
A.
A tax is hereby imposed upon the sale of admission
to attend or engage in any amusement and to any place of amusement
at the rate of 5% of the established price charged the general public,
or a limited or selected group thereof, by any producer for such admission,
which shall be paid for by the person attending or engaging in the
same, except that: (1) no admission tax shall be paid on vending machines,
skee ball, games of chance, video games and items of similar type
and nature; (2) that no such tax shall be paid on an admission, the
established price of which is less than $0.05; and (3) admission tax
on "group admissions" shall be as set forth below. A major fraction
of a cent in the collection of this tax shall be regarded as a full
cent.
[Amended 12-30-1985 by Ord. No. 399]
B.
A flat rate admission tax of $0.25 shall be levied
for the entrance, admission and use fee charged for each individual
member of a group admission. A "group admission" shall constitute
and be limited to any number of persons who enter an amusement park
or amusement facility pursuant to the prearranged written contract
which permits such persons to have access to any amusement of facilities
and which provides such persons with food or refreshments as part
of the contract price. True and correct copies of all group admission
contracts shall be retained by the producers for a period of time
not less than five years.
[Amended 12-30-1985 by Ord. No. 399]
C.
In the case of person 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 seat is used or reserved by or for the lessee or holder, such
tax to be paid by the lessee or holder.
[Amended 10-11-1982 by Ord. No. 348]
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Township of South Whitehall through the
Secretary, as hereinafter provided in this article.
B.
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessees or custodians
of the places where the amusements are to be conducted, or where the
temporary amusement is permitted by the owner, lessee, or custodian
of any place, to be 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 temporary amusement is held or conducted unless paid by the producer
conducting the amusement.
C.
Applicants for temporary permits shall, prior to the issuance of the said permits, deposit with the Township a sum equal to the estimated tax to be due at the conclusion of the activities permitted pursuant to the said permit (based upon the information available). In no event shall the sum posted be less than $1,000. All monies deposited hereunder shall be held by Township in escrow until the conclusion of the activities permitted pursuant to temporary permits granted hereunder, and until the producer shall have presented to the Township a certified statement as to taxable receipts collected by the said producer, together with such other information as is required pursuant to § 328-22, hereunder. Upon conclusion of said activities and after receipt of the said certified statement, the escrow amount posted hereunder shall be returned to producer, less any amusement tax incurred therefor. Should no certified statement be received by Township within 30 days of the conclusion of the activities permitted by the temporary permit, the Township may apply all sums held in escrow toward payment of admission taxes due, without regard to actual liability of any person therefor, or may apply the said escrow sums of on account of sums estimated to have been due for activities so permitted, and proceed in law or equity against any person liable hereunder for additional tax sums due, in such amounts as are reasonably estimated by Township, in accordance with § 328-25, below.
A.
For the purpose of ascertaining the amount of tax
payable by the producers to the Township of South Whitehall, it shall
be the duty of:
(1)
Every producer, conducting a temporary place of amusement
or itinerant form of amusement, on or before the tenth day of each
month, after the effective date of this article, to transmit to the
Secretary on form prescribed and prepared by him, a report of the
amount of tax collected by him during the preceding month.
(2)
Every producer, conducting a temporary place of amusement
or itinerant form of amusement, shall file a report with the Secretary
or his duly authorized agent promptly after each performance.
B.
All reports required under this section shall show
such information as the Secretary shall prescribe and shall be accompanied
by an affidavit certifying to the correctness of the report.
C.
Every producer, at the time of making every report
required by this section, shall compute and pay to the Secretary the
Taxes collected by him and due to the Township of South Whitehall
during the period for which the report is made: that such producer
may deduct therefrom 2% thereof, providing payment is made on or before
the date thereof. 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 tenth 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 day the reports in such cases are required
to be made under this section and all such taxes shall bear interest
at the rate of 1% per month, or fractional part of a month, from the
date they are due and payable until paid.
If any producer shall neglect or refuse to make
any report or payment as herein required, an additional 10% of the
amount of the tax shall be added by the Secretary and collected. All
such taxes shall be recoverable by the said Township of South Whitehall
as other debts to a municipality are now by law recoverable.
[Amended 12-30-1985 by Ord. No. 399]
A.
If the Secretary is not satisfied with the report
and payment of tax made by any producer under the provisions of this
article, he 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 possession and for this purpose, the Secretary
of the Township of South Whitehall is authorized to examine the books,
papers, tickets, ticket stubs and records of any producer, taxable
under this article to verify the accuracy of any report or payment
made under the provisions thereof or to ascertain whether the taxes
imposed by this article have been paid.
B.
In the event that the Secretary of the Township of
South Whitehall, or his designee, shall have examined the books and
records of any producer, and through such examination shall have determined
that the tax stated upon or paid with any report filed by such producer
shall be erroneous or otherwise misstated by in excess of 10% of the
tax actually due, exclusive of penalties and interest, the cost of
such examination shall be borne by the producer and shall be promptly
remitted to Township upon demand.
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, a report is found to
be incorrect, the Secretary shall estimate the tax due such producer
and determine the amount due by him for taxes, penalties and interest
thereon.
[Amended 12-26-1989 by Ord. No. 476]
Whenever a producer has been issued a permanent
amusement permit and circumstances or facts concerning the operation
of the amusement shall become known to the producer or to the Secretary
which indicate the possibility that said amusement will not be in
operation after the tenth day of the month succeeding the month of
operation, or that the producer is abandoning the operation, or is
leaving the jurisdiction, or that the assets of the producer are in
danger of being attached by creditors, or that bankruptcy or receivership
is likely, then the producer shall immediately file a report on admissions
paid and taxes collected, which report shall be accompanied by payment
to the Township of the tax due, or the Secretary in his sole discretion
shall be authorized to require the producer to file a report on admissions
paid and taxes collected prior to the tenth day of the month following
the month of operation and, further, shall be authorized to require
that a report shall be filed on the day following the performance
or performances and, further, to demand and receive a payment of the
tax due on the admissions to said performance or performances. Failure
of the producer to file a report and to pay the tax owing upon becoming
aware that the amusement will not be in operation for the aforementioned
reasons or after demand by the Secretary shall be deemed a violation
of the provisions of the within article and subject the producer to
the suspension or revocation of his permit or to the payment of fines
and penalties as herein provided.
All taxes, interest and penalties collected
or received under the provisions of this article shall be paid the
Township of South Whitehall for the use and benefit of the Township
of South Whitehall.
The Secretary is hereby authorized and directed
to make and keep such records, prepare such forms and take such other
measures as may be necessary or convenient to carry this article into
effect and may, in his discretion, require reasonable deposits to
be made by applicants for temporary permits.
[Amended 2-7-1989 by Ord. No. 449]
Any person, persons, copartnership, association
or corporations who shall fail, neglect or refuse to comply with any
of the terms or provisions of this article or of any regulation or
requirement made pursuant thereto and authorized shall, upon conviction
thereof, be sentenced to pay a fine not to exceed $600 plus costs
and, in default of payment of said fine and costs, to imprisonment
for a term not to exceed 30 days. Each day that a violation of this
article continues shall constitute a separate offense. Such fine or
penalty imposed by this section shall be in addition to any other
penalty imposed by any other section of this article.
The tax herein levied is by virtue of the authority
granted by Act No. 511, referred to as the Local Tax Enabling Act,
1965, December 31 (P.L. 1257).
