[Ord. 47, 8/16/1971, § 1]
This Ordinance shall be known and may be cited as the "Admission,
Participating and Privilege Tax Ordinance."
[Ord. 47, 8/16/1971, § 2]
The following words and phrases when used in this Ordinance
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, moving picture shows,
vaudeville, circuses, carnivals, fairs and side shows, all forms of
entertainment at fair grounds and amusement parks; athletic contests
or diversion, including among others, wrestling matches, boxing and
sparring exhibitions, football, basketball and baseball games, bowling
games, skating, golfing, tennis, hockey, bathing, swimming, archery,
shooting, riding, dancing and all other forms of diversion, sport,
recreation, or pastime, shows, exhibitions, contests, displays and
games, jukeboxes, pinball machines and any other form of mechanical
and/or electronic device for which admission is charged or paid or
is coin operated; as well as all other methods of obtaining monetary
admission charges, and upon charges made to engage in any privilege,
transaction, amusement, entertainment, diversion, sport, recreation
or pastime, donations, contributions, or monetary charges of any character,
from the general public, or a limited or selected number thereof.
Regular monetary charge of any character whatever, including
donations, contributions, fixed and exacted, or in any manner fixed
and 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 or engage in any entertainment or amusement,
provided that when such entertainment or amusement is conducted at
any roof garden, night club, cabaret, or other place where the charge
for admission or charge is made to engage in any privilege, transaction,
amusement, entertainment, diversion, sport, recreation or pastime
is wholly, or in part, included in the price paid for refreshment,
service, or merchandise, the amount paid for admission to such amusement
shall be deemed to be the amount of the cover or minimum charge, if
any.
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 corporations the officers thereof.
Any place, indoors or outdoors, within the Township of Lower
Heidelberg 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 being limited
to, opera house, amusement parks, stadiums, arenas, gymnasiums, baseball
parks, bowling alleys, skating rinks, circus or carnival tents or
grounds, fair grounds, halls, lodge rooms, riding academies, golf
courses, bathing and swimming places, dance halls, tennis courts,
archery, rifle or shotgun ranges, roof gardens, cabarets, night clubs,
arcades maintaining coin-operated machines, 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 established price, attend
or engage in any amusement. However, notwithstanding the provisions
aforesaid or as hereinafter set forth, any person, as herein defined,
engaged in religious, educational or other purely public charitable
purposes engaging in fund raising projects to support and provide
revenues for said educational, religious or other charitable purposes
are hereby exempt and, therefore, excluded from the within definition
of the word "producer".
Such person or persons appointed by the Board of Supervisors
to administer the provisions of this Ordinance and collect the permit
fees and taxes provided herein.
An amusement to be conducted at one location for a period
of less than one month.
|
The singular shall include the plural, and the masculine shall
include the feminine and the neuter.
|
[Ord. 47, 8/16/1971, § 3]
(a)
On and after the effective date of this Ordinance, 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
of Lower Heidelberg 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 Lower Heidelberg,
shall file an application for a permanent, temporary or itinerant
amusement permit or permits, as the case may be, with the Tax Collector.
Every application for such permit or permits shall be made upon a
form prescribed, prepared and furnished by the Tax Collector, and
shall set forth the name under which the applicant conducts or intends
to conduct an amusement, whether 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 Tax Collector may require. If the
applicant has or intends to have more than one place of amusement
within the Township of Lower Heidelberg, the application shall state
the location of each place of amusement, and in the case of itinerant
form of amusement, the date and length of time such amusement is to
be conducted at 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 custodian of the premises
upon which such amusement is to be conducted. If the applicant is
an association or a corporation, the application shall state the names
and addresses of the principal officers thereof, and any other information
prescribed by the Tax Collector 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.
|
At the time of making such application, the applicant shall
pay to the Tax Collector a permit fee of $1 for each temporary or
annual permit.
| |
|
Upon approval of the application and the payment of any permit
fee or fees herein required, the Tax Collector shall grant and issue
to each applicant an annual or temporary amusement permit for each
place of amusement within the Township of Lower Heidelberg, set forth
in his application. 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. 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 of
Lower Heidelberg. 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 Tax
Collector promptly of any change in the original contemplated itinerary,
either as to date, or time, of the conduct of the amusement at each
place.
|
(c)
Permits issued for places of amusement, under the provisions of this
Ordinance, may be renewed annually before the first day of January,
upon application made to the Tax Collector, and the payment of a renewal
fee of $1. Whenever any permit, issued under the provision of this
Ordinance, is defaced, destroyed, or lost, the Tax Collector may issue
a duplicate permit to the holder of the defaced, destroyed or lost
permit upon the payment of a fee of $0.50.
(d)
The Tax Collector 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 Ordinance. Upon suspending or revoking
any amusement permit, the Tax Collector 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 Tax Collector as requested. Whenever the Tax Collector suspends
an amusement permit, he shall notify the holder immediately, and the
Board of Supervisors shall afford him a hearing, if requested, within
five days of such notice. After such hearing the Board of Supervisors
shall either rescind the order of suspension, or good cause appearing
therefor, shall continue the suspension or revoke the permit.
[Ord. 47, 8/16/1971, § 4; as amended by Ord. 109,
9/19/1988, § 1]
(a)
A tax is hereby imposed upon the sale of admission to places of amusement
and upon charges made to engage in any privilege, transaction, amusement,
entertainment, diversion, sport, recreation or pastime at the rate
of 10% of the established price charged the general public, or a limited
selected group thereof, by any producer for such admission or charges,
which shall be paid by the person acquiring the same.
(b)
In the case of persons (except bona fide employees of a producer,
or municipal or State officers on official business or totally blind
persons) admitted free or at reduced rates to any place of amusement
or reduced rates for any charges made to engage in any privilege,
transaction, amusement, entertainment, diversion, sport, recreation
or pastime, at a time when and under circumstances under which an
established price is charged to other persons, the tax, imposed by
this Ordinance, 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 person so admitted or charged.
(c)
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 seats
in any place of amusement, the tax imposed by this Ordinance, 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.
[Ord. 47, 8/16/1971, § 5]
(a)
Producers shall collect the tax imposed by this Ordinance and shall
be liable to the Township of Lower Heidelberg as agents thereof for
the payment of the same into the Township Treasury through the Tax
Collector, as hereinafter provided in this Ordinance.
(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 Ordinance, the tax imposed by this Ordinance 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.
[Ord. 47, 8/16/1971, § 6]
(a)
For the purpose of ascertaining the amount of tax payable by the
producers to the Township of Lower Heidelberg it shall be the duty
of:
(1)
Every producer, except as hereinafter provided, conducting a
place of amusement on or before the 10th day of each month after the
effective date of this Ordinance, to transmit to the Tax Collector
on a form prescribed and prepared by him, a report of the amount of
tax collected by him during the preceding month.
(i)
Every producer, conducting a temporary place of amusement or
itinerant form of amusement, shall file a report with the Tax Collector,
or his duly authorized agent, promptly after each performance.
(ii)
All reports required under this section shall show such information
as the Tax Collector shall prescribe.
(iii)
Every producer, at the time of making every report
required by this Section, shall compute and pay to the Tax Collector
the taxes collected by him and due to the Township of Lower Heidelberg
during the period for which the report is made; provided, however,
that such producer may deduct therefrom 2% thereof, providing payment
is made on or before the due date thereof. The amount of all taxes,
imposed under the provisions of this Ordinance 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 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 0.5% per month, or fractional
part of a month, from the date they are due and payable until paid.
[Ord. 47, 8/16/1971, §§ 7 and 13; as amended
by Ord. 109, 9/19/1988, § 2]
(a)
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 Tax Collector and collected. All such taxes shall
be recoverable by the Township as other debts due the Township are
now by law recoverable.
(b)
Any person, copartnership, association or corporation who shall fail,
neglect or refuse to comply with any of the terms or provisions of
this Ordinance or of any regulation or requirement pursuant thereto
and authorized thereby shall be subject to a fine or penalty not to
exceed $600 and costs for each such defense, or to undergo imprisonment
for not more than 30 days for the nonpayment of such fine or penalty
and costs within 10 days from the imposition thereof. Such fine or
penalty imposed by this section shall be in addition to any other
penalty imposed by any other section or subsection of this Ordinance.
[Ord. 47, 8/16/1971, § 8]
If the Tax Collector is not satisfied with the report and payment
of tax made by any producer under the provisions of this Ordinance,
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 Tax Collector of the
Township of Lower Heidelberg is authorized to examine the books, papers,
tickets, ticket stubs and records of any producer, taxable under this
Ordinance, to verify the accuracy of any report or payment made under
the provisions thereof or to ascertain whether the taxes imposed by
this Ordinance have been paid.
[Ord. 47, 8/16/1971, § 9]
If any producer shall neglect or refuse to make any report and
payment of tax required by this Ordinance, or if, as a result of an
investigation by the Tax Collector, a report is found to be incorrect,
the Tax Collector shall estimate the tax due by such producer, and
determine the amount due by him for taxes, penalties and interest
thereon.
[Ord. 47, 8/16/1971, § 10]
All taxes, interest and penalties collected or received under
the provisions of this Ordinance shall be paid into the Treasury by
the Township of Lower Heidelberg for the use and benefit of the Township
of Lower Heidelberg.
[Ord. 47, 8/16/1971, § 11]
The Tax Collector 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 Ordinance into effect
and may, in his discretion, required reasonable deposits to be made
by applicants for temporary permits.
[Ord. 47, 8/16/1971, § 15]
The within Ordinance is enacted in pursuance of the authority
granted by the Act of General Assembly of the Commonwealth of Pennsylvania,
approved December 31, 1965, cited "The Local Tax Enabling Act", as
amended.
[Ord. 47, 8/16/1971, § 12]
The provisions of this Ordinance are severable, and if any of
its provisions or exceptions shall be held illegal, invalid or unconstitutional,
the decision of the court shall not affect or impair any of the remaining
provisions of this Ordinance. It is hereby declared to be the legislative
intent that this Ordinance would have been adopted if such illegal,
invalid or unconstitutional provisions or exemptions had not been
included herein.
