[Adopted 9-4-1990 by Ord. No. 90-10 (Ch. 110, Art. V, of
the 1976 Borough Code)]
The Borough of Penndel does hereby establish a tax on certain
entertainment and amusement activities operated within the Borough,
with said article being known as the "Entertainment and Amusement
Tax Ordinance."
A.
AMUSEMENT
AMUSEMENT TAX COLLECTOR
ASSOCIATION
BOROUGH
CHARITABLE SOCIETIES OR ORGANIZATIONS
COUNCIL
ESTABLISHED PRICE
ITINERANT AMUSEMENT
PERMANENT AMUSEMENT
PERSON
PLACE OF AMUSEMENT
PRODUCER
SECRETARY
TEMPORARY AMUSEMENT
The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, except where the
context clearly indicates a different meaning:
All manner and form of entertainment, including, among others,
theatrical or operatic performances, concerts, vaudevilles, circuses,
carnivals and sideshows, all forms of entertainment at the fairgrounds
and amusement parks, athletic contests, including wrestling matches,
boxing and sparring, swimming, archery, shooting, riding, dancing,
rowing, billiards, pool and all other forms of diversions, sport,
recreation or pastime, shows, exhibitions, 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.[1]
The person as designated by the Penndel Borough Council.
Any partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
The Borough of Penndel, County of Bucks, Commonwealth of
Pennsylvania.
Any group of people who are organized together for any nonprofit-making
venture, the funds or use thereof which inure to the benefit of a
substantial number of the citizens of the community. Examples of such
groups would be public recreational associations, parent-teacher associations,
etc.
The Council of the Borough of Penndel.
Regular monetary charges of any character whatever, including
donations, contributions and dues or membership fees (periodical or
otherwise), fixed and exacted, or in any manner 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 to engage in any entertainment or amusement, 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, service or merchandise, the amounts paid for
admission to such amusement shall be deemed to be 50% of the amount
paid for refreshment, service and merchandise.
An amusement which moves from place to place, either within
the Borough or partially outside the Borough.
An amusement conducted at one location for a period in excess
of one month.
Every natural person, copartnership, association or corporation.
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 Borough 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, among others, opera houses, theaters,
amusement parks, stadiums, arenas, baseball parks, skating rinks,
circus or carnival tents or grounds, fairgrounds, social, sporting,
athletic, riding, gun and country clubs, riding academies, golf courses,
golf driving ranges, miniature golf courses, bathing and swimming
places, dance halls, tennis courts, archery, rifle or shotgun ranges,
pool and billiard parlors, roof gardens, cabarets, nightclubs and
other restaurants where amusement or entertainment is provided, and
other like places.[2]
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.
The Secretary of the Council of the Borough of Penndel, County
of Bucks, Commonwealth of Pennsylvania.
An amusement, other than an itinerant amusement, which is
conducted for a period of less than one month during any calendar
year.
B.
The singular shall include the plural, and the masculine shall include
the feminine and neuter.
A.
No amusement shall be conducted within the Borough unless and until
it has been registered, a registration certificate has been issued
for it and such certificate remains in effect and unrevoked.
B.
Registration.
(1)
Registration shall be made on a form prescribed, prepared and furnished
by the Amusement Tax Collector and shall set forth the name under
which the amusement will be conducted, whether it will be a permanent,
temporary or itinerant amusement, its location or itinerary, the established
price which will be charged and such other pertinent information as
the Amusement Tax Collector may require.
(2)
If the producer has or intends to have more than one place of amusement
within the Borough, he will register each one and shall state the
location of each and, in the case of itinerant amusements, the date
and length of time such amusement is to be conducted.
(3)
If the producer is an association or corporation, it shall state
the names and addresses of the principal officers thereof and any
other information prescribed by the Amusement Tax Collector for purposes
of identification.
(4)
The registration shall be signed and verified by oath or affirmation
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 executive officer thereof or some person specifically authorized
by the corporation to sign the registration, to which shall be attached
written evidence of his authority.
C.
Certificate.
(1)
Upon the filing of a completed registration form, the Amusement Tax
Collector shall issue to the producer an annual or temporary registration
certificate. A producer of permanent or temporary amusement shall
be issued a separate certificate for each of his places of amusement
within the Borough. A certificate issued to the producer of an itinerant
amusement shall set forth the itinerary of the producer.
(2)
A registration certificate shall be valid only for the person in
whose name it is issued and for the conduct of an amusement at the
place or places designated therein. It shall not be assignable. It
shall at all times be conspicuously displayed at the place or places
for which issued.
(3)
All registration certificates for permanent amusements shall expire
on the 10th day of February next succeeding the date upon which they
become effective. Registration certificates for temporary or itinerant
amusements shall expire at the time specified therein.
(4)
The producer of an itinerant amusement shall notify the Amusement
Tax Collector promptly of any change in the originally contemplated
itinerary, either as to the date or the time of the conduct of the
amusement at each place.
(5)
Whenever any registration certificate issued under the provisions
of this article is defaced, lost or destroyed, the Amusement Tax Collector
may issue a duplicate certificate to the holder thereof.
D.
Each permanent place of amusement shall be registered annually during
the month preceding the 10th day of February, and the registration
certificate issued thereon shall become effective on the 10th day
of February.
A.
A tax to provide revenue for general Borough purposes is hereby levied,
assessed and imposed upon the admission fee or privilege to attend
or engage in any amusement, with the exception of admissions to ski
facilities, golf courses and bowling alleys and bowling lanes, within
the Borough, at the rate of $0.01 for each $0.10 of the established
price 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.
B.
A tax is hereby levied, assessed and imposed on admissions to ski
facilities and golf courses at the rate of $0.01 for each $0.10 using
the following tax bases:[1]
(1)
Ski facilities. The tax base upon which the tax shall be levied shall
be 40% of the cost of the lift ticket The lift ticket shall include
all costs of admissions to the ski facility.
(2)
Golf courses. The tax base upon which the tax shall be levied shall
be 40% of the green fees. The green fee shall include all costs of
admissions to the golf course.
C.
In the case of persons (except bona fide employees of a producer or municipal or state officers on official business) admitted free or at reduced rates to any place of amusement at a time when and under the circumstances where an 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 or on the tax base established in Subsection B(1) and (2) above for admissions to ski facilities and golf courses.[2]
D.
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 herein shall be 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
and shall be in accordance with all provisions of Section 403 of the
Internal Revenue Code of 1954, as amended.
E.
In the case of amusements, the established price for which is subject to the federal admissions tax imposed by Section 4231 of the Internal Revenue Code of 1954, as amended, if the federal tax on the established price of any given admission is equal to or greater than 50% of the amusement tax due to the Borough on the established price under § 368-60A of this article, a credit of 30% of the Borough tax shall be allowed.
A.
Producers shall collect the tax imposed by this article and shall
be liable to the Borough as agents thereof for the payment of the
same to the Amusement Tax Collector, as hereinafter provided in this
article.
B.
Where temporary or itinerant forms of amusement are conducted by
persons who are not the owners, lessees or custodians of the place
where the amusements are to be conducted, or where a temporary or
itinerant form of amusement is permitted to be conducted after the
effective date of this article by the owner, lessee or custodian of
any place, without it being registered with the Borough as required
by this article, the collection of the tax imposed by this article
shall be the responsibility of the owner, lessee or custodian where
such itinerant forms of amusement are held or conducted and shall
be collected and paid by him unless collected and paid by the producer
conducting the amusement.
C.
Where producers may begin to conduct permanent amusements after the
effective date of this article and they are not the owners of the
places where the permanent amusements are to be conducted or where
the owner of any place permits a producer to begin to conduct a permanent
amusement at that place after the effective date of this article without
it being registered with the Borough as required by this article,
the collection of the tax imposed by this article shall be the responsibility
of the owner of such place where any such permanent amusement is to
be conducted and shall be collected and paid by him unless collected
and paid by the producer conducting the permanent amusement.
In order that the amount of tax collected and payable by producers
to the Borough may be ascertained, every producer shall submit to
the Amusement Tax Collector and the Secretary at the times set forth
below a report on a form prescribed, prepared and furnished by the
Amusement Tax Collector. The report shall contain such pertinent information
as the Amusement Tax Collector shall prescribe and shall be verified
by oath or affirmation.
A.
Every producer of a permanent amusement shall submit on or before
the 10th of each month a report concerning the tax collected by him
during the immediately preceding calendar month.
B.
Every producer of a temporary or itinerant amusement shall submit
within 48 hours a report concerning the tax collected by him on each
day during which the amusement continues. If the persons or the properties
involved in the amusement are intended to leave the Borough before
the expiration of 48 hours, the report shall be submitted before either
the persons or the properties leave the Borough.
C.
Before allowance shall be made by the Borough for any credit claimed under § 368-60D of this article, the producer shall submit to the Amusement Tax Collector a copy of his federal admissions tax return for the period for which the credit is claimed.
D.
Every producer of a permanent amusement shall submit a certificate
from an accountant or auditor which verifies the sales figures and
taxes paid for each calendar year. Said certificate shall be submitted
by January 30 of the following year.
A.
Taxes which have been or should have been collected by a producer
during any given time period shall be due and payable to the Borough
on the date on which a report covering that period is required by
this article to be filed.
B.
If any tax is paid before the due date, a credit of 2% of the amount
of the tax shall be allowed.
C.
If the tax on a permanent amusement is not paid on or before the
13th day after the due date or if the tax on a temporary or itinerant
amusement is not paid on or before the due date, a penalty of $5 or
10% of the unpaid tax, whichever is greater, shall be added to the
tax.
The Amusement Tax Collector and the Secretary, or either of
them, for the purpose of enforcing this article, are hereby authorized
and empowered to examine the books, papers, tickets, ticket stubs
and all other pertinent records of any producer or any other person
who may be liable for the tax herein imposed.
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 Amusement Tax Collector and/or the Secretary, a report is found
to be incorrect, the Amusement Tax Collector shall estimate the tax
due by such producer and determine the amount due him for taxes, penalties
and interest thereon.
If any producer shall neglect or refuse to make any report or
payment of tax required by this article or if the Amusement Tax Collector
and/or Secretary have reason to believe that any report and payment
are incorrect, the Amusement Tax Collector and/or Secretary shall
have the following remedies in addition to any other remedies provided
by this article or any other statute or ordinance:
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Borough for the use and benefit of the Borough.
The Amusement Tax Collector 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 Council.
A.
The tax imposed by this article shall not apply to 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 or charitable
institutions, societies or organizations, provided that no part of
the net earnings of the institutions, societies or organizations inure
to the benefit of any private shareholder or person.
(2)
Exclusively to the benefit of organizations of persons in military
or naval forces of the United States or of national guard organizations,
reserve officers' associations or posts or organizations of war veterans,
or auxiliary units or societies of such posts or organizations, if
such posts, organizations, units or societies are 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 or their dependents
or heirs or for the purpose of benefiting the members or 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.
B.
The entertainment tax shall not grant the authority to levy, assess
or collect an amusement or admissions tax on membership, membership
dues, fees or assessments, donations, contributions or monetary charges
of any character whatsoever paid by the general public, or a limited
or selected number thereof, for such persons to enter into any place,
indoors or outdoors, to engage in any activities, the predominant
purpose or nature of which is exercise, fitness, health maintenance,
improvement or rehabilitation, health or nutrition education or weight
control.
C.
In no event shall any exemption be allowed under this section unless
the producer thereof shall comply with the provisions of this article
and the rules and regulations of the Borough with respect to the application
for and approval of exemptions.
D.
With respect to amusements, the net profits of which inure to the benefit of persons or organizations described in Subsection A above, but part of the gross intake of which is paid to persons engaged in the business of operating amusements for profit, the tax imposed by this article shall apply only to that portion of the gross intake which is paid to such persons engaged in business for profit.
A.
Any person, copartnership, association or corporation who or which
shall fail, neglect or refuse to comply with any of the terms or provisions
of this article or of any regulation or requirement pursuant thereto
and authorized thereby shall, in addition to other penalties provided
by law, upon summary conviction before a Magisterial District Judge,
be sentenced to pay a fine not to exceed $1,000 and costs of prosecution
of each such offense or to undergo imprisonment for not more than
30 days for the nonpayment of such fine and costs within 10 days from
the imposition thereof.
B.
Such fines imposed by this section shall be in addition to any other
penalty imposed by any other section of this article; provided, however,
that if any producer of any amusement within the provision of this
article shall offer evidence or testimony or submit to examination
in any proceeding instituted by the Borough for the recovery of any
taxes or interest due or alleged to be due to the Borough under this
article, no process, civil or criminal, for the recovery of any fines
or penalties imposed by this article may thereafter issue against
the person so testifying or offering such evidence or testimony on
account of any violation of the provisions of this article which such
evidence or testimony may disclose.