[Ord. 1979-3, 12/14/1979, § 2.1]
1.
AMUSEMENT
PERSON
PRICE
The following words and phrases when used in this Part shall have
the meaning ascribed to them in this Section, unless the context clearly
indicates a different meaning:
All manner or form of entertainment, diversion, sport, pastime
or recreation within the Township, except that the term shall not
include a motion picture theatre.
Every natural person, co-partnership, association, joint
venture or corporation. Whenever used in any clause prescribing and
imposing a penalty, the term "person" as applied to co-partnerships,
associations or joint ventures shall mean the partners or members
thereof, and as applied to corporations shall mean the officers thereof.
Full monetary charge of any character whatever, including
contributions and donations, fixed or exacted, or in any manner received,
except that the term shall not include any tax, charge, or fee imposed
by the Commonwealth of Pennsylvania, or any membership fees or dues
paid to any club or organization.
2.
In this Part, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Ord. 1979-3, 12/14/1979, § 2.2]
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 Londonderry Township for which the individual admission price
is $0.11 or more.
[Ord. 1979-3, 12/14/1979, § 2.3]
1.
Where the price is fixed or established, the tax shall be collected
on each admission of $0.11 or more according to the following table:
|
Price
|
Tax
| |
|
$0.01 to $0.10
|
None
| |
|
$0.11 to $0.20
|
$0.01
| |
|
$0.21 to $0.30
|
$0.02
| |
|
$0.31 to $0.40
|
$0.03
| |
|
$0.41 to $0.50
|
$0.04
| |
|
$0.51 to $0.60
|
$0.05
| |
|
$0.61 to $0.70
|
$0.06
| |
|
$0.71 to $0.80
|
$0.07
| |
|
$0.81 to $0.90
|
$0.08
| |
|
$0.91 to $1.00
|
$0.09
|
2.
If the price is more than $1 the tax hereby imposed shall be 10%
of each dollar of price plus the following additional charges upon
any fractional part of a dollar in excess of even dollar amounts:
|
Price
|
Tax
| |
|
$0.01 to $0.10
|
None
| |
|
$0.11 to $0.20
|
$0.01
| |
|
$0.21 to $0.30
|
$0.02
| |
|
$0.31 to $0.40
|
$0.03
| |
|
$0.41 to $0.50
|
$0.04
| |
|
$0.51 to $0.60
|
$0.05
| |
|
$0.61 to $0.70
|
$0.06
| |
|
$0.71 to $0.80
|
$0.07
| |
|
$0.81 to $0.90
|
$0.08
| |
|
$0.91 to $1.00
|
$0.09
|
3.
Where the price is not fixed or established, the tax shall be collected
based upon the gross admissions collected.
4.
Where the price of admission is wholly or in part included in the
price paid for refreshment, service or merchandise where purchase
of such refreshment, service or merchandise is required as a condition
for admission, the taxable price shall be deemed to be 50% of the
price paid for refreshment, service and merchandise.
5.
Notwithstanding any of the other terms of this Part, the maximum
tax imposed hereby for any single admission shall be $0.50, notwithstanding
the fact that the price of such single admission may be in excess
of $5.
[Ord. 1979-3, 12/14/1979, § 2.4]
The tax imposed by this Part shall not apply to any form of
entertainment, regardless of the nature thereof, where the proceeds
thereof, after payment of reasonable expenses, inure exclusively to
the benefit of any charitable, religious, beneficial or nonprofit
organizations including, but not limited to, sportsmen's, recreational,
golf and tennis clubs, girl and boy scout troops and councils.
[Ord. 1979-3, 12/14/1979, § 2.5]
1.
After the effective date of this Part, any person desiring to conduct
or to continue to conduct any amusement, the price of admission to
which is subject to tax under this Part, shall file with the Secretary
of the Township an application for either 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 10 days, a permanent
amusement permit shall be issued. In the case of any amusement that
is to continue for 10 days or less, a temporary permit shall be issued.
2.
The applications shall be in such form as the said Secretary shall
prescribe and shall include the following requests for information:
A.
The proper name and address of the person conducting the amusement.
B.
The type of permit being applied for.
C.
The location of the amusement covered by the permit.
D.
The price or prices charged or to be charged.
E.
The approximate total receipts anticipated.
F.
The names and addresses of copartners, members, and/or officers of
the person conducting the amusement.
3.
If application is filed by a corporation, it shall be signed by two
officers. If the application is filed by a co-partnership, association
or joint venture, the application shall be signed by all partners
and members.
4.
Upon receipt of a properly completed and executed application, the
Secretary shall issue the applicable permit which shall be in such
form as he shall determine.
[Ord. 1979-3, 12/14/1979, § 2.6]
1.
Every holder of a temporary certificate shall at the close of each
day on which the amusement is held, pay over to the said Secretary
the amount of tax due from such person, under this Part, upon admissions
for such day and at the same time shall submit to said Secretary,
in duplicate, a report of the total admissions charged and/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(s) holding
the certificate 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.
2.
Every holder of a permanent permit shall, on or before the 10th day
of each month, pay over to the said Secretary the amount of tax due
from such person under this Part upon admissions for the preceding
month, and at the same time shall submit to the said Secretary a report,
in duplicate, of the total taxable admissions charged and/or collected
during such month and the total amount of tax due on such admissions.
[Ord. 1979-3, 12/14/1979, § 2.7; as amended by
Ord. 91-2, 11/4/1991; by Ord. 1997-2, 1/6/1997; and by Ord. 1998-2,
6/1/1998, § 9]
1.
If any person shall fail to pay, when due, tax due under this Part,
a penalty of 10% of the amount of tax due and unpaid shall be added
thereto.
2.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this Section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That the failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
3.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part shall, upon
being found liable therefore in a civil enforcement proceeding commenced
by the Township, pay a judgment of not more than $600 plus all court
costs, including reasonable attorney fees incurred by the Township
as a result thereof. No judgment shall commence or be imposed, levied
or payable until the date of determination of a violation by the district
justice. If the defendant neither pays nor timely appeals the judgment,
the Township may enforce the judgment pursuant to the applicable Rule
of Civil Procedure. Each day that a violation continues or each Section
this Part which shall be found to have been violated shall constitute
a separate offense.
B.
Nothing contained in this Section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this Section.
C.
District justices shall have initial jurisdiction over proceedings
brought under this Section.
[Ord. 1979-3, 12/14/1979, § 2.8]
All taxes imposed hereunder, together with all penalties, shall
be recoverable by Londonderry Township as other debts of like amount
are recovered.
[Ord. 1979-3, 12/14/1979, § 2.10]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the said Township to impose
the tax or duties herein provided for.
