[Adopted 6-9-1997 by Ord. No. 1997-3]
A. 
As used in this article, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the content:
ADMISSION
Monetary charge of any character, including contributions, donations, dues or membership fees, periodic or otherwise, charged for the privilege of attending or engaging in amusements as hereinafter defined, provided admission shall not include tax added or charged expressly subject to the Tax Reform Code of 1971, P.L. 6, No. 2, March 4, 1971, 72 P.S. § 7101 et seq. (1982), as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
AMUSEMENT
All manner or form of entertainment, diversion, sport, pastime, or recreation within Newtown Township for which admission is charged or paid, except motion-picture theaters.
PERSON
Any individual, partnership, limited partnership, association, firm or corporation. Whenever used in any clause prescribing or imposing a fine or penalty, "person," as applied to associations, shall mean the partners thereof; and as applied to corporations, the officers thereof.
B. 
The singular shall include the plural; the plural shall include the singular; the masculine shall include the feminine.
A tax is imposed for general revenue purposes, at the rate of 10% of the admission price to each amusement within the Township of Newtown for which the individual admission price is $0.10 or more. The tax shall not be charged and collected on:
A. 
Monetary charge paid by any bona fide student in a public or private school for the privilege of attending amusements conducted or participated in by such school.
B. 
Admission accompanying or incidental to the serving of food or drink or the sale of merchandise, where the charge for admission is wholly included in the price paid for food, refreshment or merchandise, and the price for food, refreshment or merchandise is not increased during the time when such entertainment is offered. In the event that the price of such food, refreshment or merchandise is increased during times the entertainment is offered, then such increase in the price as is paid by one purchasing such food, refreshment or merchandise shall be deemed to be an admission.
C. 
Admission where the proceeds thereof, after payment of reasonable expenses, inure exclusively to the benefit of any charitable, religious, civic or nonprofit educational organization whose status is evidenced by proof of Internal Revenue Service tax exemption.
A. 
Where the admission is fixed, the tax shall be collected according to the following table: $0.01 for every $0.10 for admission price.
B. 
If the price is $1 or more, the tax shall be 10% of each dollar plus additional charges according to the table in Subsection A above, upon any fractional part of a dollar in excess of dollar amounts.
C. 
Where the admission is not fixed, the tax shall be based upon the gross admissions collected.
D. 
On admissions to golf courses, the tax shall be 10% with the tax base upon which the tax shall be levied not to exceed 40% of the greens fees, which fees shall include all cost of admissions to the golf course.
After the effective date of this article, any person desiring to conduct or to continue to conduct any amusement within the Township of Newtown shall file with the Township Manager or his designee an application for a permanent amusement permit or temporary amusement permit, as the case may be. A permanent permit shall be issued to an amusement that is to continue for longer than 30 days. A temporary permit shall be issued to an amusement that is to continue for less than 30 days.
Permanent permits shall expire on December 31 of the year in which issued. Temporary permits shall be valid until the last day the amusement is conducted, but not exceeding 30 days from the date of issue.
A. 
On forms supplied by the Township Manager, the following information shall be printed in ink or typewritten:
(1) 
Name of the Township of Newtown;
(2) 
Whether a temporary or a permanent permit;
(3) 
Name and address of the person receiving the permit;
(4) 
Location of the amusement covered by the permit;
(5) 
Type of amusement;
(6) 
Period for which the permit is issued;
(7) 
Number of the permit; and
(8) 
Date the permit is issued.
B. 
The original shall be given to the permittee, and the duplicate shall be kept in the file by the Township of Newtown.
C. 
In case of loss, defacement, or destruction of any permit, the permittee shall apply to the Tax Collector for reissuance.
A. 
Every holder of a permanent permit shall, on or before the last day of every calendar month, transmit to the Township Manager under oath or affirmation, a report of the total admissions charged or collected by him during the preceding calendar month and of the total tax due thereon under this article. When he submits this report, he shall pay the Township Manager or his designee the entire amount of tax due.
B. 
Every holder of a temporary permit shall, at the close of each day the amusement was held, transmit to the Township Manager or his designee, under oath or affirmation, a report of the total admission charged or collected by him on such day and of the total tax due thereon under this article. When he submits this report, he shall pay the Tax Collector the entire amount of tax due. On the day of expiration of the temporary permit, the permittee shall, in addition, submit to the Township of Newtown, under oath or affirmation, a report of all admissions charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid. When he submits this report, he shall pay the entire amount of taxes remaining unpaid, provided:
(1) 
Any holder of a temporary permit who is a resident of the Township of Newtown, or who has a permanent place of business therein, may submit the reports hereinabove required of himself on the day following the days hereinabove specified.
(2) 
In every case, the Township Manager shall furnish to the person paying any tax levied under this article a receipt for the payment of such tax.
A. 
The Township Manager or his designee is charged with the duties of collecting and receiving taxes, fines, and penalties imposed by this article. It shall be his duty to keep a record showing the amount received by him, from whom received, and the date of such receipt.
B. 
The Township Manager and/or his duly appointed agents are hereby empowered, with the approval of the Board of Supervisors of the Township of Newtown, to prescribe, adopt or promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, and are charged with enforcing the provisions of this article and any rules and/or regulations promulgated pursuant hereto.
C. 
If any person required to secure a permit under this article shall fail to file a report at the time specified herein or shall file a report which on its face appears incorrect or insufficient, the Township Manager or his duly appointed agents shall assess said person or persons an amount of tax which said Tax Collector or his agents deems reasonable or appropriate. In all cases of assessment, the Township Manager or his duly appointed agents shall give the parties assessed a notice in which shall be stated the amount of the tax imposed or levied.
D. 
Every holder of an amusement permit shall keep and maintain complete records showing the daily admissions charged or collected, the amount of tax due and any other information necessary to determine the amount of tax due.
E. 
Any person aggrieved by any decision of the Tax Collector shall have the right appeal to the Court of Common Pleas, as in all other cases.
Any information gained by the Township Manager or any other official, agent or employee of the Township of Newtown, as a result of any returns, investigations, hearings, or verifications required or authorized by this article, shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.
Any person who shall violate any provision of this article shall, upon judgment thereof, pay a fine of not more than $600.
A. 
The Township Manager or his duly appointed agents shall have the power in the name of the Township of Newtown to institute proceedings against any and all persons who violate the provisions of this article.
B. 
If for any reason, the amusement tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax and an additional penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
All ordinances or parts of ordinances which are inconsistent herewith are hereby repealed. The following ordinances or parts thereof are specifically repealed.
If any sentence, clause, section, or part of this article is for any reason found to be unconstitutional, illegal, or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this article. It is hereby declared as the intent of the Board of Supervisors of Newtown Township that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
This article shall become effective on the date of enactment and shall continue on a calendar year basis, thereafter, without annual reenactment.