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.
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.
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.