[Adopted 12-13-1961 by Ord. No. 194; amended in its entirety 11-17-1987 by Ord. No. 456 (Ch. 24, Part 1, of the 1987 Code of Ordinances)]
This article is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq. (1982), as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
Editor's Note: See now 53 P.S. § 6924.101 et seq.
As used in this article, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
- 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 charge 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.
- All manner or form of entertainment, diversion, sport, pastime or recreation within the Township for which admission is charged or paid, except motion picture theatres.
- Any individual, partnership, limited partnership, association, firm or corporation. Whenever used in any clause prescribing or imposing a penalty, "person" as applied to associations, shall mean the partners thereof; and as applied to corporations, the officers thereof.
The singular shall include the plural; the plural shall include the singular; the masculine shall include the feminine.
[Amended 4-11-1991 by Ord. No. 500]
A tax is imposed for general revenue purposes at the rate of 5% of the admission price to each amusement within the Township which the individual admission price is $0.10 or more and on all revenue derived from any electronic, electric, or any other device located within the Township wherein the cost of play is $0.10 or more. The tax shall not be charged and collected on:
Monetary charge paid by any bona fide student in a public school or college for the privilege of attending amusements conducted or participated in by such school or college.
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.
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.
If the price is $_____ or more, the tax shall be _____ % of each dollar plus additional charges according to the table in Subsection A above upon any fractional part of a dollar in excess of even dollar amounts.
Where the admission is not fixed, the tax shall be based upon the gross admissions collected.
After the effective date of this article, any person desiring to conduct or to continue to conduct any amusement within the Township shall file with the Tax Collector an application for a permanent amusement permit or a 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.
On forms supplied by the Tax Collector, the following information shall be printed in ink or typewritten:
Name of the Township;
Whether a "temporary" or a "permanent" permit;
Name and address of the person receiving the permit;
Location of the amusement covered by the permit;
Type of amusement;
Period for which the permit is issued;
Number of the permit; and
Date the permit is issued.
Every permit shall be signed by the permittee and issued in duplicate. The original shall be given to the permittee, and the duplicate shall be kept on file by the Township.
In case of loss, defacement, or destruction of any permit, the permittee shall apply to the Tax Collector for reissuance.
Every holder of a permanent permit shall, on or before the last day of every calendar month, transmit to the Tax Collector 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 Tax Collector the entire amount of tax due.
Every holder of a temporary permit shall at the close of each day the amusement was held, transmit to the Tax Collector 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, 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: any holder of a temporary permit who is a resident of the Township, 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.
Provided: in every case, the Tax Collector shall furnish to the person paying any tax levied under this article a receipt for the payment of such tax.
[Amended 11-12-1992 by Ord. No. 516]
The Tax Collector 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 who received, and the date of such receipt.
The Tax Collector and his duly appointed agents are hereby empowered with the approval of the Board of Commissioners of the Township to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, and charged with enforcing the provisions of this article and any rules and/or regulations promulgated pursuant hereto.
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 Tax Collector or his duly appointed agents shall assess said person or persons an amount of tax which said Tax Collector or his agents deem reasonable and appropriate. In all cases of assessment, the Tax Collector 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.
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 determine the amount of tax due.
Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas, as in all other cases.
The Township Tax Collector in office, from time to time, is hereby authorized to charge taxpayers for certifications requested by such taxpayers up to the amount of fee charged for the same service by the Delaware County Tax Claim Bureau. Such fees shall be the property of the Tax Collectors in office from time to time.
Any information gained by the Tax Collector or any other official, agent or employee of the Township, 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.
[Amended 12-8-1988 by Ord. No. 465]
Any person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $1,000, together with the costs of prosecution, and, in default of payment of such fine and costs, shall be subject to imprisonment for a term not to exceed 30 days. Every day that a violation of this article continues shall constitute a separate offense
The Tax Collector or his duly appointed agents shall have the power in the name of the Township to institute proceedings against any and all persons who violate the provisions of this article.
If for any reason the tax is not paid when due and 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 interest and penalties herein imposed.