[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.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.
ADMISSION
AMUSEMENT
PERSON
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.
B.
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:
A.
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.
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.
B.
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.
C.
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.
A.
On forms supplied by the Tax Collector, the following information
shall be printed in ink or typewritten:
(1)
Name of the Township;
(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.
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.
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 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.
B.
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.
(1)
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.
(2)
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]
A.
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.
B.
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.
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 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.
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 determine the amount
of tax due.
E.
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.
F.
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]
A.
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[1]
B.
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.
C.
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.
