[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
This Part is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
[Ord. 21A; 8/4/1977; as amended by Ord. 46, 2/5/1998]
1.
ADMISSION
AMUSEMENT
PERSON
As used
in this Part, 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 that “admission" shall not include tax added
or charges expressly subject to the Tax Reform Code of 1971, P.L.
6, No. 2, March 4, 1971, 72 P.S. § 7161 et seq., 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 theaters.
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.
2.
The singular
shall include the plural; the plural shall include the singular; the
masculine shall include the feminine.
[Ord. 21A; 8/4/1977; as amended by Ord. 46, 2/5/1998]
A tax is imposed, for general revenue purposes, at the rate
of 10% of the admission price to each amusement within the Township
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 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.
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
After the effective date of this Part, any person desiring to
conduct or to continue to conduct any amusement within the Township
shall file with the Code Enforcement/Zoning Officer 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.
[Ord. 21A; 8/4/1977; as amended by Ord. 46, 2/5/1998]
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.
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
1.
On forms supplied by the Code Enforcement/Zoning Officer, the following
information shall be printed in ink or typewritten:
2.
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.
3.
In case of loss, defacement, or destruction of any permit, the permittee
shall apply to the Code Enforcement/Zoning Officer for reissuance.
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
1.
Every holder of a permanent permit shall, on or before the last day
of every calendar month, transmit to the Code Enforcement/Zoning Officer,
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 Part. When he submits this report,
he shall pay the Code Enforcement/Zoning Officer the entire amount
of tax due.
2.
Every holder of a temporary permit shall, at the close of each day
the amusement was held, transmit to the Code Enforcement/Zoning Officer
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 Part. When he submits this report, he shall pay the Code Enforcement/Zoning
Officer 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.
A.
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.
B.
In every case, the Code Enforcement/Zoning Officer shall furnish
to the person paying any tax levied under this Part a receipt for
the payment of such tax.
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
1.
The Code Enforcement/Zoning Officer is charged with the duties of
collecting and receiving taxes, fines, and penalties imposed by this
Part. It shall be his duty to keep a record showing the amount received
by him, from whom received, and the date of such receipt.
2.
The Code Enforcement/Zoning Officer and his duly appointed agents
are hereby empowered with the approval of the Board of Supervisors
of the Township to prescribe, adopt and promulgate rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, and charged with enforcing the provisions of this Part
and any rules and/or regulations promulgated pursuant hereto.
3.
If any person required to secure a permit under this Part 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 Code Enforcement/Zoning
Officer or his duly appointed agents shall assess said person or persons
an amount of tax which said Code Enforcement/Zoning Officer or his
agents deem reasonable and appropriate. In all cases of assessment,
the Code Enforcement/Zoning Officer 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.
4.
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.
5.
Any person aggrieved by any decision of the Code Enforcement/Zoning
Officer shall have the right to appeal to the Court of Common Pleas,
as in all other cases.
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
Any information gained by the Code Enforcement/Zoning Officer
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 Part shall be confidential, except in accordance
with proper judicial order or as otherwise provided by law.
[Ord. 21A, 8/4/1977; as amended by Ord. 46, 2/5/1998]
1.
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 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 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.
2.
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 therefor in a civil enforcement proceeding commenced
by the Township, pay a judgment of not more than $600, plus all court
costs, including reasonable attorneys' fees incurred by the Township
as a result thereof. No judgment shall commence or by imposed, levied
or payable until the date of the 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 rules of civil procedure. Each day that a violation continues
or each section of this Part which shall be found to have been violated
shall constitute a separate violation.
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.
3.
The Code Enforcement/Zoning Officer 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 Part.
4.
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.
