[Ord. 2002-03, 4/11/2002, § I]
This Part shall be known and may be cited as the "Township Amusement Tax Ordinance."
[Ord. 2002-03, 4/11/2002, § II]
1. 
As used in this Part, the following terms shall have the meanings indicated:
ADMISSION
Monetary charges of any character whatever, including donations, contributions and dues, or membership fees (periodical or otherwise) charged or paid, or in any manner received by a producer, as herein defined, from the general public, or a limited or selected number thereof, directly or indirectly, for the privilege of attending, viewing, hearing or engaging in any amusement, as herein defined. Admission shall not include any tax added to the charge. "Admission" shall, for the purposes of this Part, also be deemed to mean monies received by a producer for permitting radio or television broadcasts or rebroadcasts of an amusement or event, either by live or deferred coverage, including closed-circuit and cable broadcasts.
AMUSEMENT
All manner and form of entertainment, including, among others, the following: theatrical performance, operatic performance, concert, television, swimming or bathing pool, bowling alley, golf course, vaudeville show, show, sideshow, circus, all forms of entertainment at fairgrounds, amusement park, arcade, video arcade, and all forms of entertainment therein, dancing, sporting event, racing, racing event, athletic contests, including but not being limited to wrestling exhibition, wrestling match, boxing match, football, basketball, and baseball games, and all other forms of diversion, sport, recreation, pastime, shows, exhibitions, contests, displays and games, including electronic games and pinball machines, for which admission or other fee is charged or paid; provided, that "amusement" shall not include any form of entertainment 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 refreshment or merchandise; and provided, further, that "amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of any religious, educational, civic, municipal or charitable institution, society or organization.
ASSOCIATION
Any partnership, limited partnership or other forms of unincorporated enterprise owned by two or more persons.
COLLECTOR
The Treasurer of the Board of Supervisors of Allen Township or such individual as designated by the Treasurer.
PERSON
Any natural person, copartnership, association, firm or corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person," as applied to a copartnership or association, shall mean the partners or members thereof, and as applied to a corporation, shall mean the officers thereof.
PRODUCER
Any person, as herein defined, who shall conduct any amusement, as herein defined, in the Township of Allen.
2. 
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
[Ord. 2002-03, 4/11/2002, § III; as amended by Ord. 2002-06, 11/14/2002, §§ 1 and 2]
1. 
For general Township purposes, under the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257 (53 P.S. § 6901 et seq.), as amended, a tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement, at the rate of 5% maximum of the price of admission, exclusive of the federal, state and local taxes, charged the general public or a limited number or selected group thereof by any producer for each and every amusement activity occurring within Allen Township, which tax shall be paid by the person paying such admission fee or acquiring such privilege; the producer shall be responsible for collecting said tax.
A. 
The tax imposed upon any golf course located within Allen Township shall be calculated by imposing a 5% tax upon 40% of the greens fee. The greens fee shall include all costs of admissions to the golf course.
2. 
In the case of a person admitted at a reduced rate or season or subscription ticket, the tax imposed by this Part shall be computed on the actual price of admission paid by such person.
3. 
In the case of a person admitted free or with a complimentary ticket for which no price of admission is charged, no tax shall apply, except that the producer of any amusement within the Township shall not issue complimentary tickets or allow free admissions in an amount in excess of 5% of the total number of paid admissions to any individual amusement event.
4. 
Where no fixed admission is charged the tax shall be based upon the gross admissions collected and shall be paid by the producer.
[Ord. 2002-03, 4/11/2002, § IV]
1. 
On or after the effective date of this Part, it shall be unlawful for any producer to continue to conduct or thereafter to begin to conduct any form of amusement within Allen Township as aforesaid, unless he shall have secured a certificate of registration in accordance with the provisions herein and shall have paid the tax herein imposed in accordance with the provisions herein made.
2. 
Every producer desiring to continue to conduct or hereafter to begin to conduct any amusement within Allen Township, as aforesaid, shall file a sworn application for a certificate of registration with the Township. Every application for such certificate shall be made upon a form furnished by the Township and shall set forth the name under which the applicant conducts or intends to conduct a permanent, temporary or itinerant form of amusement, the location of the place of amusement and such other information as the Township may require. If the applicant has or intends to have more than one place of amusement within Allen Township as aforesaid, the application shall state the location of each place of amusement, in case of an itinerant form of amusement, the date and length of time of such amusement is to be conducted in each place. In the case of an application for a certificate for a temporary or an itinerant form of amusement, the applicant shall state the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted. If an applicant is an association or corporation, the names and addresses of the principal officers thereof and any other information prescribed by the Township for purposes of identification shall be stated. The application shall be signed and verified by oath or affirmation by the producer, if a natural person, and in the case of an association, by an authorized member or partner, and in the case of a corporation, by an executive officer thereof or of some person specifically authorized by the corporation to sign the application.
3. 
Upon approval of the application, the Township shall grant and issue to each applicant a certificate of registration for each place of amusement within Allen Township as aforesaid, as set forth in his application. Said certificate shall not be assignable, shall be valid only for the person in whose name it is issued and for the conduct of the amusement and at the place designated therein, and shall at all times be conspicuously displayed at the place for which issued. The producer of an itinerant form of amusement shall notify the Township promptly of any change in the originally contemplated itinerary, either as to date or time of the conduct of the amusement at each place.
A. 
When the amusement consists of one or more individual games, machines, video or electronic games, pinball machines or similar devices, the Township shall also issue for each such game or machine a registration sticker, which shall not be assignable, and which shall be valid only for the person to whom issued and for the particular game or machine and at the place designated in the application, and which shall at all times be conspicuously displayed on the game or machine for which it is issued. No such game, machine or device shall be operated until it is first registered as hereinabove provided. The producer shall promptly notify the collector of any changes in the inventory of such games, machines or devices.
4. 
The Township may suspend or, after hearing before the Board of Supervisors, revoke a certificate of registration whenever it finds that the holder thereof has failed to comply with any of the provisions of this Part. Upon suspending or revoking any certificate of registration, the Township shall request the holder thereof to surrender to him immediately all such certificates or duplicates thereof issued to him, and the holder shall surrender promptly all certificates to the Township. Whenever the Township suspends a certificate of registration, he shall notify the holder immediately by registered mail and advise him of a right to a hearing. The holder shall, within five days of receipt of such notice, file a written notice of intention to defend with the Township; and the failure to do so shall constitute a waiver of hearing by the holder.
5. 
No suspension of a certificate of registration shall be lifted, no suspended certificate of registration shall be reinstated, nor shall a new certificate of registration be issued to any person, the certificate of whom has been suspended or revoked, until such time as said person has complied with all of the provisions of this Part.
[Ord. 2002-03, 4/11/2002, § V]
1. 
On and after the effective date of this Part, every producer shall obtain and file monthly with the office of the Township, for each place of amusement, a report, duly signed and notarized, on the forms furnished by the Township for such report. The report shall clearly show the total number of admissions during the proceeding month and the total sum of money charged or received as a result of said admissions, classified to reflect the number and amount involved and the amount of tax collected by him during said month. Provided that tickets are issued as a prerequisite to admission in the ordinary conduct of business, the report shall show the total number of tickets of each classification sold during the previous month. All reports required under this section shall be filed at the office of the Township on or before the fifteenth-day following the close of the month for which said report is made.
A. 
In the event the Township desires, in its sole discretion, to obtain an independent auditor to audit the books, records, accounts and other related documentation of the producer, the Township may do so upon 60 days' written notice to producer; and the producer shall be liable for all expenses related to said audit.
2. 
In the case of temporary or itinerant producers, said report shall be filed with the Township after each performance but no later than the business day following such performances.
3. 
The tax collected by a producer pursuant to the provisions of the Part shall be paid for the use of Allen Township, as follows:
A. 
In the case of temporary or itinerant amusement, the tax shall be paid directly to the collector at the time reports are filed under Subsection 2 above.
B. 
In the case of amusement conducted no more than twice weekly, the tax due shall be paid by the producer directly to collector on the next business day following the conduct of the amusement.
C. 
In the case of all other amusements, the producer shall at least once a month pay the tax due for the preceding tax period directly to collector, on the next business day following the last day on which the amusement was conducted. Every producer shall, on the first business day of January of each calendar year, file with the collector a signed statement establishing the day of the week on which he intends to make the payment required by this subsection.
4. 
Hereafter, every producer subject to the provisions of this Part is required to keep and maintain such records as will fully disclose the total number of admissions and the charge for such admissions. Such records shall be open for inspection and examination by the Township Manager at all reasonable times.
5. 
In any case in which the producer fails to pay the tax levied therein to the Township, the owner, lessee or custodian of the place at which such amusement is held shall be liable for the payment of said tax, as herein required.
6. 
All such taxes as levied herein shall bear interest at the rate of 1/2 of 1% per month or fractional part of a month from the date they are due and payable until paid.
7. 
The Township may sue in the name of the Township of Allen for the recovery of taxes due and unpaid under this Part, together with reasonable and necessary attorney's fees and costs of suit.
[Ord. 2002-03, 4/11/2002, § VI]
1. 
The administration of this Part is vested in the Township Manager, who shall prescribe forms and promulgate rules and regulations needed for the enforcement of this Part, subject to the approval of the Board of Supervisors. The Treasurer is hereby authorized to examine the books, records, papers and files of any person or persons required to file the monthly report and pay the required tax.
2. 
Any information gained by the Township Manager or any other official or agent of the Township as a result of any returns, investigations or verifications required or authorized by this Part shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law. Any disclosure of any information, contrary to the provision of this section, shall constitute a violation of this Part.
[Ord. 2002-03, 4/11/2002, § VII]
No suit shall be maintained in any court to restrain or delay the collection of the tax levied by this Part until and unless the complainant shall pay under protest the tax as required; and if it is finally determined through a court of competent jurisdiction that said tax was wrongfully collected, the amount of the tax so adjudged to have been wrongfully collected shall be refunded.
[Ord. 2002-03, 4/11/2002, § VIII]
1. 
Nothing contained herein shall apply to or affect newspaper reporters, photographers, radio announcers, concessionaires and persons of similar vocation, bona fide employees necessary for the operation of the particular business who are admitted free to any place for the purpose of performing special duties in connection with the event and whose special duties are the sole reason for their presence at the event, or federal, state or municipal officers on official business.
2. 
This Part shall not apply to any person or property as to whom or which is beyond the legal power of Allen Township to impose the tax or duties herein provided for.
[Ord. 2002-03, 4/11/2002, § IX]
All taxes, interest and penalties collected or recovered by the collector or any other Township officer or person for or in behalf of the Township shall be paid into the Township treasury as general revenue to be used for general revenue purposes.
[Ord. 2002-03, 4/11/2002, § X]
All expenses incurred by the Township or its employees in the administration of this Part shall be paid by the Township.
[Ord. 2002-03, 4/11/2002, § XI; as amended by Ord. 2007-04, 11/8/2007]
1. 
Any person who shall be convicted before any Magisterial District Judge of the Township for violating or failing to carry out any of the provisions or requirements of this Part or of neglecting, failing or refusing to furnish complete and correct returns or to pay over any tax levied by this Part at the time required, or of knowingly making any incomplete, false or fraudulent return, or of fraudulently doing or attempting to do anything whatsoever to avoid the payment in whole or in part of the tax imposed under this Part shall be liable to a fine or penalty not exceeding $600 for each and every offense, and the costs of prosecution thereof; provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this Part.
2. 
Each day's operation without complying with the provisions of this Part shall constitute a separate and distinct violation of the Part.