[Ord. 426, 12/27/1973, § 1]
This Part shall be known and may be cited as the "Township Amusement
Tax Ordinance".
[Ord. 426, 12/27/1973, § 2]
The following words and phrases when used in this Part shall
have the meaning ascribed to them in this section except when the
context clearly indicates a different meaning:
All manner and forms of entertainment including among other,
theatrical or operatic performances, concerts, vaudeville, circus,
carnival and side shows, all forms of entertainment at fair grounds
and amusement parks, athletic contests, including wrestling matches,
boxing and sparring exhibitions, football, basketball and baseball
games, skating, golfing, tennis, hockey, bathing, swimming, archery,
bowling, shooting, riding, dancing and all other forms of diversion,
sport, recreation or pastime, shows, exhibitions, contests, displays
and games, fishing ponds and all other methods of obtaining admission
charges, donations, contributions, or monetary charges of any character,
from the general public or a limited or selected number thereof, directly
or indirectly in return for other than tangible property, or specific
personal or professional services. The term "amusement" shall not
apply to actual participation in sports where no fixed admission charge
is paid.
Any partnership, limited partnership or other forms of unincorporated
enterprises, owned by two or more persons.
Regular monetary charge of any character whatever, including
donations, contributions and dues or membership fees (periodical or
otherwise), fixed and exacted, or in any manner received by producers,
as herein defined, from the general public, or a limited or selected
number thereof, directly or indirectly, for the privilege of attending
or engaging in any entertainment or amusement, provided that when
such entertainment or amusement is conducted at any night club, cabaret
or other place where the charge for admission is wholly or in part
included in the price paid for refreshment, service or merchandise,
the amount paid for admission to such amusement shall be deemed to
be 50% of the amount paid for refreshment, service and merchandise.
The established price shall be the total amount paid for admission
to any place and shall include so called rental charges, service charges,
maintenance charges, and other similar charges whether the same are
combined with an admission charge to form a single charge or are separate
and distinct from an admission charge or themselves the sole charge.
Every natural person, co-partnership, association or corporation
whenever used in any clause prescribing and imposing a penalty or
both, the term "person" as applied to co-partnerships or associations
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
Any place, indoors or outdoors, within the Township where
the general public or a limited or selected number thereof may, upon
payment of an established price, attend or engage in any amusement
as herein defined, including, among others, amusement parks, baseball
parks, skating rinks, circus or carnival tents or grounds, fair grounds,
social, sporting, athletic, riding, gun and country clubs, golf courses,
bathing and swimming places, dance halls, bowling alleys, tennis courts,
rifle or shotgun ranges, night clubs and other like places.
Any person, as herein defined, where the general public or
a limited or selected number thereof, may upon the payment of an established
price, attend or engage in any amusement.
The Treasurer of the Township of Elizabeth. The singular
shall include the plural and the masculine shall include the feminine
and the neuter.
[Ord. 426, 12/27/1973, § 3]
1.
On and 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 at any permanent or temporary place
of amusement, permit or permits shall have been issued to him, the
fees paid therefore as now or hereafter prescribed by law and the
tax herein imposed paid in accordance with the provisions herein made.
2.
Every producer desiring to continue to conduct or hereafter to begin
to conduct any amusement within the Township, shall file an application
for a permanent, temporary or itinerant amusement permit or permits
as the case may be with the Treasurer. Every application for such
permit or permits shall be made upon a form prescribed, prepared and
furnished by the Treasurer, and shall set forth the same under which
the applicant conducts or intends to conduct a permanent or temporary
place, or an itinerant form of amusement, the location of the permanent
or temporary place of amusement and such other information as the
Treasurer may require, if the applicant has or intends to have more
than one place of amusement within the Township, the application shall
state the location of each place of amusement, and in the case of
itinerant form of amusement, the date and length of time such amusement
is to be conducted at each place, in the case of an application for
a permit for a temporary place of amusement, the application shall
state the name and address of the owner, lessee, or custodian of the
premises upon which such amusement is to be conducted. If the applicant
is an association or a corporation, the names and addresses of the
principal officers thereof and any other information prescribed by
the Treasurer 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 a member or partner thereof, and in the case of a corporation by
an executive officer thereof, or some person specifically authorized
by the corporation to sign the application, to which shall be attached
the written evidence of his authority.
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Upon approval of the application and payment of such fees as
now or hereafter are required by law, the Treasurer shall grant and
issue to each applicant an amusement permit for each place of amusement
within the Township set forth in his application. Amusement permits
shall not be assignable, and shall be valid only for the persons in
whose names issued, and for the conduct of amusement at the places
designated therein, and shall at all times be conspicuously displayed
at the places for which issued. The producer of an itinerant form
of amusement shall notify the Treasurer promptly of any change in
the originally contemplated itinerary, either as to date or time or
the conduct of the amusement at each place.
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3.
The Treasurer may suspend or, after hearing, revoke an amusement
permit whenever he finds that the holder thereof has failed to comply
with any of the provisions of this Part. Upon suspending or revoking
any amusement permit the Treasurer shall request the holder thereof
to surrender to him immediately all permits or duplicates thereof
issued to him and the holder shall surrender promptly all such permits
to the Treasurer as requested. Whenever the Treasurer suspends an
amusement permit, he shall notify the holder immediately and afford
him a hearing if desired, and if a hearing has not already been afforded.
After such hearing, the Treasurer shall either rescind his order of
suspension, or good cause appearing therefore, shall continue the
suspension or revoke the permit.
[Ord. 426, 12/27/1973, § 4; as amended by Ord.
848, 12/17/2007]
1.
A tax is hereby imposed upon the admission fee or privilege to attend
or engage in any amusement at the rate of .005 for each ten cents
($0.10) or fraction thereof of the established price charged the general
public, or a limited or selected group thereof, by any producer for
such privilege, which shall be paid by the person acquiring such privilege.
2.
In the case of persons admitted free or at reduced rates to any place
of amusement, at a time when the circumstances under which an established
price is charged to other persons, the tax imposed by this Part shall
be computed on the established price charged to such other persons
of the same class for the same or similar accommodations, to be paid
by the person so admitted.
[Ord. 426, 12/27/1973, § 5]
Amusements conducted on property exempt from taxation as set
forth in the Act of June 11, 1968 P.L. 157, No. 86, as amended, 72
P.S. 5020-204 shall be exempt from this tax. It is hereby declared
to be the legislative intent to provide the same exemptions to this
tax that are provided in the aforesaid statute as interpreted by the
Pennsylvania Supreme Court in Allegheny County vs. Moon Township,
436 Pa. 54 (1969) and Pittsburgh Appeal, 439 Pa. 295 (1970). The complete
listing of properties on which the conducting of amusements shall
be tax exempt is incorporated herein from said statute by reference
thereto, but shall include properties of churches, cemeteries, hospitals,
schools, institutions of purely public charity, fire and rescue stations,
court houses, public parks, branches, posts or camps of honorably
discharged servicemen and women, all other property used for public
purposes, all as defined in said statute.
[Ord. 426, 12/27/1973, § 6]
1.
Producers shall collect the tax imposed by this Part and shall be
liable to the Township of Elizabeth as agents thereof for the payment
of the same into the Township Treasury as hereinafter provided in
this Part.
2.
Where permits are obtained for conducting temporary amusements by
persons who are not the owners, lessees or custodians of the places
where the amusements are to be conducted, or where the temporary amusement
is permitted by the owner, lessee or custodian of any place to be
conducted without the procurement of a permit or permits required
by this Part, the tax imposed by this Part shall be paid by the owner,
lessee or custodian of such place where such temporary amusement is
held or conducted unless paid by the producer conducting the amusement.
[Ord. 426, 12/27/1973, § 7]
For the purpose of ascertaining the amount of tax payable by
producers to the Township of Elizabeth, it shall be the duty of:
1.
Every producer except as hereinafter provided conducting a place
of amusement on or before the tenth day of each month to transmit
to the Treasurer on a form prescribed and prepared by him a report
under oath or affirmation, of the amount of tax collected by him during
the preceding month.
2.
Every producer conducting a temporary place of amusement or itinerant
form of amusement, shall file a report with the Treasurer or any duly
appointed agent of his promptly after each performance.
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All reports required under this section shall show such information
as the Treasurer shall prescribe.
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Every producer, at the time of making every report required
by this section shall compute and pay to the Treasurer the taxes collected
by him and due to the Township of Elizabeth during the period for
which the report is made; provided, however, that such producer may
deduct therefrom 2% thereof, providing payment is made on or before
the due date thereof. The amount of all taxes imposed under the provisions
of this Part shall in the case of places of permanent amusement be
due and payable on the tenth day of the next succeeding month, and
in the case of temporary or itinerant forms of amusement it shall
be due and payable on the day any reports in such cases are required
to be made under this section, and all such taxes shall bear interest
at the rate of 1% per month or fractional part of a month from the
date they are due and payable until paid.
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If any producer shall neglect or refuse to make any report and
payment as herein required, an additional 10% of the amount of the
tax shall be added by the Treasurer and collected.
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[Ord. 426, 12/27/1973, § 8]
All such taxes shall be recoverable by the Township Solicitor
as other debts of like amount are now by law recoverable.
[Ord. 426, 12/27/1973, § 9]
All taxes, interest and penalties received, collected or recovered
under the provisions of this Part shall be paid into the Treasury
of the Township of Elizabeth for the use and benefit of said Township.
[Ord. 426, 12/27/1973, § 10]
The Treasurer is hereby charged with the administration and
enforcement of the provisions of this Part and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, including provision for the reexamination and correction
of return, and payments alleged or found to be incorrect, or as to
which an overpayment is claimed, or found to have occurred. Any person
aggrieved by any decision of the Treasurer shall have the right of
appeal to the Court of Common Pleas as in other cases provided.
[Ord. 426, 12/27/1973, § 12; as amended by Ord.
561, 6/1/1987; and by Ord. 577, 8/1/1988, § 3]
Any person, firm or corporation who shall violate any provision
of this Part 1 shall, upon conviction thereof, be sentenced to pay
a fine of not more than $600.00; and/or to imprisonment for a term
not to exceed 90 days. Every day that a violation of this Part 1 continues
shall constitute a separate offense.
