[Ord. No. 313, § 1, 2-9-1959]
This article shall be known and may be cited as the "Amusement Tax Ordinance of Plymouth Township."
[Ord. No. 313, § 3, 2-9-1959]
The following terms, when used in this article, shall have the meaning indicated in this section except where the context clearly indicates or requires a different meaning:
Shall mean the established price or 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 to 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 in any roof garden, nightclub, cabaret, or other place where the charge for admission is wholly or in part included in the price paid for refreshments, service or merchandise, the amount paid for admissions to such amusement may at the option of the producer be deemed to be fifty (50) percent of the amount paid for the refreshment, service or merchandise, or the producer may submit a return supported by evidence satisfactory to the Township of the actual expenditures paid out of the total admissions charged for amusements and pay a tax in accordance with this article upon the actual expenditures made for such amusements.
Shall mean all manner and form of entertainment, including among others, a theatrical performance, operatic performance, carnival, circus, show, concert, lecture, sports event, vaudeville show, side show, amusement park and all forms of entertainment therein, dancing, golf course, bowling alley, billiard game, athletic contest, and any form of diversion, sport, pastime or recreation for which admission as herein defined is charged or paid by any person for the privilege of attending or engaging therein.
Shall be the act of paying or giving the established price or monetary charge, and made, exacted or accepted before or after, the event of the amusement.
Shall include every natural person, copartnership, firm, association, fiduciary or corporation, and when applied to partnerships, shall refer to the partners and, when applied to an association, shall refer to the members and, when applied to corporations, shall refer to the officers.
Shall mean any place, indoors or outdoors, within the Township where the general public, or a limited to selected number thereof, may upon payment of an admission, attend or engage in any amusement as herein defined.
Shall mean any person, as defined in this section, conducting any place of amusement, as defined in this section, where the general public, or a limited or selected number thereof, may upon the payment of an admission, attend or engage in any amusement.
[Ord. No. 313, § 3, 2-9-1959; Ord. No. 633, § 1, 9-23-1971]
(a)
A tax is hereby imposed upon the sales of admissions or on the privilege of attending or engaging in amusements at the rate of ten (10) percent of the sales of admission or 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, provided that where no fixed admission or established price is charged or in the event that the rate of admission or established price is based upon a unit or frame and the spectator or participant partakes of a series of units or frames at each event, the tax shall be based upon the gross sales of such admission charged, but not in excess of ten (10) percent thereof.
(b)
In the case of persons admitted free or at reduced rates to any place of amusement at a time when and under circumstances where an admission fee is charged to other persons, the tax imposed by this article, 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.
(c)
No tax shall be imposed or collected on admissions to amusements where the proceeds, after payment of reasonable expenses inure exclusively to the benefit of religious, educational or charitable organizations, volunteer fire companies or departments, police or firemen's pension or relief associations.
(d)
No tax shall be imposed or collected on admissions to amusements, athletic contests or entertainments, conducted, supervised or controlled by the Colonial School District, or any of its duly authorized schools, departments or agencies as a public school function.
(e)
The tax imposed by Section 22-18(a) above shall not apply or be imposed upon the privilege to attend any amusement primarily intended for children or attendees generally, but not exclusively, under the age of twenty-one (21) years of age and the parents, guardians, teachers, educational supervisors, family members or friends accompanying said children or attendees where the established price of admission per individual is less than one hundred dollars ($100.00).
[Added by Ord. No. 1618, 2-22-2016]
[Ord. No. 313, § 5, 2-9-1959]
(a)
Producers shall collect the tax imposed by this article and shall be liable to the Township Council as agents thereof for the payment of the same into the treasury of the Township, through the Finance Director of the Township, as hereinafter provided in this article.
(b)
Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees, or custodians of any place where a temporary amusement is to be conducted, the tax imposed by this article 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. No. 313, § 6, 2-9-1959]
(a)
Every holder of a permanent amusement permit shall, on or before the tenth day of each month, transmit to the Finance Director of the Township a report, in duplicate, under oath or affirmation, of the total admissions, as herein defined, charged or collected and the total amount of tax due from persons upon such admissions under this article, and at the same time shall pay over to the Finance Director the entire amount of tax due.
(b)
Every holder of a temporary amusement permit shall, promptly after each day's performance, pay over to the Finance Director the amount of tax due from such person under this article upon admissions, as herein defined, for such day, and at the same time shall submit a report, in duplicate, of the total admissions, as herein defined, charged or collected on such day and the total amount of tax due on such admissions. On the day of expiration of such temporary permit, the person to whom such permit is issued, shall, in addition, submit a report, under oath or affirmation, of all admissions, as defined in this article, charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid; provided, that, the Finance Director may in any case direct the police or any constable to receive any tax due under this act, and to pay over such moneys to the Finance Director at the earliest opportunity; and provided, further, that in every case, the Finance Director shall furnish to the person paying any tax levied under this article a receipt for the payment of such tax.
[Ord. No. 313, § 7, 2-9-1959]
If any tax levied in pursuance of this article shall not be paid when due, a penalty of ten (10) per cent of the amount of tax due and unpaid, shall be added thereto.
[Ord. No. 313, § 8, 2-9-1959]
If the Finance Director is not satisfied with the report and payment of tax made by any producer under the provisions of this article, he is hereby authorized and empowered to make a determination of the tax due by such producer, based upon the facts contained in the report, or upon any information within his possession, or that shall come into his possession, and for this purpose, the Finance Director of the Township or any authorized agent or officer of the Township is authorized to examine the books, papers, tickets, ticket stubs and records of any producer, taxable under this article, to verify the accuracy of any report or payment made under the provision hereof or to ascertain whether the taxes imposed by this article have been paid.
[Ord. No. 313, § 9, 2-9-1959]
Any information gained by the Finance Director or any other official or agent of the Township as a result of any returns, investigations or verifications required or authorized by this article 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 provisions of this section, shall constitute a violation of this article.
[Ord. No. 313, § 10, 2-9-1959]
All taxes imposed by this article, together with all penalties shall be recoverable by the Township as other debts of like amount are recovered.
[Ord. No. 313, § 11, 2-9-1959]
If any producer shall neglect or refuse to make any report and payment of tax required by this article, or if, as a result of any investigation by the Finance Director of the Township or any authorized agent of the Township, a report is found to be incorrect, the Finance Director shall estimate the tax due by such producer, and determine the amount due for taxes, penalties and interest thereon.
[Ord. No. 313, § 12, 2-9-1959]
All taxes, interest and penalties received, collected or recovered under the provisions of this article, shall be paid into the treasury of the Township for the use and benefit of the Township.
[Ord. No. 313, § 13, 2-9-1959]
The Finance Director is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article.
[Ord. No. 313, § 15, 2-9-1959]
Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of this article any regulation or requirement pursuant thereto and authorized thereby shall, upon conviction before a justice of the peace, be subject to punishment as provided in Section 1-9 of this Code. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.