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Township of Bear Creek, PA
Luzerne County
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[Adopted 12-19-1960]
This article shall be known and may be cited as the "Bear Creek Township Amusement Tax Resolution."
A. 
The following words or phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.
AMUSEMENT
All manner and forms of entertainment, including, among others, theatrical or operatic performances, concerts, vaudeville, circus, rodeo, carnival and side shows, all forms of amusement at fairgrounds and amusement parks, all forms of amusement and rides such as the whip, pretzel, miniature railway, twirler, Ferris wheel, kiddie ride, flying scooter, the derby, roller coaster, dodgem or scooter and merry-go-round, pony rides, motorboats, boats, athletic contests including football, wrestling, basketball, boxing and baseball, bowling exhibitions, shooting, riding, roller-skating, dancing, bingo, miniature golf, wheel games, ball-throwing games, dart games, balloon games, all forms of racing contests in which automobiles, scooters, horses, ponies, dogs or other animals are involved, and all other diversions, sports, recreations, pastimes, shows, exhibitions, contests, displays and games, and all other methods of obtaining admissions, 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.
[Amended 8-1-1995 by Ord. No. 1-95]
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated enterprise owned by two or more persons.
COLLECTOR
The person authorized by the Board of Supervisors of Bear Creek Township to collect the within tax.
PERSON
Every natural person, copartnership, association or corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person" as applied to copartnerships or associations shall mean the partners or members thereof and, applied to corporations, the officers thereof.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within Bear Creek 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, theaters, drive-in theaters, opera houses, amusement parks or stadiums, arenas, baseball parks, skating rinks, circus or carnival tents or circus, rodeo or carnival grounds, fairgrounds, social, sporting and athletic clubs, dance halls, rifle or shotgun ranges, cabarets, nightclubs, restaurants or eating places serving food and drink where an admission or cover charge or minimum charge in lieu thereof is charged, and other like places.
[Amended 8-1-1995 by Ord. No. 1-95]
PRODUCER
Any person, as herein defined, conducting any place of amusement, 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.
B. 
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
A tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement at the rate of 10% of the established price charged the general public, or a limited or selected group thereof, by any producer for such privilege, which tax shall be paid by the person acquiring such privilege.
[Amended 8-1-1995 by Ord. No. 1-95]
B. 
Where, in addition to the admission fee charged each person, there is also charged an additional fee or charge for the privilege of parking within or bringing into said amusement area an automobile or other vehicle, such as in a drive-in theater or kindred amusement, a tax is likewise imposed upon said fee or charge for the privilege of parking within or bringing into said amusement area said automobile or other vehicle at the rate of 10% of the established price charged the general public, or a limited selected group thereof, by any producer for such privilege, which tax shall be paid by the person acquiring such privilege.
[Amended 8-1-1995 by Ord. No. 1-95]
C. 
In the case of persons, except bona fide employees of a producer, municipal or state officers in official business or totally blind persons, admitted free or at reduced rates to any place of amusement at a time when and under circumstances under which an established price 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, and shall be paid by the person so admitted.
D. 
In the case of persons having permanent use of boxes or seats in any place of amusement or a lease for the use of said box or seat in such place of amusement, the tax imposed by this article shall be computed on the established price for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, and such tax is to be paid by the lessee or holder.
E. 
In the case where the admission fee charged to attend or engage in any amusement is in excess of the regularly established admission rate, a tax is hereby imposed on the amount of admission charged in excess of the regular rate of admission of 25% charged over the established rate of admission.
[Amended 8-1-1995 by Ord. No. 1-95]
A. 
Producers shall collect the tax imposed by this article and shall be liable to Bear Creek Township, as agents thereof, for payment of the same into the Township Treasury through the Township Collector, 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 the place where the amusements are to be conducted, or where the temporary amusement is permitted, by the owner, lessee or custodian of any place of amusement, to be conducted without the procurement of a permit or permits required by resolution, the tax imposed by this article shall be paid by the owner, lessee or custodian of such place where the temporary amusement is held or conducted, unless paid by the producer conducting the amusement.
For the purpose of ascertaining the amount of tax payable by the producers to Bear Creek Township, it shall be the duty of:
A. 
Every producer, except as hereinafter provided, conducting a place of amusement, on or before the 10th day of each month, to transmit to the Collector, on a form prescribed and prepared by the Collector, a report, under oath or affirmation, of the amount of tax collected by him during the preceding month.
B. 
Every producer conducting a temporary place of amusement or itinerant form of amusement to file a report with the Collector, or any duly authorized agent thereof, promptly after each show or performance. All reports required under this section shall show such information as the Collector shall prescribe. Every producer, at the time of making every report required by this section, shall compute and pay to the Collector the taxes collected by him and due Bear Creek Township during the period for which the report is made. The amount of all taxes imposed under the provisions of this article shall, in the case of places of permanent amusements, be due and payable on the 10th day of the next succeeding month, and, in the case of itinerant forms of amusement, it shall be due and payable on the day the reports in such cases are required to be made under this section, and all such taxes shall bear interest at the rate of 10% of the amount due from the date they are due and payable until paid.
[Amended 8-1-1995 by Ord. No. 1-95]
[Amended 8-1-1995 by Ord. No. 1-95]
All such taxes shall be recoverable by the Solicitor as other debts of like amount are now by law recoverable.
If the Collector is not satisfied with the report and payment of taxes made by any producer under the provisions of this article, he is hereby authorized and empowered to make 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 Collector of Bear Creek Township is authorized to examine the books, papers, ticket stubs and records of any producer taxable under this article, to verify the accuracy of any report or payment made under the provisions thereof to ascertain whether the taxes imposed by this article have been paid.
If any producer shall refuse or neglect to make any report and payment of tax required by this article or if, as a result of an investigation by the Collector, a report is found to be incorrect, the Collector shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon.
All taxes, interest and penalties collected or received under the provisions of this article shall be paid into the Treasury of Bear Creek Township for the use and benefit of Bear Creek Township.
[Amended 8-1-1995 by Ord. No. 1-95]
Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this article or of any regulation or requirement pursuant thereto and authorized thereby shall be subject to a fine or penalty of not less than $25 and not exceeding $600, and costs for each such offense, or to undergo imprisonment for not more than 30 days for the nonpayment of such fine or penalty and costs within 10 days from the imposition thereof. Such fine or penalty imposed by this section shall be in addition to any other penalty imposed by any other section of this article.