[Adopted 12-19-1960]
This article shall be known and may be cited as the "Bear Creek
Township Amusement Tax Resolution."
A.
AMUSEMENT
ASSOCIATION
COLLECTOR
PERSON
PLACE OF AMUSEMENT
PRODUCER
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.
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]
Any partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
The person authorized by the Board of Supervisors of Bear
Creek Township to collect the within tax.
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.
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]
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.
