[Adopted 8-18-1981 by Res. No. R-1981-17 (Ch. 24, Part 2A, of the 2002 Code of Ordinances)]
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:
ACTIVITY
All manner and form of amusement, entertainment, recreation, education, edification, exhibition or sport, including, but not limited to, theatrical or operatic performances, shows, lectures, historical or educational or other exhibitions and displays, swimming or bathing pools, either natural or man-made, amusement parks, theme parks, historical parks, rides or attractions and all forms of entertainment at parks or elsewhere, museums, golf courses, stadia, circuses, carnivals, fairgrounds, athletic events, bowling, billiards or pool, dances, musicals or concerts, coin-operated devices and all other forms and manner of sport, recreation, pastime, diversion or edification. The term "activity" shall not include any form of amusement, entertainment, recreation, education, edification, exhibition or sport, the proceeds of which after the payment of reasonable expenses, inure exclusively to the benefit of any institution, society or organization which is a religious, educational, charitable or community institution, society or organization and which is a nonprofit institution, society or organization.
ADMISSION
Monetary charges of any character whatever, including donations, contributions and payments, 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, entering, using or engaging in any activity as herein defined. "Admission" does not include any tax added to the charge.
COIN-OPERATED DEVICE
Any coin-operated mechanical or electronic machine or device for amusement or entertainment or for testing the skill or knowledge of the player or players, including, but not limited to, jukeboxes, pinball machines, shuffleboard alleys, pong games, bowling games and computer games.
PERSON
Includes any natural person, partnership, association, firm or corporation. Whenever used in this article, the term "person," as applied to a partnership, limited partnership, firm or association, shall include the partners or members thereof and, as applied to a corporation, shall include the officers thereof.
PRODUCER
Any person, as herein defined, who conducts, owns, operates or maintains any activity as herein defined in the Township.
TOWNSHIP
East Lampeter Township.
B. 
The singular shall include the plural and the masculine shall include the feminine and the neuter.
A. 
A tax is hereby levied, assessed and imposed for general Township purposes, under the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended,[1] at the maximum rate permitted by state law on the price of every admission paid for the privilege of attending, entering, using or engaging in any activity within the Township.
(1) 
During the calendar year 2001, the tax levied, assessed, and imposed under Subsection A on the price of every admission shall not exceed $1.
(2) 
During the calendar year 2002, the tax levied, assessed, and imposed under Subsection A on the price of every admission shall not exceed $1.
[Added 12-18-2001 by Res. No. R-2001-37]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
The tax is imposed on the person paying the admission, except as otherwise stated herein.
C. 
Where no fixed admission is charged, the tax shall be based upon the gross admissions collected and shall be paid by the producer.
A. 
Every producer shall collect the tax imposed by this article and shall be liable to the Township as an agent thereof for the payment of the same to the Treasurer of the Township. If any producer shall fail to collect the tax, the producer shall be liable for payment of the tax to the Township.
B. 
The Secretary of the Township or any person acting as such is hereby appointed as the administrator of this article.
C. 
Every producer of a permanent amusement shall, on or before the 20th day of each month following the last day of the month in which the activity was conducted, operated or maintained, transmit to the Secretary of the Township a report setting forth the amount of tax collected, or which should have been collected, during the preceding month under the terms of this article, together with payment of such tax.
[Amended 12-22-2009 by Res. No. R-2009-30]
D. 
Every producer of a temporary activity shall at the close of each day on which such activity is conducted, operated or maintained, transmit to the Secretary of the Township a report setting forth the amount of tax collected, or which should have been collected, for such day under the terms of this article, together with payment of such tax.
[Amended 12-22-2009 by Res. No. R-2009-30]
E. 
All taxes and penalties received, collected or recovered under the provisions of this article shall be paid into the Treasury of the Township to the use and benefit of the Township in the same manner as other taxes collected for the said Township.
A. 
If any tax owing under the terms of this article shall not be paid when due, the producer shall be liable for a penalty at the rate of 1% per month or fractional part of a month, on the amount of the unpaid tax, from the due date until the amount of tax is paid in full.
B. 
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 and collected as a penalty.
The Secretary of the Township and his assistants are hereby authorized to receive all taxes, to give receipts therefor, to transmit said taxes to the Treasurer of the Township for deposit in the Township depository, to compute and recompute the herein provided for taxes and, if the Secretary or his assistants are not satisfied with the report and payment of tax made by a producer under the provisions of this article, they are hereby authorized and empowered to make a determination and an assessment of the tax and any penalties owed by such producer, based upon the facts contained in the report, or upon any information within their possession, or that shall come into their possession, and, for this purpose, the Secretary, his assistants or any agent appointed by the Township is hereby authorized to examine the books, papers, tickets, ticket stubs and records of any producer liable for collection and payment of taxes under this article to verify the accuracy of any report or payment made under the provisions hereof and to ascertain whether the taxes imposed by this article have been paid.
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 an investigation by the Secretary or his assistants, a report is found to be incorrect, the Secretary or his assistants shall have authority to estimate and assess the tax and penalties owed by such producer.
Any information gained by the Secretary 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.
This article shall become effective October 1, 1981, shall remain effective for the calendar year 1981, and shall continue in force thereafter without annual reenactment upon a calendar year basis to correspond with the Township's fiscal year.
[Amended 6-3-2002 by Ord. No. 232]
A. 
Enforcement notice.
(1) 
If it appears to the Township that a violation of this article has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
(2) 
The enforcement notice shall be sent to the violator and, if applicable, the owner of record of the parcel on which the violation has occurred, to any person who has filed a written request to receive enforcement notices regarding that parcel and to any other person requested in writing by the owner of record.
(3) 
An enforcement notice shall state at least the following:
(a) 
The name of the violator and, if applicable, the owner of record and any other person against whom the Township intends to take action.
(b) 
The location of the violation and, if applicable, the property in violation.
(c) 
The specific violation with a description of the requirements which have not been met, citing in each instance the applicable provisions of this article.
(d) 
The date before which the steps for compliance must be commenced and the date before which the steps must be completed.
(e) 
That the recipient of the notice has the right to appeal to the Board of Supervisors within a period of 10 days.
(f) 
That failure to comply with the notice within the time specified, unless extended by appeal to the Board of Supervisors, constitutes a violation, with possible sanctions clearly described.
B. 
Enforcement remedies.
(1) 
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600 plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this article which shall be found to have been violated shall constitute a separate violation.
(2) 
Nothing contained in this section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this section.
(3) 
Magisterial District Judges shall have initial jurisdiction over proceedings brought under this section.