[Ord. 74-34, 5/29/1974, § 1]
This Part shall be known and may be cited as the "Amusement
Tax Ordinance."
[Ord. 74-34, 5/29/1974, § 2]
The following words and phrases when used in this Part shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
All manner or form of entertainment, diversion, sport, pastime
or recreation within the Township, except that the term shall not
include a motion picture theatre.
Every natural person, copartnership, association, joint venture
or corporation. Whenever used in any clause prescribing and imposing
a penalty, the term "person" as applied to copartnerships, associations
or joint ventures shall mean the partners or members thereof, and
as applied to corporations shall mean the officers thereof.
Full monetary charge of any character whatever, including
contributions and donations, fixed or exacted, or in any manner received,
except that the term shall not include any tax added nor any charge
expressly subject to the Tax Act of 1963 for Education or other such
tax or fee imposed by the Commonwealth of Pennsylvania, or any membership
fees or dues paid to any club or organization. In this Part, the singular
shall include the plural and the masculine shall include the feminine
and the neuter.
[Ord. 74-34, 5/29/1974, § 3]
1.
A tax is hereby imposed, for general revenue purposes, at the rate
of 10% of the price of admission to each and every amusement within
Susquehanna Township for which the individual admission price is 11
cents or more.
2.
Where the price is not fixed or established, the tax shall be collected
based upon the gross admissions collected.
3.
Where the price of admission is wholly or in part included in the
price paid for refreshment, service or merchandise where purchase
of such refreshment, service or merchandise is required as a condition
for admission, the taxable price shall be deemed to be 50% of the
price paid for refreshment, service and merchandise.
4.
Notwithstanding any of the other terms of this Part, the maximum
tax imposed hereby for any single admission shall be 50 cents, notwithstanding
the fact that the price of such single admission may be in excess
of $5.
[Ord. 74-34, 5/29/1974, § 4]
The tax imposed by this Part shall not apply to any form of
entertainment, regardless of the nature thereof, where the proceeds
thereof after payment of reasonable expense, inure exclusively to
the benefit of any charitable organization, any nonprofit educational
institution, or any religious organization.
[Ord. 74-34, 5/29/1974, § 5]
1.
After the effective date of this Part, any person desiring to conduct
or to continue to conduct any amusement, the price of admission to
which is subject to tax under this Part, shall file with the Secretary
of the Board of Commissioners of said Township an application for
either a permanent amusement permit or a temporary amusement permit,
as the case may be. In the case of any amusement that is to continue
for longer than 10 days, a permanent amusement permit shall be issued.
In the case of any amusement that is to continue for 10 days or less,
a temporary permit shall be issued.
2.
The applications shall be in such form as the said Secretary shall
prescribe and shall include the following requests for information.
A.
The proper name and address of the person conducting the amusement;
B.
The type of permit being applied for;
C.
The location of the amusement covered by the permit;
D.
The price or prices charged or to be charged;
E.
The approximate total receipts anticipated; and
F.
The names and addresses of copartners, members, and/or officers of
the person conducting the amusement. If the application is filed by
a corporation, it shall be signed by two officers. If the application
is filed by a copartnership, association or joint venture, the application
shall be signed by all partners and members.
3.
Upon receipt of a properly completed and executed application, the
Secretary shall issue the applicable permit which shall be in such
form as he shall determine.
[Ord. 74-34, 5/29/1974, § 6]
1.
Every holder of a temporary certificate shall, at the close of each
day on which the amusement is held, pay over to the said Secretary
the amount of tax due from such person, under this Part, upon admissions
for such day and at the same time shall submit to said Secretary,
in duplicate, a report of the total admissions charged and/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(s) holding
the certificate shall, in addition, submit a report, under oath or
affirmation, of all admissions charged or collected during the period
in which such temporary permit was in effect and of all taxes due
and paid.
2.
Every holder of a permanent permit shall, on or before the tenth
day of each month, pay over to the said Secretary the amount of tax
due from such person, under this Part, upon admissions for the preceding
month, and at the same time shall submit to the said Secretary a report,
in duplicate, of the total taxable admissions charged and/or collected
during such month and the total amount of tax on such admissions.
[Ord. 74-34, 5/29/1974, § 7; as amended by Ord.
89-16, 11/21/1989]
1.
If any person shall fail to pay when due, tax due under this Part,
a penalty of 10% of the amount of tax due and unpaid shall be added
hereto.
2.
If any person shall fail to obtain a permit, shall fail to collect
and/or remit any tax due, shall fail to file complete and correct
reports or returns when due, shall knowingly make a false or fraudulent
report, or shall violate or attempt to violate any provision of this
Part, such person shall, upon conviction thereof, pay a fine of not
more than $600 and costs, or in default of payment thereof, shall
be subject to imprisonment for a term not to exceed 30 days. Each
day that a violation continues shall be deemed a separate offense
punishable by like fine or penalty. Any fine or penalty hereunder
shall be in addition to the 10% penalty, unpaid tax, and any other
fine or penalty levied hereunder or under any other applicable law.
[Ord. 74-34, 5/29/1974, § 8]
All taxes imposed hereunder, together with all penalties, shall
be recoverable by the Township as other debts of like amount are recovered.
[Ord. 74-34, 5/29/1974, § 9; as amended by Ord.
89-16, 11/21/1989]
Any information gained by the Tax Collector or any other official
or agent of the Township as a result of any returns, investigations
or verifications required or authorized by this Part shall be confidential,
except for official purposes, and except in accordance with proper
judicial order, or as otherwise provided by law, and any person unlawfully
divulging any such information shall be guilty of an offense and,
upon conviction thereof, shall be sentenced to pay a fine of not more
than $300; and/or to imprisonment for not more than 90 days.
[Ord. 74-34, 5/29/1974, § 10]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the said Township to impose
the tax or duties herein provided for.
