[Ord. 307, 4/7/1980, § 1]
This part shall be known and cited as the "Lower Southampton
Township Amusement Tax Ordinance."
[Ord. 307, 4/7/1980, § 2]
The following words and phrases, when used in this part, shall
have the meanings ascribed to them in this section, except when the
context clearly indicates a different meaning:
The monetary charge of any character whatever, including
donation, contributions, subscriptions, charges, dues, assessment
or membership fees, whether periodical or otherwise, fixed or exacted,
or in any manner received or charged a person directly or indirectly
for the right or privilege to enter any place of amusement, as defined
herein.
All manner and forms of entertainment, diversion, sport,
recreation or pastime.
The Secretary-Treasurer of the Township of Lower Southampton,
County of Bucks, Commonwealth of Pennsylvania, or such other Amusement
Tax Collector as the Board may, by proper resolution, from time to
time designate.
Every natural person, individual, copartnership, firm, association,
company, unincorporated 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, as applied to corporations, shall
mean the officers and directors thereof. The singular shall include
the plural, the masculine shall include the feminine and the neuter.
Any place, indoors or outdoors, within the Township of Lower
Southampton where any person may, upon the payment of an admission,
enter, attend or engage in any amusement, as herein defined, including,
but not limited to, theatrical performances, operatic performances,
dance halls, carnivals, massage parlors, tanning salons, auditoriums,
circuses, amusement parks, arenas, stadiums, exhibition halls, baseball
parks, roller skating and ice skating rinks, circus or carnival tents
or grounds, fairgrounds, social, sporting, athletic, riding, gun and
country clubs, riding academies, golf courses, golf driving ranges,
miniature golf courses, swimming pools, bathing places, amusement
parks, tennis courts, racquetball courts, nightclubs, handball courts,
cabarets, archery ranges, bowling alleys, pool and billiard parlors,
and all other places where any form of diversion, recreation, sport
or pastime is offered or provided; except, however, places of amusement
shall not include movie theaters and camping grounds.
Township of Lower Southampton, County of Bucks, Commonwealth
of Pennsylvania.
[Ord. 307, 4/7/1980, § 3; as amended by Ord. 320,
1/4/1982, § 2; and Ord. 356, 12/17/1986]
1.
A tax to provide revenue for the general Township purposes is hereby
levied, assessed and imposed upon admissions to places of amusement
within the Township at the rate of 7 1/2% on the admission charged.
Where no fixed admission is charged, the tax shall be based upon the
gross admissions collected.
2.
In the case of persons (except bona fide employees of the place of
amusement or Township or state officers on official business) admitted
free or at reduced rates at any place of amusement at a time and under
circumstances where an established price is charged to other persons,
the tax imposed by this part shall be computed on the established
price charged to such other persons of the same class for the same
or similar accommodations, services or facilities.
3.
Anything herein to the contrary notwithstanding, no tax shall be
due or payable on membership in or membership dues, fees or assessments
of charitable, religious, beneficial or nonprofit organizations.
[Ord. 307, 4/7/1980, § 4; as amended by Ord. 532,
9/10/2008]
1.
After May 1, 1980, any person desiring to conduct or to continue
to conduct any amusement within the Township shall first file with
the Amusement Tax Collector an application for a permanent amusement
permit or a temporary amusement permit, as the case may be (as hereinafter
provided), and shall pay the fee for such permit required by this
section. In the case of an amusement that is to continue for longer
than 30 days, a permanent amusement permit shall be issued at a fee
as established from time to time by resolution of the Board of Supervisors.
In the case of any amusement that is to continue for 30 days or less,
a temporary permit shall be issued at a fee in an amount as established
from time to time by resolution of Board of Supervisors.
2.
Permanent permits shall be valid until December 31 of the year in
which issued. Temporary permits shall be valid until the last day
the amusement is conducted.
3.
Every permit shall be issued in duplicate. The original shall be
given to the person applying for the permit, who shall conspicuously
display it at the location for which the permit was issued, and the
duplicate shall be kept on file by the Amusement Tax Collector. In
case of loss, defacement or destruction of any permit, the person
to whom the permit was issued shall apply immediately to the Amusement
Tax Collector, who may issue a new permit, for which a fee in an amount
as established from time to time by resolution of the Board of Supervisors
shall be charged.
[Ord. 307, 4/7/1980, § 5]
Every person receiving an admission charge upon which a tax
is levied under this part shall collect the amount of tax imposed
upon the person paying an admission charge. Said tax shall be deemed
to be held in trust by the person required to collect the same until
remitted to the Amusement Tax Collector as hereinafter provided. The
tax imposed under this part shall be collected at the time the admission
charge is paid. Every person collecting any tax imposed by this part
shall, on or before the fifth day of each month, file with the Amusement
Tax Collector a statement upon forms provided by the Amusement Tax
Collector, indicating the amount of taxes collected by such person
during the preceding calendar month and such further information as
the Amusement Tax Collector may deem necessary to determine the amount
of the taxes collected and payable. A remittance for the amount of
the tax collected during said preceding calendar month shall accompany
the statement; provided, however, that every person required to collect
the tax imposed herein shall be entitled to retain 2% of all taxes
collected to defray the costs of collecting and remittance.
[Ord. 307, 4/7/1980, § 6]
Every person required to collect a tax imposed by this part
who fails to collect the same or fails to remit the tax shall be personally
liable to the Township for the amount of the tax. Any person required
to collect and remit the tax imposed by this part who fails to remit
the amount of the tax when due shall, in addition to all other penalties,
pay a penalty of 10% of the amount due. For each successive 30 days
elapsing before payment, there shall be added an additional penalty
of 10%.
[Ord. 307, 4/7/1980, § 7]
The price (exclusive of the taxes to be paid by the person paying
for admission) at which every admission ticket or card is sold shall
be conspicuously and indelibly printed, written or stamped on the
face or back of that part of the ticket which is taken up by the management
of the place to which admission is granted.
[Ord. 307, 4/7/1980, § 8]
1.
Every person paying an admission charge to a temporary place of amusement,
as defined herein, shall also be subject to the tax levied by this
part, and every person operating or conducting such a temporary place
of amusement shall collect and remit such tax as hereinafter provided.
2.
Prior to conducting such a temporary place of amusement, a temporary
amusement permit shall first be obtained from the Amusement Tax Collector.
Every person conducting such temporary place of amusement shall file
a statement and remittance covering the taxes collected on the day
following the conclusion of operations or at such reasonable time
or times as the Amusement Tax Collector shall determine; provided,
however, that before a permit shall be issued the applicant for the
same shall deposit with the Amusement Tax Collector a sum of money,
or bond in lieu thereof, conditioned upon the faithful compliance
with the provisions of this section, in an amount to be determined
by the Tax Collector as sufficient to cover the amounts which shall
become due and owing to the Township upon the conclusion of temporary
or transient operations.
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A temporary place of amusement is defined as a place of amusement
that shall operate for less than 30 continuous days.
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[Ord. 307, 4/7/1980, § 9]
If any person required to collect and remit the tax imposed
by this part fails to file a statement and a remittance, or if the
Amusement Tax Collector has reasonable cause to believe that an erroneous
statement has been filed, the Amusement Tax Collector may proceed
to determine the amount due to the Township and, in connection therewith,
shall make such investigations and take such testimony and other evidence
as may be necessary; provided, however, that notice and opportunity
to be heard be given any person who may become liable for the amount
owing prior to any determination by the Amusement Tax Collector.
[Ord. 307, 4/7/1980, § 10]
The Amusement Tax Collector shall have power to adopt rules
and regulations not inconsistent with the provisions of this part
for the purpose of carrying out and enforcing the payment, collection
and remittance of the tax herein levied, and a copy of such rules
and regulations shall be on file and available for public examination
in the Amusement Tax Collector's office. Failure or refusal to comply
with any rules and regulations promulgated under this section shall
be deemed a violation of this part.
[Ord. 307, 4/7/1980; as amended by Ord. 356, 12/17/1986;
and by Ord. 532, 9/10/2008]
Any person, partnership or corporation who or which has violated
or permitted the violation of any provision of this part, upon being
found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not less than $100 nor more
than $600 plus all court costs. No judgment shall commence or be imposed,
levied or payable until the date of the determination of a violation
by a 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, at which time,
in addition to any penalties, the violator shall be liable for any
attorney's fees and costs incurred by the Township. Each day that
a violation continues or each section of this part which shall be
found to have been violated shall constitute a separate violation.
