[Adopted 12-1-1966 by Ord. No. 70]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this article, the meaning herein indicated:
Monetary charge of any character whatever, including donations,
contributions, and dues, or membership fees (periodical or otherwise)
charged or paid for the privilege of attending or engaging in amusements
as hereinafter defined, or for the privilege of entering places of
amusement.
All manner and form of entertainment, diversion, sport, pastime
or recreation within the Township for which admission is charged or
paid, except motion-picture theaters. It is the intent of this definition
that the term "amusement" be defined as in the Local Tax Enabling
Act, 53 P.S. § 6924.301.1, and that the tax on amusements
levied herein be coextensive with the tax on amusements authorized
and permitted by said Local Tax Enabling Act.[1]
Includes natural person, firm, association, copartnership
or corporation.
A tax is hereby imposed, for general Township purposes, at the
rate of 10% of the price of admission to each and every amusement
within the Township of Fallowfield. Provided: that the person conducting
such amusement shall be responsible for collecting said tax. Provided
further: that where no fixed admission is charged, the tax shall be
based upon the gross admissions collected and shall be paid by the
person conducting the amusement. Provided still further: that the
taxing year under this article shall be from January 1, 1967, to December
31, 1967, and this tax shall be construed as an annually continuing
one carrying over from year to year unless specifically amended, changed
or repealed.
Any person conducting or producing any amusement within the
Township who contends that the tax herein imposed does not apply to
his "amusement" shall have the burden of proving such contention.
Every person conducting or producing an amusement within the
Township, shall, on or before the 15th day of every month, transmit
to the Township Tax Collector, a report, under oath or affirmation,
of the total admissions charged or collected and the total amount
of tax due to the Township upon such admissions under this article,
for the preceding calendar month, and at the same time shall pay over
to the Township Tax Collector the entire amount of tax due.
All reports or returns required under this article shall show
such information as the Township Tax Collector shall prescribe.
If any tax levied in pursuance of this article shall not be
paid when due, a penalty of 10% of the amount of tax due and unpaid
shall be added thereto, and interest on the whole shall begin running
on the due date at the rate of 6% per annum.
Any information gained by the Township 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 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.
All taxes imposed by this article, together with all penalties,
shall be recovered as provided by the Local Tax Collection Law.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Township Tax Collector is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provision for the reexamination and correction
of returns, any payments alleged or found to be incorrect, or as to
which an overpayment is claimed, or found to have occurred. Any person
aggrieved by any decision of the Secretary shall have the right to
appeal to the Fallowfield Township Board of Supervisors.
Any person who violates or permits a violation of this article
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township before a Magisterial District Judge, pay
a fine of not more than $600, plus all court costs, including reasonable
attorneys’ fees, incurred by the Township in the enforcement
of this article. No judgment shall be imposed until the date of the
determination of the 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 a violation exists shall constitute a
separate offense. Further, the appropriate officers or agents of the
Township are hereby authorized to seek equitable relief, including
injunction, to enforce compliance herewith.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Township Board of
Supervisors to impose the tax or duties herein provided for; nor shall
it apply to admissions charged for Charleroi Area School District
activities.
