This article shall be known as the "Off-Premises Advertising
Tax."
The purpose of this off-premises advertising tax is for raising
general revenue as provided in the Local Tax Enabling Act, and it
is imposed without regard to the content of the message contained
in said advertising. Signs containing off-premises advertising are
of considerable size and bear no direct relationship to the activities
on the property on which they are located; the messages contained
on such signs generally change on a frequent basis; and through leasing
and rental fees, such signs have the capacity to generate income for
the owners, i.e., they are a business in and of themselves. Off-premises
advertising by its very nature has an impact on the aesthetics of
Potter Township and increases the volume of traffic and costs associated
with police, fire and emergency management services. These concerns
do not exist with regard to on-premises advertising.
The following words and phrases, as used in this article, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
COLLECTOR
The Secretary of the Township of Potter and/or any Township-designated
agent.
CONSIDERATION
Monies or any other things exchanged for in-kind value.
OFF-PREMISES ADVERTISING
A message on a billboard of freestanding sign (as defined
by Potter Township Ordinance 111-2006) which is unrelated to a business or profession conducted
open the promises where such sign is located or which is unrelated
to a commodity, activity, person, service or entertainment sold or
offered upon the premises where such sign is located or which directs
attention to a business, industry, profession, commodity, service,
organization, activity, institution, product or entertainment neither
sold, located nor offered upon the property where the sign is situated.
The owner/lessee/licensee of any sign structure, situate in
Potter Township, that contains off-premises advertising shall pay
an off-premises advertising tax which shall be calculated as 5% of
the total consideration paid for the purchase, lease or rental price
of advertising space on a billboard or freestanding sign (see Ordinance
111-2006 for the applicable definitions of a billboard and freestanding
sign). Consideration shall not include the price paid by the
owner/lessee/licensee of the real property for the construction or
erection of a sign support structure or repairs or maintenance made
thereto.
Nothing contained in this article shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person
or any business or any portion of any business not within the taxing
power of the Township under the Constitution of the United States
and the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of this article are severable; and if any of
its provisions or exemptions shall be held to be illegal, invalid
or unconstitutional, or invalid or unconstitutional as to any part
of the period designated herein as the tax year, the decisions of
any court shall not affect or impair any of the remaining provisions
of this article or affect or impair its application as to any other
part of the said tax year; and the requirements as to the tax shall
operate as of the effective date of this article, and the computation
of tax in payment thereof shall be applied and adjusted accordingly.
Any person or any officer, agent, servant or employee thereof
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this article shall, upon conviction before a District
Justice, be sentenced to pay a fine of not less that $25 nor more
than $500, and costs of prosecution, for each offense, to be collected
as other fines and costs are now by law collectible, or imprisonment
not exceeding 90 days, if the amount of said fine and costs shall
not be paid. The fine imposed by this section shall be in addition
to any other penalty imposed by any other section of this article.
Each day on which such person violated the article will be considered
as a separate offense and punishable as provided herein.