[Ord. 1625, 10/31/1988, § I]
This Part shall be known and may be cited as the "Ross Township Admissions Tax Ordinance."
[Ord. 1625, 10/31/1988, § II]
Unless otherwise expressly stated, the following terms shall have, for the purpose of this Part, the meanings herein indicated:
- Shall be a monetary charge of any kind whatever, including donations, contributions and dues or membership fees, periodical or otherwise, charged or paid for the privilege of attending amusements or participating in amusements as hereinafter defined.
- ADMISSIONS TAX COLLECTOR
- Shall be the person or officer designated by a Resolution of the Board of Commissioners of the Township of Ross to effectuate the terms and provisions of this Part and to collect the tax herein levied within the Township of Ross.
- Shall mean all manner and form of entertainment including, among others, but not limited to, the following: Theatrical performance, operatic performance, carnival, circus, show concert, lecture, sports event, swimming or bathing pool, vaudeville show, side show, amusement park, dance hall, and all forms of entertainment therein, golf course, miniature golf course, bowling alley, billiard game, athletic contest, auto race, midget auto race, and any other form of diversion, sport, or recreation for which admission is charged for the purpose of viewing or for the purpose of participating therein. Provided: That "amusement" shall not include any form of entertainment accompanying or incidental to the serving of food or drink or the sale of merchandise where the charge for admission is wholly included in the price paid for refreshment or merchandise.
- The Board of Commissioners of the Township of Ross, Allegheny County, Pennsylvania.
- Includes natural persons, firms, associations, copartnerships, or corporations. Whenever used in any clause prescribing and imposing a penalty, or both, the term "person" as applied to a corporation or association, shall mean the officers thereof.
In this Part, the singular shall include the plural and the masculine shall include the feminine and the neuter.
[Ord. 1625, 10/31/1988, III]
A tax is hereby imposed for general revenue purposes at the rate of 5% on the price of admissions to each and every amusement and for the privilege of participating in amusements within the Township of Ross; provided, nevertheless, that where no fixed admission is charged, the within imposed tax shall be based upon the gross admissions collected.
[Ord. 1625, 10/31/1988, § IV; as amended by Ord. 2288, 4/12/2010]
After the effective date of this Part, any person desiring to conduct or to continue to conduct any amusement within Ross Township shall file with the admissions tax collector an application for a permanent amusement permit or a temporary amusement permit, as the case may be.
The admissions tax collector shall procure at the expense of Ross Township, a sufficient number of permit forms, on each of which the following information shall be printed or inserted in ink or by typewriter:
The name of Ross Township.
Whether a temporary or a permanent permit.
The name and address of the person receiving the permit.
The type of amusement.
The period in which the permit is issued.
The number of the permit.
The date when the permit was issued.
The signature of the admissions tax collector.
Every permit shall be issued in duplicate. The original shall be given to the person applying for the permit and the duplicate shall be kept on file by the admissions tax collector.
In the case of loss, defacement or destruction of any permit, the person to whom the permit was issued shall apply to the admissions 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 Commissioners shall be charged. The amusement permit shall be displayed at the place for which it was issued.
[Ord. 1625, 10/31/1988, § V]
Every holder of a permanent permit shall, on or before the 15th day of each month, transmit to the admissions tax collector a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from such person upon such admissions under this Part, and at the same time shall pay over to the tax collector the entire amount of tax due.
Every holder of a temporary certificate shall, at the close of each day on which the amusement is held, pay over to the admissions tax collector the amount of tax due from such person under this Part upon admissions for such day, and at the same time shall submit to the admissions tax collector a report of the total admissions charged 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 to whom such permit is issued 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.
Provided, that in every case, the admissions tax collector shall furnish to the person paying any tax levied under this Part a receipt for the payment of such tax.
[Ord. 1625, 10/31/1988, § VI]
If any tax levied in pursuance of this Part shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
[Ord. 1625, 10/31/1988, § VII]
Any information gained by the admissions tax collector or any other official or agent of Ross 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. Any disclosure of any information contrary to the provisions of this section shall constitute a violation of this Part.
[Ord. 1625, 10/31/1988, § VIII]
All taxes imposed by this Part, together with all penalties, shall be recoverable by Ross Township as other debts of like amounts are recovered.
[Ord. 1625, 10/31/1988, § IX; as amended by Ord. 1726, 10/14/1991, § 24-609; and by Ord. 2288, 4/12/2010]
Any person, firm or corporation, who shall violate any provision of this Part, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of this Part continues shall constitute a separate offense.