Township of Collier, PA ADMISSIONS TAX

Monetary charges of any character whatever including donations, contributions and dues, or membership fees (periodical or otherwise) charged or paid, or in any manner received or collected by a proprietor, as herein defined, from the general public, or a limited or selected number hereof, directly or indirectly, for the privilege of attending, viewing, listening, participating or engaging in any and all places of amusement, entertainment, or athletics as herein defined. "Admission" shall not include any tax added to the charge. In the case of persons (except bona fide employees of the proprietor and guests admitted by the proprietor for bona fide charitable purposes) admitted free or at reduced rates at a time when, under circumstances under which an established price is charged to other persons, the term "admission" shall mean the established price charged to other persons.

AMUSEMENT

All manner and forms of entertainment including, by way of illustration and not by way of limitation, all theatrical and operatic performances, concerts, dances, skating, lectures, vaudeville, carnivals, circuses; or athletic events including boxing, wrestling, baseball, jogging, weight lifting, and all manner and form of exercising, football, basketball, tennis, hockey, bathing, swimming, archery, shooting, bowling, pool, billiards, racing, riding; all forms of entertainment or amusement at fair grounds and amusement parks, in arcade and in or upon coin-operated machines or devices located therein, and all other forms or devices located therein, and all other forms of diversions, sports, recreation, pastime, shows, exhibitions, contest, displays, and games operated, held or presented, indoors or outdoors, in any type of establishment or place, or for the purpose of obtaining something of value for the privilege of attending thereupon and/or participating therein and/or engaging therein in any manner or form. "Amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of any religious, educational or charitable institution, society or organization. "Amusement" shall not include any coin-operated machine or device which is licensed in the applicable year and for which a license fee has been received by the Township of Collier pursuant to the Mechanical Device Amusement Tax Ordinance [Chapter 13, Part 4], and may be amended hereafter.

PERSON

Any natural person, copartnership, association, firm, or corporation. Whenever used in any clause prescribing and imposing a penalty, or both, the term "person" as applied to a copartnership or association, shall mean the partners or members thereof and as applied to a corporation shall mean the officers thereof.

PROPRIETOR

Any person as herein defined, who shall own, operate, manage, or conduct any amusement, as herein defined in the Township of Collier.

TEMPORARY AMUSEMENT

An amusement having a proprietor who neither resides in nor has his principal place of business in Allegheny County, Pennsylvania, but not operated, held or presented continuously the year round.

In this Part, the singular shall include the plural and the masculine shall include the feminine and the neuter.

§ 24-403 Amusement Permits.

[Ord. 422, 12/28/1982, § 3]

On or after the effective date of this Part it shall be unlawful for any person to continue to conduct or thereafter to begin to conduct any amusement whether permanent or temporary within the Township of Collier unless and until an amusement permit shall have been issued to him, and the tax herein imposed paid in accordance with the provisions of this Part.

Every person desiring to conduct an amusement shall file an application for a permanent or temporary amusement permit, as the case may be, with the Tax Collector of the Township of Collier, hereinafter called and referred to in this Part as the "Tax Collector" of the situs of said amusement. Every application for such permit shall be made upon a form prescribed and furnished by such Tax Collector and shall set forth therein the name under which the applicant conducts an amusement, the location of the place of the amusement, whether the amusement will be permanent or temporary and such other reasonable information as such Tax Collector may require. If the applicant has or intends to have more than one place of amusement within the Township of Collier, the applicant shall state the location of each place of amusement and in cases of temporary amusements, the date and length of time such amusement is to be conducted at each place. In case of application or a permit for a temporary amusement, the applicant shall state the name and address of the owner, lessee, and custodian of the premises upon which such amusement is to be conducted. If the applicant is other than an individual, the names and addresses of the principal officers thereof, and any other reasonable information required by the Tax Collector, shall be stated in the application for the purposes of identification and responsibility. The application shall be signed and certified by the applicant and the Tax Collector may require that the application be verified by oath or affirmation by the applicant.

Upon a proper application being made, the Tax Collector shall then grant and issue to such applicant an amusement permit for each place of amusement within the Township of Collier as set forth in the application. Amusement permits shall not be assignable and shall be valid only for the person in whose name it is issued and for the conduct of amusements at the places designated therein and shall at all times be conspicuously displayed at the places for which issued. The proprietor of a temporary form of amusement shall notify the Tax Collector promptly of any change in the original reported itinerary or schedule whether as to date, time or place of the conducting of the amusement.

The Tax Collector may suspend or, after hearing, revoke an amusement permit whenever he finds that the holder thereof has failed to comply with the provisions of this Part. Upon suspending or revoking any amusement permit, the Tax Collector shall request the holder thereof to surrender to him immediately all permits, or duplicates thereof, issued to him, and the holder shall surrender promptly all such permits to the Tax Collector as requested. Whenever the Tax Collector suspends an amusement permit he shall notify the holder immediately of such action and afford him a hearing if one is desired and if a hearing has not already been afforded. After such hearing, the Tax Collector may either rescind his order of suspension, or, all good cause appearing therefor, shall continue the suspension or revoke the permit.

§ 24-404 Levy and Rate.

[Ord. 422, 12/28/1982, § 4; as amended by Ord. 428, 11/1/1983, § 4]

There is hereby levied and assessed for general purposes for the year 1983 and for every year thereafter, a tax of 5% upon admissions to amusements. In case an amusement is conducted at any night club, cabaret, tavern, or restaurant, or any other place where the admission is wholly or partly included in the price paid for refreshments, services, or merchandise, the amount of the admission shall be presumed to be 25% of the price paid.

In case of persons admitted free of charge or at reduced rates or upon a season ticket or pass or upon a lease arrangement to any amusement under circumstances when an established price is charged to other persons, the tax is charged to other persons, the tax imposed by this Part shall be computed on the established admission charged to such other persons of the same class for the same or similar accommodations and shall be paid by the person so admitted free of charge, at a reduced rate or otherwise.

§ 24-405 Collection and Payment of the Tax.

[Ord. 422, 12/28/1982, § 5]

All proprietors shall collect the tax imposed by this Part from the person paying the admission and shall be liable to the Township of Collier as agents thereof for the payment of the same to the Township of Collier as provided in this Part.

It shall be the duty of every proprietor conducting a permanent place of amusements on or before the fifteenth day of each month, to accurately compute the amount of tax due and payable to such proprietor for the preceding month and to make a report or return on such form as may be prescribed by the Tax Collector, which report or return the Tax Collector may require to be made under oath or affirmation, of the amount of tax which said proprietor has collected or should have collected and to pay the tax due to the Tax Collector.

Proprietors conducting temporary amusements shall make report or return and pay the tax in the same manner as the proprietor of a permanent place of amusement except that after the last holding or presentation of the amusement, the tax shall be reported or returned and paid within 10 days.

Every proprietor reporting or returning and paying the tax on time shall deduct therefrom 2% of the amount of the tax due which he may retain as compensation from the Township of Collier for his services in computing, reporting or returning and paying the tax.

Where amusement permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted or where the temporary amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of such permit as required by this Part, the owner, lessee or custodian of such place shall be jointly and severally liable for the tax imposed by this Part and said tax shall be paid by the owner, lessee, or custodian of such place where such temporary amusement is held or conducted unless paid by the proprietor conducting the amusement.

All taxes unpaid after 30 days after their due date, shall bear interest at the rate of 1% per month or fraction thereof until they are paid. If any proprietor shall neglect or refuse to make a report or return and to pay the tax as herein required within 30 days after the date, the report or the return and tax are due, an additional 10% of the amount of the tax shall be added by the Tax Collector and collected from such proprietor.

§ 24-406 Assessment by Tax Collector.

[Ord. 422, 12/28/1982, § 6]

If any proprietor subject to the provisions of this Part shall fail to file a report or return at the time required herein or shall file a report or a return which on its face appears or which the Tax Collector can show to be inaccurate, incorrect, or incomplete, the Tax Collector shall make an assessment of the tax or a supplemental or deficiency assessment for the amount of the tax that should have been paid by such proprietor based upon all the information before the Tax Collector. Where a supplemental or deficiency assessment is made by the Tax Collector in the case of a person failing to file a report or a return there shall be added by the Tax Collector an additional amount of 10% of the total tax as a penalty. The Tax Collector shall give written notice of the supplemental or deficiency assessment and penalty to the proprietor or person liable for the tax and penalty imposed by said assessment. The supplemental or deficiency assessment shall finally and irrevocably fix and determine the tax due by the person against whom said supplemental or deficiency assessment is made unless the person so assessed shall, within 30 days from the date of the notice of the assessment, file an appeal in writing to the Board of Commissioners of Collier Township for a hearing thereon. Within 30 days of such filing, the Board of Commissioners of Collier Township shall hear and determine the appeal.

§ 24-407 Administration and Enforcement.

[Ord. 422, 12/28/1982, § 7]

The Treasurer of the Township of Collier is hereby constituted and appointed the Admissions Tax Collector, is designated throughout this Part as the "Tax Collector," is charged with the administration and enforcement of the provisions of this Part and is hereby empowered to prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the re-examination and correction of reports and returns and payments alleged or found to be incorrect whether overpayment or underpayment. Any person aggrieved by any decision of the Tax Collector, other than an assessment, shall have the right of appeal to the Board of Commissioners of Collier Township. The Tax Collector is authorized to inspect and examine, either in person or by delegated agent, the books and records of any proprietor, and in like manner shall be free to attend and observe the conduct of any part or all of any amusement.

The compensation of the Treasurer of Collier Township for acting as the Tax Collector mentioned herein shall be as determined by mutual agreement between he and the Board of Commissioners of Collier Township.

The information obtained by the Tax Collector or any other properly designated officer of the Township of Collier as a result of any reports or investigations required or authorized by this Part shall be confidential information except for official purposes and excepting as it may be necessary to comply with proper judicial order or as otherwise provided by law. Any other disclosure or divulgence of any such information so obtained is hereby declared to be a non-compliance with this Part.

All taxes levied and assessed by this Part shall be recoverable by the Tax Collector of the Township of Collier as are other taxes now by law recoverable.

No provision of this Part shall be construed to limit the Township from recovering delinquent taxes by any other means provided by the Local Tax Enabling Act, No. 511, approved December 31, 1965, 53 P.S. § 6901 et seq., as amended.

§ 24-408 Penalties.

[Ord. 422, 12/28/1982, § 8; as amended by Ord. 495, 8/7/1990, § 1; as amended by Ord. 652, 4/13/2011]

Interest and Penalties. If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of the said tax, and an additional penalty for 1/2% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.

Fines and Penalties for Violation.

Any person, firm, or corporation who fails, neglects, or refuses to make any declaration or return required by this Part, any employer who fails, neglects, or refuses to register or pay the tax deducted from his employees, or fails, neglects, or refuses to deduct or withhold from his employees, any person who refuses to permit the officer or any agency designated by him to examine his books, records, and papers, and any person who knowingly makes any incomplete, false, or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits, or earned income, in order to avoid the payment of the whole or any part of the tax imposed by this Part, shall upon conviction thereof before any magisterial district judge or court of competent jurisdiction in Allegheny County, be sentenced to pay a fine of not more than $600 for each offense and costs, and, in default of said costs shall be imprisoned for a period not exceeding 30 days.

Any person who divulges any information which is confidential under the provisions of this Part, shall, upon conviction thereof before any magisterial district judge or court of competent jurisdiction, be sentenced to pay a fine of not more than $600 for each offense, and costs, and, in default of payment of said fine and costs, be imprisoned for a period not exceeding 30 days.

The penalties imposed under this section shall be in addition to any other penalties by any other section in this Part or resolution and/or authorized by the Local Tax Enabling Act, 53 P.S. § 6901 et seq.

The failure of any person to receive or procure forms required for making the declaration or return required by this Part shall not excuse him from making such declaration or return.

"Person" shall be defined as any person, partnership, association, or any other entity required to file a return or pay a tax adopted by the Township of Collier under the authority granted to it pursuant to Act 511, the Local Tax Enabling Act, 53 P.S. § 6901 et seq., of the Commonwealth of Pennsylvania.