[Ord. 139, 12/13/1977, § 1]
This Part shall be known and may be cited as the "North Fayette
Township Amusement Tax Ordinance."
[Ord. 139, 12/13/1977, § 2; as amended by Ord. No. 521, 1/23/2024]
As used in this Part, unless the context indicates clearly a
different meaning, the following words shall have the meanings set
forth below:
Monetary charge of any character, including contributions,
donations, dues or membership fees, periodic or otherwise, charged
for the privilege of attending or engaging in amusements as hereinafter
defined; provided "admission" shall not include tax added or charge
expressly subject to the Tax Reform Code of 1971, P.L. 6, No. 2, March
4, 1971, 72 P.S. § 7161 et seq. (1982), as amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania.
All manner or form of entertainment, diversion, sport, pastime,
or recreation, including botanic gardens and similar exhibits or entities,
within North Fayette Township for which admission is charged or paid,
except for motion-picture theaters.
The physical site or building upon or within which the amusement
takes place and to which admission fees are charged for entry thereto.
Includes entities, both profit and nonprofit, incorporated
under the laws of the Commonwealth of Pennsylvania or elsewhere, associations,
joint-stock companies, and insurance companies.
Every natural person, partnership, association, trust, or
corporation. Whenever used in any clause prescribing and imposing
a penalty, the term "person" as applied to partnerships or associations
shall mean the partners or members thereof, and as applied to corporations
the officers thereof.
The Secretary of the Township of North Fayette.
The tax imposed by this Part.
The Amusement Tax Collector appointed by the Board of Supervisors.
Any person subject to a tax imposed by this Part.
The Township of North Fayette.
[Ord. 139, 12/13/1977, § 3; as amended by Ord. No. 521, 1/23/2024]
1.
A tax is hereby imposed for general revenue purposes at the rate
of 5% of the admission price to each and every amusement within North
Fayette Township whether admission be for single admission only, or
whether it be admission by multiple or season ticket or by subscription,
membership fees, dues, assessments or other charges.
[Ord. 139, 12/13/1977, § 4; as amended by Ord. No. 521, 1/23/2024]
1.
The tax
imposed by this chapter shall not apply to any form of entertainment,
regardless of the nature thereof, where the proceeds therefrom, after
the payment of reasonable expense, inure exclusively to the benefit
of any charitable organization, nonprofit educational institution
or religious or fraternal organization.
[Ord. 139, 12/13/1977, § 5]
1.
Collection by Recipient for Admissions. Every person receiving any payments for admissions, subject to the tax imposed by § 24-903, shall collect the amount from the person making such admission payment.
3.
Time of Payment. The tax shall, without assessment or notice by or
from the Tax Collector, be due and payable to the Tax Collector at
the time fixed for filing the return. If any person shall neglect
or refuse to make any report and payment as herein required, a penalty
of 10% of the amount of the tax shall be added by the Tax Collector
and collected.
4.
All such taxes shall bear interest at the rate of 1% per month or
fractional part of a month from the date they are due and payable
until paid.
[Ord. 139, 12/13/1977, § 6; as amended by Ord. No. 521, 1/23/2024]
2.
Any information
gained by the Tax Collector or any other official, agent, or employee
of the Township as a result of any returns, investigations, hearings,
or verifications required or authorized by this Part shall be confidential,
except in accordance with proper judicial order or as otherwise provided
by law.
[Ord. 139, 12/13/1977, § 7; as amended by Ord. No. 521, 1/23/2024]
Every person owning, operating or maintaining any amusement
facility or place of amusement at which admissions are charged for
entrance thereto, shall keep such books and records and numbering
devices or other equipment necessary to accurately tabulate the number
of persons admitted to such place liable for the tax imposed hereunder
and the amount of tax due and payable. Such books, records and devices
shall at all times be open to examination and inspection by the Tax
Collector or such other agents of the Township for the purpose of
proper enforcement and collection of the taxes imposed by this Part.
[Ord. 139, 12/13/1977, § 8]
All such taxes shall be recoverable by the Tax Collector as
other debts of like amount are now by law recoverable.
[Ord. 139, 12/13/1977, § 9]
All taxes, interest and penalties received, collected or recovered
by the Tax Collector or by the Solicitor under the provisions of this
Part, shall be paid into the Treasury of the Township for the use
and benefit of the Township.
[Ord. 139, 12/13/1977, § 10; as amended by Ord. No. 521, 1/23/2024]
1.
The Board
of Supervisors shall appoint via resolution, from time to time, a
Tax Collector for the tax imposed by this Part. The Amusement Tax
Collector is charged with the duties of collecting and receiving taxes,
fines, and penalties imposed by this Part. It shall be its duty to
keep a record showing the amount received by it, from whom received,
and the date of such receipt.
2.
The Amusement
Tax Collector and its duly appointed agents are hereby empowered with
the approval of the Board of Supervisors of North Fayette Township
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this Part and are charged with enforcing the provisions of this Part
and any rules and/or regulations promulgated pursuant hereto.
3.
Any person
aggrieved by any decision of the Amusement Tax Collector shall have
the right to appeal to the Court of Common Pleas, as in all other
cases.
[Ord. 139, 12/13/1977, § 11; as amended by Ord.
418, 1/29/2014; and by Ord. No. 521, 1/23/2024]
Any person, firm, or corporation who shall violate any provision
of this Part, or fails to comply therewith, or with any of the requirements
thereof, 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 costs, including reasonable attorney fees
incurred by the Township. A separate offense shall arise for each
day or portion thereof in which a violation of this Part is found
to exist and for each section of this Part found to have been violated.
The Township may also commence appropriate actions in equity or other
to prevent, restrain, correct, enjoin, or abate violations of this
Part. All penalties collected for violations of this Part shall be
paid to the Township Treasurer. The initial determination of ordinance
violation and the service of any required notice of violation is hereby
delegated to the Township Manager, the Police Department, the Township's
designated Tax Collector, the authorized designee of the Township
Manager, and/or any other officer or agent that the Township Manager
or the Board of Supervisors shall deem appropriate.
