[HISTORY: Adopted by the Board of Commissioners of the Township
of Tinicum as indicated in article histories. Amendments noted where
applicable.]
GENERAL REFERENCES
Zoning — See Ch. 395.
[Adopted 6-18-2007 by Ord. No. 809; amended in its entirety by 4-21-2008 by Ord. No. 819]
This article shall be cited as the "Tinicum Township Airport
Privilege Tax Ordinance."
The purpose of this article is to promote a strong economic
base for Tinicum Township and to ensure sufficient Township revenue
to meet the cost and expenses of Township services related to the
operation and maintenance of the Philadelphia International Airport;
and to further protect the health, safety and welfare of those members
of the public utilizing the Philadelphia International Airport.
As used in this article, the following words or phrases shall
have the meanings ascribed to them in this section, except where the
context clearly indicates a different meaning.
Every species of aircraft or other mechanical device capable
of being used for the purpose of aerial flight.
The maximum landed weight for an aircraft as authorized in
the aircraft flight manual by the Federal Aviation Administration.
If an aircraft is registered with a foreign country and has not been
certified by the Federal Aviation Administration, the approved maximum
landed weight shall be the maximum landed weight authorized by the
foreign country.
Charges that Tinicum Township imposes on aircraft users that
land on runways located within the area known as Tinicum Township,
Delaware County, Pennsylvania.
Every natural person, firm, partnership, corporation, association,
trust, estate, or organization, or agent thereof with actual or apparent
authority, who uses property located within Tinicum Township for landing
of an aircraft, and
Includes the registered owner or owners and lienholders of record
with the Federal Aviation Administration.
A.
Privilege tax. For the privilege of doing business within the area
that comprises Tinicum Township, there shall be imposed upon all aircraft
users a privilege tax under this section.
(1)
The privilege tax for use of property located within Tinicum Township
for landing of aircraft shall be $0.04 per 1,000 pounds or part thereof
of approved maximum landed weight. Fees will be determined by weight
listed in the Federal Aviation Administration type certificate data
sheet.
B.
Payment of privilege tax.
(1)
The privilege tax imposed by this section shall be payable immediately
after landing unless a bond is posted with Tinicum Township.
(2)
Airport owners may post a cash bond or a bond by a surety company
authorized to do business in the Commonwealth of Pennsylvania. The
bond shall be in the amount of $50,000.
A.
Each user as defined in this article shall furnish to the Township
Manager on or before the 10th day of the following month a report
duly certified as true and correct by the person delegated by the
user as its office representative having custody of its records containing
the number of its flights which have landed within Tinicum Township
during the preceding month, together with the manufacturer type and
official landing weight of each of its aircraft landing within Tinicum
Township; the volume of cargo, mail and express carry; the number
of passengers on its flights during said month. The Township Manager
shall have the right to prescribe and furnish forms for the making
of all reports required to be made by this section.
B.
Within 10 days of filing of the report specified in Subsection A hereinabove, each user shall make payment made payable to Tinicum Township in the amount proposed by this article in accordance with its monthly report specified herein.
C.
Any fee, charge, rate, tax or other payment under the provisions
of this article, or otherwise, shall be paid as of the established
due date. Any portion of such fee, charge, rate, tax or other payment
which remains unpaid after the established due date shall bear interest
at the rate of 1.5% per calendar month or fraction thereof, during
which the payment remains unpaid.
The landing field and landing strips located within Tinicum
Township shall be available to any person without unjust or unreasonable
discrimination as to the services and charges for landing by an aircraft.
Tinicum Township Board of Commissioners are authorized and empowered
to prescribe, adopt and promulgate rules and regulations from time
to time relating to any matter or thing pertaining to the administration
and enforcement of this article and the collection of the privilege
tax hereby imposed.
Any user who shall fail, neglect or refuse to comply with any
of the terms or provisions of this article or of any regulations or
requirement pursuant thereto, and authorized hereby, shall be subject
to a fine not to exceed $600 and the cost for each such offense each
and every day in which a user shall be in violation of this article
shall constitute a separate offense.
This article shall become effective 30 days after its adoption.
