This article shall be known and may be cited
as the "Amusement Tax Ordinance of the Township of Muhlenberg."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
ADMISSION
Monetary change of any character whatever, charged or paid
for the privilege of engaging in amusements, as hereinafter defined,
except as provided in the Local Tax Enabling Act.
AMUSEMENT
All manner and forms of entertainment, including, among others,
theatrical or operatic performances, concerts, vaudeville, circuses,
carnivals, fairs and sideshows, all forms of entertainment at fairgrounds
and amusement parks; athletic contests or diversions, including, among
others, wrestling matches, boxing and sparring exhibitions, football,
basketball and baseball games, bowling games, skating, golfing, tennis,
hockey, bathing, swimming, archery, shooting, riding, dancing and
all other forms of diversion, sport, recreation or pastime, shows,
exhibitions, contests, displays and games, jukeboxes, pinball machines
and any other form of mechanical and/or electronic device for which
admission is charged or paid or is coin-operated; as well as all other
methods of obtaining monetary admission charges, and upon charges
made to engage in any privilege, transaction, amusement, entertainment,
diversion, sport, recreation or pastime, donations, contributions
or monetary charges of any character, from the general public or a
limited or selected number thereof; excluding amusement provided for
the sole and exclusive benefit of a nonprofit, charitable, religious,
recreational, civic or beneficial association.
COIN-OPERATED MACHINE
Any amusement machine or device operated by means of insertion
of a coin, token, slug or similar object for the purpose of entertainment,
amusement or skill and for the playing of which a fee is charged.
ESTABLISHED PRICE
Regular monetary charge of any character whatever, including
donations or contributions, fixed and exacted or in any manner fixed
and received by producers, as herein defined, from the general public
or a limited or selected number thereof, directly or indirectly, for
the privilege to attend or engage in any entertainment or amusement,
provided that when such entertainment or amusement is conducted at
any nightclub, cabaret or other place where the charge for admission,
or a charge is made to engage in any privilege, transaction, amusement,
entertainment, diversion, sport, recreation or pastime, is wholly
or in part included in the price paid for refreshment, service or
merchandise, the amount paid for admission to such amusement shall
be deemed to be the amount of the cover or minimum charge, if any.
PERSON
Any association, firm, partnership, corporation or any other
entity, as well as a natural person, male or female.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Township of Muhlenberg
where the general public or a limited to selected number thereof may,
upon payment of an established price, attend or engage in any amusement,
as herein defined, including but not being limited to theaters, opera
houses, amusement parks, stadiums, arenas, gymnasiums, baseball parks,
bowling alleys, skating rinks, circus or carnival tents or grounds,
fairgrounds, halls, lodge rooms, riding academies, golf courses, bathing
and swimming places, dance halls, tennis courts, archery, rifle or
shotgun ranges, cabarets, nightclubs, arcades maintaining coin-operated
machines, and other like places.
PRODUCER
Any person, as herein defined, conducting any place of amusement,
as herein defined, where the general public or a limited or selected
number thereof may, upon the payment of an established price, attend
or engage in any amusement, excluding amusement provided for the sole
and exclusive benefit of a nonprofit, charitable, religious, recreational,
civic or beneficial association.
TAX ADMINISTRATOR
Such person empowered by law to collect taxes and permit
fees, as provided hereunder.
TEMPORARY AMUSEMENT
An amusement to be conducted at one location for a period
of less than one month.
If any producer shall neglect or refuse to make
any report or payment as herein required, an additional 10% of the
amount of the tax shall be imposed as a penalty for the failure to
file any report and also for the failure to pay the tax and shall
be added by the Tax Administrator and collected. All such taxes shall
be recoverable by the Township of Muhlenberg as other debts due it
are now by law recoverable.
If the Tax Administrator is not satisfied with
the report and payment of tax made by any producer under the provisions
of this article, he is hereby authorized and empowered to make a determination
of the tax due by such producer, based upon the facts contained in
the report or upon any information within his possession or that shall
come into his possession, and for this purpose the Tax Administrator
for Muhlenberg Township, Berks County, Pennsylvania, is authorized
to examine the books, papers, tickets, ticket stubs and records of
any producer taxable under this article to verify the accuracy of
any report or payment made under the provisions thereof or to ascertain
whether the taxes imposed by this article have been paid.
If any producer shall neglect or refuse to make
any report and payment of tax required by this article or if, as a
result of an investigation by the Tax Administrator, a report is found
to be incorrect, the Tax Administrator shall estimate the tax due
by such producer and determine the amount due by him for taxes, penalties
and interest thereon.
All taxes, interest and penalties collected
or received under the provisions of this article shall be paid into
the treasury of Muhlenberg Township, Berks County, Pennsylvania, for
the use and benefit of the Township of Muhlenberg.
The Tax Administrator is hereby authorized and
directed to make and keep such records, prepare such forms and take
such other measures as may be necessary or convenient to carry this
article into effect and may, in his discretion, require reasonable
deposits to be made by applicants for temporary permits.
Any person who shall fail, neglect or refuse
to comply with any of the terms or provisions of this article or of
any regulation or requirement pursuant thereto and authorized thereby
shall be subject to a fine or penalty not to exceed $600 and costs
for each such offense or to undergo imprisonment for not more than
90 days for the nonpayment of such fine or penalty and costs within
30 days from the imposition thereof. Such fine or penalty imposed
by this section shall be in addition to any other penalty imposed
by any other section of this article.
This article is adopted under the authority
of the Act of December 31, 1965, P.L. No. 511, and its amendments,
known as the "Local Tax Enabling Act." This article is intended as a continuation and a reenactment
of the ordinance originally adopted by the Board of Commissioners
of the Township of Muhlenberg not as a new enactment. The adoption
of this article shall not affect any act done, liability incurred
or right accrued or vested nor affect any suit or prosecution pending
or to be instituted to enforce any right or penalty or to punish any
offense under the authority of this article adopted by the Board of
Commissioners of Muhlenberg Township.
Each day on which any person violates this article
shall be considered as a separate offense and shall be punishable
as such as hereinbefore provided.