A tax is hereby imposed, for general revenue purposes, at the
rate of 10% of the price of the admission to each and every amusement
within Robinson Township, Washington County, Pennsylvania, provided
that where no fixed admission is charged, the tax shall be based upon
the gross admissions collected.
After the effective date of this article, any person desiring
to conduct or continue to conduct any amusement as defined herein
wherein the same shall include gun or sportsmen's clubs within the
Township shall file with the Treasurer of said Township an application
for a permanent amusement or a temporary permit, as the case may be,
and shall pay the fee for such permit required by this section. In
case of any amusement or organization that is to continue for longer
than 10 days, a permanent amusement permit shall be issued at a fee
of $25. In the case of any amusement or organization that is to continue
for 10 days or less, a temporary permit shall be issued at a fee of
$10. Any amusements or organizations that exist on a continuing basis
shall pay an annual permit fee of $25 for which an annual permit shall
be issued. The Township shall furnish the permit form.
If any tax levied in pursuant of this article shall not be paid
when due, a penalty of 10% of the amount of the tax due and unpaid
shall be added thereto. The Treasurer shall have the power to examine
the records and books of any person to determine their liability under
this article.
Any information gained by the Treasurer as a result of any return,
investigations, or verifications required or authorized by this article
shall be confidential, except for official purposes. Any disclosure
of any information contrary to the provisions of this section shall
constitute a violation of this article
All taxes imposed by this article, together with all penalties,
shall be recoverable by the Township as other debts of like amount
are recovered.
Any person convicted in a summary proceeding before any Magisterial
District Judge of violating or failing to carry out any of the provisions
of or requirements of this article or of neglecting, failing or refusing
to furnish complete and current reports or returns or to pay over
any tax levied by this article at the time required or of knowingly
making any incomplete or false or fraudulent returns, or of attempting
to do anything whatever to avoid the payment of the whole or any part
of the tax imposed under this article shall be liable to a fine or
penalty not exceeding $500 for each and every offense and the costs
of prosecution thereof and, in default thereof, to undergo imprisonment
in the county jail for a period not exceeding 30 days. Each day that
a violation continues shall be deemed a separate offense punishable
by a like fine or penalty, provided that such fine or penalty shall
be in addition to any other penalty imposed by any other section of
this article.
If any sentence, clause or section or part of this article is
for any reason found to be unconstitutional, illegal, or invalid,
such unconstitutionality, illegality, or invalidity shall not affect
or impair any of the remaining provisions, sentences, clauses, or
sections or parts of this article. It is hereby declared as the intent
of the Township of Robinson that this article would have been adopted
had such unconstitutional illegal, or invalid sentence, clause, section
or part thereof not been included herewith.
This article shall go into effect 30 days after the date of
adoption.