[Adopted 9-11-1990 by Ord. No. 318; amended in its entirety 12-17-2019 by Ord. No. 721]
This article is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
A. 
As used in this article, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
ADMISSION or PRICE
Monetary charges 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 charged expressly subject to the Tax Reform Code of 1971, P.L. 6, No. 2, March 4, 1971, 72 P.S. § 7161 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
AMUSEMENT
(1) 
All manner and forms of entertainment, including, among others, theatrical or operatic performances, concerts, vaudeville, circus, carnival and side shows, all forms of entertainment at fairgrounds and amusement parks, museums, athletic contests, including wrestling matches, boxing and sparring exhibitions, football and baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing, rowing, bowling, miniature golf, golf driving ranges, and all other forms of diversion, sport, recreation or pastime, shows, trade shows, craft shows, exhibitions, contests, displays and games and all other methods of obtaining admission charges, donations, contributions or monetary charges of any character from the general public or a limited or selected number thereof, directly or indirectly in return for other than tangible property or specific personal or professional services.
(2) 
The term "amusement" shall not include the following: motion-picture exhibitions and sound motion-picture exhibitions; membership, membership dues, fees or assessments, donations, contributions or monetary charges of any character whatsoever paid by the general public, or a limited or selected number thereof, for such persons to enter into any place, indoors or outdoors, to engage in any activities, the predominant purpose or nature of which is exercise, fitness, health maintenance, improvement or rehabilitation, health or nutrition education, or weight control; and any amounts charged and paid for admission to any amusement sponsored by any arm, branch, department, or agency of the United States federal government, Pennsylvania state government or a local government, county, school district or other political subdivision, where the proceeds collected by such organization from charges paid for admissions to such amusement go directly to said government organization.
AMUSEMENT FACILITY
The physical site or building upon or within which the amusement takes place and to which admission fees are charged for entry thereto.
PERSON
Every natural person, copartnership, association, joint venture or corporation. Whenever used in a clause prescribing and imposing a penalty, the term "person" as applied to copartnerships, associations or joint ventures shall mean the partners or members thereof; and as applied to corporations shall mean the officers thereof.
B. 
If applicable, the singular shall include the plural and the plural shall include the singular; the masculine shall include the feminine.
A tax is hereby imposed for general revenue purposes at the rate of 10% of the admission price to each and every amusement within Derry Township. Any admission of $5 and under will not be subject to the tax.
A. 
Where the price is fixed or established, the tax shall be collected on each admission at the rate of 10% of each dollar of price on each admission.
B. 
Where the price is not fixed or established, the tax shall be collected based upon the gross admission fee or fees collected.
C. 
Where the price of admission is wholly or in part included in the price paid for refreshment, service and/or merchandise, where purchase of such refreshment, service or merchandise is required as a condition for admission, the taxable price shall be deemed to be 50% of the price paid for refreshment, service and/or merchandise.
D. 
The maximum tax imposed on any single admission shall be in accordance to the Township Fee Schedule adopted by the Board of Supervisors annually.
Any amusement which meets one of the following criteria may be exempt from this article:
A. 
The tax imposed by this article shall not apply to admission to any form of amusement which involves participation of the students, and which is sponsored, organized, and promoted by, and whose benefits inure to a public school(s) or public school district(s) within the Commonwealth of Pennsylvania or a nonprofit organization created and operated to coordinate such events, such as the Pennsylvania Interscholastic Athletic Association, or organization(s) or association(s) comprised of public school officials or public school educators, if a majority of the members of such nonprofit organization consist of public schools or public school districts, public school officials or public school educators.
B. 
Nonprofit organizations, which may include, but are not limited to: arts, charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals, shall be exempt from this article provided they demonstrate proof of nonprofit status as defined by the United States Internal Revenue Service (IRS). Verification shall consist of providing a copy of IRS registration and certification as a 501(c)(3) nonprofit organization.
C. 
If the admission is $5 and under and/or the total tax liability for any amusement, as defined by this article, is $1,000 or less in a calendar year, the amusement is exempt from this article. Proof of filing an amusement tax return annually shall be required.
D. 
In order to obtain an exemption from payment of this tax, by an entity other than public school(s) or public school district(s) as defined above, the party seeking the exemption shall make a request for exemption from the Derry Township Board of Supervisors, utilizing the prescribed form, no later than 90 days prior to the scheduled event. A failure to strictly follow this requirement, and/or a failure to fully and accurately provide any relevant information requested by the Derry Township Board of Supervisors to verify the basis for the exemption, shall be cause for denial of the exemption.
A. 
After the effective date of this article, any person desiring to conduct or continue to conduct any amusement, the price of admission to which is subject to tax under this article, shall file with the Township or other designated Tax Collector of the Township an application for either a permanent amusement permit or a temporary amusement permit, as the case may be. If the owner of the facility in which the amusement is to be held or take place is different from the person desiring to conduct or continue to conduct the amusement, the application shall be jointly filed by the owner of the facility and the party conducting the amusement. In the case of any amusement that is to continue for longer than 10 days, a permanent amusement permit shall be issued. In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued.
B. 
The application shall be in such form as the Township or other designated Tax Collector of the Township shall prescribe and shall include the following requests for information:
(1) 
The proper legal name and address of the person conducting the amusement.
(2) 
The proper legal name and address of the person owning the facility in which the amusement is to be conducted.
(3) 
The type of permit being applied for.
(4) 
The location of the amusement covered by the permit.
(5) 
The admission price or prices charged or to be charged.
(6) 
The approximate total receipts anticipated.
(7) 
The names and address of copartners, members and/or officers of the person conducting the amusement.
(8) 
Type/description of amusement.
(9) 
Period for which the permit is to be issued. If the application is filed by a corporation, it shall be signed by two officers. If the application is filed by a copartnership, association or joint venture, the application shall be signed by all partners and members.
C. 
Upon receipt of a properly completed and executed application, the Township or other designated Tax Collector shall issue an applicable permit, within 90 days of receipt, and shall be in such form as the Board of Supervisors shall determine.
A permanent permit shall remain in effect until terminated by the holder or upon 30 days' written notice from the Township or its designated Tax Collector. A temporary permit shall be valid until the last day the amusement is conducted.
A. 
Every holder of a temporary permit, which shall include the owner of the facility and the party conducting the amusement, shall within 15 days after the close of the amusement, pay over to the appointed Amusement Tax Collector the amount of tax due from such person under this article upon the admissions for such amusement, and at the same time shall submit to the appointed Amusement Tax Collector a report of the total admissions charged and/or collected for the amusement and the total amount of tax due on such admissions. On the day of expiration of such temporary permit, the person(s) holding the permit shall, in addition, submit a report to the appointed Amusement Tax Collector, under oath or affirmation, of all admissions charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid.
B. 
Every holder of a permanent permit, which shall include the owner of the facility and the party conducting the amusement shall, on or before the 15th day of each month and on or before the 30th day of each month, unless special arrangements are approved by the Township, pay over to the appointed Amusement Tax Collector the amount of tax due from such person, under this article, upon admission for the preceding collection period (16th through month end due on 15th of following month and first through 15th due on 30th of same month), and at the same time shall submit to the appointed Amusement Tax Collector, under oath or affirmation, a report of the total taxable admissions charged or collected during such collection period and the total amount of the tax due on such admissions. If the 15th or 30th falls on a holiday or weekend day, that tax shall be paid on the following business day.
C. 
In the event the owner of the facility is not identical to the party conducting the amusement, each party shall be fully responsible for proper reporting of tax due and payment of the tax due.
A. 
The Board of Supervisors shall appoint, from time to time, a Tax Collector for the tax imposed by this article. The Amusement Tax Collector is charged with the duties of collecting and receiving taxes, fines and penalties imposed by this article. It shall be its duty to keep a record showing the amount received by it, from whom received and the date of such receipt.
B. 
The Amusement Tax Collector and its duly appointed agents are hereby empowered with the approval of the Supervisors of the Derry Township Board of Supervisors to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, and are charged with enforcing the provisions of this article and any rules and/or regulations promulgated pursuant hereto.
C. 
If any person required to secure a permit under this article shall fail to file a report at the time specified herein or shall file a report which on its face appears incorrect or insufficient, the Amusement Tax Collector or its duly appointed agents shall assess said person or persons an amount of tax which said Amusement Tax Collector or its agents deem reasonable and appropriate. In all cases of assessment, the Amusement Tax Collector or its duly appointed agents shall give the parties assessed a notice in which shall be stated the amount of the tax imposed or levied.
D. 
Every holder of an amusement permit shall keep and maintain complete records showing the daily admission charged or collected, the amount of tax due and any other information necessary to determine the amount of tax due. Said records shall be retained by the holder of an amusement permit for a three-year period following payment of the tax.
E. 
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.
A. 
Any information gained by the Treasurer of the Township, or any other official or agent of the Township as a result of any returns, investigations or verifications required, or authorized by this article, shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law, and any person unlawfully divulging such information shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a fine plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. The amount of the fine shall be in accordance to the Township Fee Schedule adopted by the Board of Supervisors annually. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the district justice. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues shall constitute a separate violation, unless the district justice determining that there has been a violation further determines that there was a good faith basis for the person, partnership or corporation violating this article to have believed that there was no such violation, in which event there shall be deemed to have been only one such violation until the fifth day following the date of the determination of a violation by the district justice and thereafter each day that a violation continues shall constitute a separate violation.
B. 
The Court of Common Pleas, upon petition, may grant an order of stay, upon cause shown, tolling the per diem fine pending a final adjudication of the violation and judgment.
C. 
Nothing contained in this section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this section.
D. 
District justices shall have initial jurisdiction over proceedings brought under this section.
A. 
If any person shall fail to pay, when due, tax due under this article, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
(1) 
Enforcement notice.
(a) 
If it appears to the Township that a violation of this article has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
(b) 
The enforcement notice shall be sent to the violator and, if applicable, the owner of record of the parcel on which the violation has occurred, to any person who has filed a written request to receive enforcement notices regarding that parcel and to any other person requested, in writing, by the owner of record.
(2) 
Enforcement remedies.
(a) 
Violations and penalties. Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a fine plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. The amount of the fine shall be in accordance to the Township Fee Schedule adopted by the Board of Supervisors annually. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the district justice. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this article which shall be found to have been violated shall constitute a separate violation.
(b) 
Nothing contained in this section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this section.
(c) 
District justices shall have initial jurisdiction over proceedings brought under this section.
B. 
If any person shall fail to pay the tax when due, interest shall accrue thereon at the rate of 5% per month, or any portion thereof, for which said tax remains due and unpaid.
C. 
If for any reason the tax is not paid when due and suit is brought for recovery of the tax, the person liable therefor, in addition, shall be liable for the cost of collection, interest and penalties herein imposed.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the said Township to impose this tax or the duties herein provided for.