[Adopted 8-6-2018 by Ord.
No. 2018-09]
This article shall be known as the "Pocono Township Amusement
Tax Ordinance."
[Amended 8-17-2020 by Ord. No. 2020-06]
This article is to provide for general revenue purposes by way
of the levying, assessment and collection of taxes imposed upon the
privilege of attending or engaging in amusements within Pocono Township.
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.101
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated:
ADMISSION
A monetary charge of any character whatsoever, including
but not limited to donations, contributions, the price of season tickets,
or parking fees, charged or paid by persons for the privilege of attending
or engaging in amusements as defined below.
AMUSEMENT
All manner and forms of entertainment, subject to tax as
set forth in the Local Tax Enabling Act, including but not limited to theatrical performances,
concerts, circuses, carnivals, side shows, all forms of entertainment
at fairgrounds and amusement parks, waterparks, floor shows, dancing
exhibitions, trade shows, craft shows, art shows and exhibitions,
sporting events, any and all forms of live entertainment, and all
other forms of diversion, sport, recreation or pastime for which admissions
charges are obtained from the general public or a limited or selected
number thereof, directly or indirectly; except, however, the following
shall not be subject to the tax: fees charged as rentals for real
property to be used for camping purposes; admissions to motion picture
theaters; admissions for downhill skiing, snowboarding or snow tubing,
ski lift tickets or ski equipment rentals; and any other activities
exempted from tax liability in the Local Tax Enabling Act.
[Amended 8-17-2020 by Ord. No. 2020-06]
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated
enterprise.
PERSON
Any natural person or persons, partnership, association,
joint venture, or corporation. Whenever used in any clause prescribing
and imposing a penalty, the term "person" as applied to a partnership
or association shall mean the partners or members thereof, and as
applied to a corporation, the officers or agents thereof. If applicable,
the singular shall include the plural; the plural shall include the
singular; and the masculine shall include the feminine.
PLACE OF AMUSEMENT
The physical site or grounds, whether indoors or outdoors,
or building or structure upon or within which the amusement takes
place and to which admission fees are charged for entry thereto. A
separate place of amusement shall be deemed to exist for each physical
site, grounds, building or structure for which a different amusement
activity is conducted and a separate admission fee is charged, regardless
of whether the amusement activities are conducted by the same producer.
[Amended 8-17-2020 by Ord. No. 2020-06]
PRODUCER
Any person or association as defined above, conducting any
place of amusement.
SECRETARY
The Secretary of Pocono Township, Monroe County, Pennsylvania,
which shall include any duly appointed agents.
TOWNSHIP
The Township of Pocono, Monroe County, Pennsylvania.
[Amended 8-17-2020 by Ord. No. 2020-06; 1-17-2022 by Ord. No. 2022-01]
A tax is hereby levied, assessed and imposed, for general Township
purposes, upon the admission to each and every amusement within the
Township, at the rate of 5% of the admission charged and collected,
such tax to be paid by the person charged or paying the admission;
provided, where no fixed admission is charged, the tax shall be paid
upon the gross amount collected, and shall be paid by the producer,
if not paid by the person charged or paying such admission.
The tax imposed by this article 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, including but
not limited to the Pocono Township Volunteer Fire Company.
A. On and after the effective date of this article, every producer who
at that time is conducting and every person who thereafter begins
to conduct any amusement within the Township shall register with the
Secretary.
B. The registration shall be for permanent amusements (those conducted
at one location in excess of one month) or temporary amusements (those
conducted at one location for a period of one month or less than one
month), as the case may be, and each shall be made upon a form prescribed,
prepared and furnished by the Township, and shall set forth the name
under which the producer conducts or intends to conduct each amusement,
whether each amusement is permanent or temporary, the location of
each amusement, the type of each amusement, and such other information
as the Township may require. If the producer has or intends to have
more than one place of amusement within the Township, the producer
shall register the places of amusement and shall state the location
of each. In the case of a registration for a temporary amusement or
for a temporary place of amusement, the producer shall also state
the date or dates and length of time the amusement is to be conducted
at each place, and the name and address of the owner, lessee or custodian
of the premises upon which that amusement is to be conducted. If the
producer is an association or a corporation, the names and addresses
of the principal officers thereof, and any other information prescribed
by the Township for purposes of identification, must be given. The
registration shall be signed and verified by oath or affirmation by
the producer, if a natural person, and in the case of a corporation,
by an executive officer, or some person specifically authorized to
sign the registration, to which shall be attached the written evidence
of the person's authority.
[Amended 8-17-2020 by Ord. No. 2020-06]
C. Upon completion of any registration form by a producer or the proper
officer or agent, the Township through its representative shall issue
to that producer an annual or a temporary registration certificate
for each of the producer's places of amusement within the Township.
The registration certificates shall not be assignable and shall be
valid only for the producer in whose name the certificate was issued
and for the conduct of amusements at the place designated in the certificate,
and shall at all times be conspicuously displayed at the places for
which issued. All registration certificates for permanent amusements
shall expire on December 31 of the calendar year for which they are
issued. Registration certificates for temporary amusements shall expire
at the time specified on the certificate.
D. Every producer conducting a permanent amusement shall register that
amusement prior to commencing operations, and annually with the Township
before January 1 of each year.
A. Producers shall collect the tax imposed by this article and shall
be liable to the Township, as agents thereof, for the payment of the
tax to the Township or its designated representative. Where a producer
conducts more than one amusement activity, the fact that one or more
amusement activities are exempted from tax liability under this article
or the Local Tax Enabling Act does not preclude the collection of tax on admissions
for other amusements that are subject to tax under this article.
[Amended 8-17-2020 by Ord. No. 2020-06]
B. Where any temporary amusement is conducted by any person who is not
the owner, lessee or custodian of the place of amusement, or where
any temporary amusement is, after the effective date of this article
permitted by the owner, lessee or custodian of any place, to be conducted
without its being registered with the Township as required by this
article, the collection of the tax imposed by this article shall be
the responsibility of the owner, lessee or custodian of the place
where the amusement is held or conducted and shall be collected and
paid by the owner, lessee or custodian, unless collected and paid
by the producer conducting the amusement.
C. Where any producer shall begin to conduct a permanent amusement after the effective date of this article and that producer is not the owner of the place where the permanent amusement is to be conducted or where the owner of any place permits a producer to begin to conduct a permanent amusement at that place after the effective date of this article without its being registered with the Township as required by §
398-7 of this article, the collection of the tax imposed by this article shall be the responsibility of the owner of the place where the permanent amusement is conducted and shall be collected and paid by the owner unless collected and paid by the producer conducting the permanent amusement.
A. For the purpose of ascertaining the amount of tax collected and payable by the producers to the Township, it shall be the duty of every producer, except as provided in Subsection
B below, conducting a place of amusement, on or before the 10th day of each month, to transmit to the Township or its representative on forms prescribed and prepared by the Township, a report of the amount of the tax collected by the producer during the preceding month.
B. Every producer conducting a temporary amusement shall file a report
with the Township or its representative promptly after each performance
as directed at the time of registration.
C. All reports required under this section shall show the information
prescribed by the Township.
D. All taxes hereunder shall be recoverable as other debts of like amounts
are by law recoverable.
E. Every producer, at the time of making every report required by this
article, shall compute and pay to the Township, or its representative,
the taxes collected by the producer and due to the Township during
the period for which the report is made; provided, however, that the
producer may deduct from the amount collected a 2% discount if the
report is filed and the tax is paid on or before the date when payment
is due. The amount of all taxes imposed under this article, in the
case of places of permanent amusement, shall be due and payable quarterly,
on or before April 30, July 31, October 31 and January 31, for the
preceding quarter of the calendar year, and in the case of every temporary
amusement, shall be due and payable on the day the reports in those
cases are required to be made under this section. All such taxes shall
bear interest at the rate of 1/2% per month, or fractional part of
a month, from the date they are due and payable, until paid.
[Amended 8-17-2020 by Ord. No. 2020-06]
In addition to any other penalties which may be assessed for
violation of this article, if any producer shall neglect or refuse
to make any report and payment as required by this article, an additional
$100 or 10%, whichever is larger, of the amount of the tax shall be
added and collected.
If the Township or its representative is not satisfied with
the report and payment of the tax made by any producer under the provisions
of this article, the Township representative is hereby authorized
and empowered to make determination of the tax due by that producer,
based upon the facts contained in the report, or upon any information
within the Township's possession, or that comes into the Township's
possession, and for this purpose the Township or its representative
is hereby authorized to examine the books, paper tickets, ticket stubs
and records of any producer taxable under this article, in order to
verify the accuracy of any report or payment made under the provisions
of this article 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 Township or its representative, a report is found
to be incorrect, the Township or its representative shall estimate
the tax due by that producer, and determine the amount due by the
producer for taxes, penalties and interest.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the Township
Treasury for the use and benefit of the Township.
The collector of the tax shall be appointed annually by the
Township to serve until removed or a successor appointed. The collector
shall receive such compensation for services as the Township shall
determine. The collector shall collect and receive all taxes levied
under this article, shall furnish a receipt of their payment and shall
keep a record showing the amount received by the collector from each
taxpayer under this article and the date of each receipt. The collector
shall give bond to the Township with a bonding company authorized
by law to act as surety in the sum as the Township by resolution shall
direct. The surety bond shall be conditioned on the faithful performance
of the collector's official duties.
Any person who shall violate any provision of this article shall,
upon summary conviction thereof, be sentenced to pay a fine not exceeding
$300, costs and restitution; and, in default of payment of said fine
and costs, to a term of imprisonment not to exceed 90 days. The fine
imposed by this article shall be in addition to any other penalty
imposed by any other section of this article.
In the event that tax monies levied and collected under the
authority of this article or any other ordinance adopted under the
Local Tax Enabling Act exceed the limitations imposed by law, that excess shall
not be expended during that year, but shall be deposited in a separate
account for expenditure in the following fiscal year.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed upon the effective date of this article.
If any sentence, clause, 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, sections
or parts of this article.
This article shall be effective five days after the enactment
hereof.