[Adopted 8-18-1981 by Res. No. R-1981-18 (Ch. 24, Part 2B, of the 2002 Code of Ordinances)]
In addition to the words or phrases defined in § 301-1 of Article I of this chapter, the following words or phrases when used in this article shall have the meanings ascribed to them, except where the context clearly indicates a different meaning:
PERMANENT ACTIVITY
An activity that is not a "temporary activity."
THE RESOLUTION
The resolution of East Lampeter Township levying an admission tax, adopted August 18, 1981 (Article I, Admissions Tax, of this chapter).
SECRETARY
The Secretary of East Lampeter Township.
TAX
The amount of tax collected or which should have been collected under the terms of this article for the relevant time period.
TEMPORARY ACTIVITY
An activity that is of a seasonal or itinerant nature. A seasonal activity is one held open to the public for the majority of days in less than four months of the calendar year.
[Added 12-22-1998 by Res. No. R-1998-27; amended 12-18-2001 by Res. No. R-2001-36; 12-22-2009 by Res. No. R-2009-30]
A. 
On or before the 20th day of each month, the producer of a permanent activity shall transmit a report showing the tax due for the preceding month, together with payment of that amount.
B. 
The producer of a temporary activity shall, at the close of each day on which the activity was conducted, transmit a report of the tax due for that day, together with payment of that amount.
[Amended 8-20-1991 by Res. No. R-1991-15A]
The tax imposed by this article is based on the "price of admission".
A. 
Donations, contributions. Whenever the charge for the privilege of engaging in an activity is not fixed, but rather is left to the discretion of the individual, as by contribution or donation and the like, the "price of admission" shall be the gross amount of donations or contributions received by the producer.
B. 
Fixed price of admission. Except as otherwise provided in this article, the "price of admission" on fixed admissions shall be the greater of the "established price of admission" or the amount actually collected. The "established price of admission" means the full price, fixed by the person in control, in force at the time of the sale of admissions to that activity. The price charged or collected shall be presumed not to include the tax unless the producer clearly discloses to all persons who pay admissions that the tax is included in the amount paid.
C. 
Season tickets. The "established price of admission" for a season ticket or pass or subscription shall be the actual price paid therefor.
D. 
Group rates. When a producer grants a special rate to groups, the special rate so granted shall be the "established group rate" and the basis for the tax imposed by this article. The tax imposed by this article shall be collected by the producer of the activity rather than by the tour or bus companies setting up the tours or the businesses distributing admission tickets to groups.
E. 
Amusement and other parks. The tax on admissions to amusement and other parks shall be computed upon the price of admission for each ride, coin-operated device or place of activity or, when punch cards or strip tickets are used, upon the price paid for the strip of tickets or a punch card. If an additional and separate charge is imposed for admission to the amusement or other park, the tax shall be paid on the amount so charged, in addition to the tax paid for individual rides, coin-operated devices and places of activity.
F. 
Presumed admissions charges.
(1) 
General rule. If a charge collected from an individual entering a place of activity is designated an admissions charge, it will be presumed that it is in fact an admission subject to tax under this article even though payment thereof entitles the individual not only to admission, but also to use of property or services provided by the producer of the activity. However, if the producer can show by clear and convincing evidence that all or part of the charge is for rental of property or services, the tax imposed by this article shall be payable only on that portion of the amount charged that is for admission, and not on that portion that is for rental of property or services.
Example: A producer charges $1 for admission to a skating rink. Skates are supplied to the individual at no additional charge. If the producer can show that individuals using their own skates are admitted free, no tax is payable on the $1 charge.
If the producer shows that individuals using their own skates are charged less than $1, the amount charged such individuals shall be the price of admission subject to tax.
(2) 
Rental or service charges. The designation of a charge as a rental or service charge will not avoid liability for payment of tax under this article if, in fact, the charge is one for admission. If all individuals entering a place of activity are charged the same amount whether or not they will use their own property or equipment therein, the full amount charged upon entry is an admission subject to tax under this article. If a lesser charge is collected from those using their own equipment and property, the lesser charge represents the price of admission.
G. 
Bowling alleys. For bowling alleys or bowling lanes, the price of admission shall be deemed to be 40% of the charge imposed upon a patron for the sale of admission to or the privilege of admission to a bowling alley or bowling lane to engage in one or more games of bowling.
H. 
Golf courses. For golf courses, the price of admission shall be deemed to be 40% of the greens fee. The greens fee shall include all costs of admission to the golf course.
I. 
Admissions at places where food and drink are served.
[Added by Res. No. R-2012-11]
(1) 
Where any activity which is taxable as part of the admissions tax is conducted at a place where food and drink are served and the price of admission to such "activity" is wholly or partially included in the price paid for such food and drink, a tax is imposed upon 20% of the amount paid by each person for such food, drink and service. For example, four people together attend a nightclub at which entertainment is provided. No fix charge is made for admission. The charge for food, drink and service for the party amounted to $50 and was paid by one of the parties. The tax is equal to the then current rate of the admissions tax multiplied by 20% of the total charge for such food, drink and service.
(2) 
If a cover charge is made, such charge shall be considered as the regular established price paid for admission as taxable as such. If the total bill exceeds the cover charge, then the excess over and above the cover charge is taxable on the basis of 20% of such excess.
(3) 
Where a hotel, or motel or similar establishment offers, as a package, food, drink, entertainment and overnight accommodations for a single charge, the tax shall be calculated on 20% of the product resulting from the subtraction of the normal room rate for the room from the package rate.
J. 
Trampoline park. For trampoline parks, the "price of admission," as defined in the admissions tax and regulations thereunder shall be deemed to be 40% of the charge imposed upon a patron for the sale of admission to or the privilege of admission to a trampoline park.
[Added 6-2-2014 by Res. No. 2014-07]
[Amended 8-20-1991 by Res. No. R-1991-15A]
A. 
Organization exemption. Amusement, entertainment and other forms of activity are not considered activities subject to tax when proceeds therefrom will benefit enumerated societies, institutions or organizations.
(1) 
Basic requirements.
(a) 
To provide a basis for exemption from tax liability under this subsection, the society, institution or organization to which the proceeds will inure must meet both of the following basic requirements:
[1] 
It must be a religious, educational, charitable, or community association, and must be nonprofit.
[2] 
It must have a bona fide existence and possess adequate facilities for carrying out its purpose.
(b) 
An institution, society or organization is nonprofit if no part of the net earnings of the institution, society or organization inures to the benefit of any private person. However, the fact that the institution, society or organization is not organized or operated for profit will not provide a basis for exemption under this Subsection A unless the institution, society or organization also has a religious, educational, charitable or community purpose.
(2) 
Religious, educational, charitable and community defined.
(a) 
Religious. The term "religious" contemplates a gathering for the purpose of divine worship. Churches and synagogues are such institutions.
(b) 
Educational. The term "educational" connotes the teaching or imparting of knowledge. The institution, society or organization must offer instruction of a general nature in its particular field to its students, not limited to technical advice or merely providing an answer to particular questions. Elementary schools, high schools, colleges, seminaries and music conservatories are examples of such educational institutions. Institutions, societies and organizations offering courses in various subjects, such as art classes, music lessons and the like are within the exemption. Societies or clubs organized for social or athletic purposes are not exempt. Societies organized for the purpose of advancement of a particular interest or group are not deemed educational.
(c) 
Charitable.
[1] 
A charitable institution, society or organization must meet both of the following conditions:
[a] 
Whatever it does for others must be done free of charge or at least so nearly free of charge as to make the charges nominal or negligible.
[b] 
Those to whom it renders help or services are those who are unable to provide themselves with what the institution, society or organization provides for them — that is, they are legitimate objects of charity.
[2] 
Whenever an institution, society or organization engages in various activities only some of which are charitable, exemption on the basis of this Subsection A will be granted only if the proceeds of the amusement, entertainment or other activity inure solely to the benefit of the charitable activities of the institution, society or organization.
(d) 
Community. The term "community" contemplates a purpose of serving residents of a certain limited geographical area with a facility or service open or available to all residents or a purpose of betterment of the community. In either case, the purpose should be one commonly served by municipal or governmental entities.
(3) 
Specific institutions, societies and organizations. If they meet the basic requirements set forth in Subsection A(1) and any additional requirements stated below, the following institutions, societies and organizations shall provide a basis for exemption from the tax imposed by this article.
(a) 
Societies for the prevention of cruelty to children or animals.
(b) 
Societies or organizations conducted for the sole purpose of making artistic presentations. Such societies or organizations must show that they receive substantial support from voluntary contributions other than funds derived from entertainments.
(c) 
Societies or organizations for the purpose of maintaining a cooperative, or community center, swimming pool or for the purpose of improving any municipal services. Such societies or organizations must show that their purpose is 1) the actual maintenance of an existing center or swimming pool open to all residents of the particular community in which the facility is located, or 2) the betterment of the community itself.
(d) 
Auxiliary police, volunteer fire departments and organizations or associations formed for the purpose of benefitting police or fire departments or members thereof or heirs or members thereof. Such organizations or associations must be actively functioning. The funds of auxiliary police or volunteer fire departments must be devoted to and necessary for the purposes of the organization, including, but not limited to, the purchase of equipment, training, purchase of supplies or the purchase of real estate. The funds of organizations formed for the purpose of benefitting members, dependents or heirs of members must in fact be devoted to rendering benefit to them. The departments of which they are members must have received official recognition as such by the political subdivision of the Commonwealth of Pennsylvania in which the department serves.
(4) 
Exemption certificates. The Secretary will issue exemption certificates to those institutions, societies or organizations meeting the requirements of this Subsection A. A certificate may be secured by making application therefor on the form provided by the Secretary for this purpose.
B. 
Exemption of certain activities. All admissions received for the following activities are exempt from the tax imposed by this article.
(1) 
Certain lectures. Lectures of a scientific, historical or educational nature, when such lectures are produced or conducted by nonprofit associations or clubs, are exempt.
(2) 
Tours. The price of admission for a tour or guided tour on an ICC or PUC-regulated vehicle is not subject to tax. However, this exemption shall not be construed to grant an exemption from payment of tax on the price of admission to any activity visited by the tour group.
C. 
Exercise and health maintenance. The admissions tax shall not apply to any amounts paid for 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. Bowling and golf shall not be considered exempt activities under this subsection.
Every producer shall keep an accurate daily record of all classes of admissions, including free and complimentary tickets and reduced rate admissions, and all other figures and information necessary to determine the amount of tax due on each particular day. Such daily records must show the ticket sequence of any tickets sold in numerical order on each day. Daily records must be kept on file at the place where the tax is collected for a period of at least four years from the date when the tax becomes due.
A. 
The Secretary is empowered to make a determination of and assess the tax due by a producer if he is unsatisfied with the report and payment of tax made by such producer. The determination of tax due shall be based upon the facts contained in the report or upon any other information available.
B. 
All books, papers, tickets, ticket stubs and records of any producer are subject to examination by the Township Secretary, his assistants or authorized agents, to verify the accuracy of any report or payment made, or to ascertain whether proper taxes have been paid.
C. 
Promptly after any such determination, the Secretary will send or furnish a copy thereof to the producer. Within 30 days thereafter said producer may file with the Secretary a petition for redetermination of such tax. Every petition shall state specifically the reasons the petitioner believes entitle him to a redetermination and shall be supported by affidavit that it is not made for the purpose of delay and that the facts set forth therein are true. Notice of the action taken upon any petition for the redetermination will be given to the petitioner promptly after the date of redetermination by the Secretary.