[Adopted 3-9-1982 by Ord. No. 66]
This article shall be known and may be cited
as the "New Garden Township Amusement Tax Ordinance No. 66 of 1982."
The following words and phrases when used in
this article shall have the meaning ascribed to them in this section,
unless the context clearly indicates a different meaning:
The privilege of attending or engaging in an amusement, other
than as an employee of the producer or as a state or local officer
on official business.
The price or consideration established or paid for an admission,
whichever is higher. It shall not include membership dues, fees or
assessments of nonprofit organization nor, so long as exempted by
state law, admission charges to motion-picture theaters.
All manner and form of entertainment, diversion or sport
conducted within the Township and open to the public (or a limited
portion of the public) for a monetary consideration.
The license tax officer, appointed by the Supervisors of
New Garden Township, or such other person or entity legally authorized
and duly empowered to collect taxes.
Any amusement which is conducted or is to be conducted at
one location for a period of more than 10 days.
Any individual, partnership, limited partnership, association
or corporation.
Any place, indoors or outdoors, within the Township where
an amusement is conducted.
Any person conducting any amusement, temporary or permanent,
within the Township.
Any amusement which is conducted or is to be conducted at
one location for a period of 10 days or less.
New Garden Township, the territorial limits of which comprise
of New Garden Township, Chester County, Pennsylvania.
A tax at the rate of 10% is hereby imposed,
for general revenue purposes, upon the admission charges applicable
to all admissions to any amusement within the Township, which tax
shall be paid by the person so admitted.
A.
On or after the effective date of this article it
shall be unlawful for any producer to conduct any amusement within
the Township unless he shall have first obtained a permit as provided
herein; furthermore, it shall be unlawful for the person in possession,
or entitled to possession, of a place of amusement to permit or allow
a producer to conduct an amusement there unless the producer shall
have first secured a permit as provided herein.
B.
Every producer desiring to conduct any amusement within
the Township shall file with the Collector an application for a permanent
amusement permit, or a temporary amusement permit, as the case may
be, and shall pay the fee for such permit as required by this article.
A permit shall be issued for a permanent or temporary amusement at
a fee as set from time to time by resolution of the Board of Supervisors.[1]
C.
Every application for such permit or permits shall
be made upon a form furnished by the Collector and shall set forth
the name under which the applicant conducts or intends to conduct
an amusement, whether the applicant conducts or intends to conduct
a permanent or temporary amusement, the location of the amusement
covered by the application, and such other location as the Collector
may require. If the applicant conducts or intends an amusement at
more than one location within the Township, a separate application
shall be filed and a permit fee paid for each such location. In the
case of a temporary amusement, the date and length of time such amusement
is to be conducted shall be set forth, and the application shall state
the name and address of the person in possession, or entitled to possession
of place of amusement where such amusement is to be conducted. The
application shall be signed by the applicant, if a natural person,
and in the case of an association or partnership, by a member or partner
thereof, and in the case of a corporation, by an officer thereof.
D.
Upon approval of each application and the payment
of any permit fee herein required, the Collector shall issue to each
applicant a permanent or temporary amusement permit for each applied
for location. Amusement permits shall not be assignable and shall
be valid only for the person and location in whose name and for which
they are issued, and shall at all times be conspicuously displayed
at the location for which they are issued. All permanent amusement
permits shall expire on the 30th day of June of each year, unless
sooner suspended, surrendered or revoked for cause by the proper authorities
of the Township, but may be renewed annually before such time upon
application to the Collector and payment of a renewal fee as set from
time to time by resolution of the Board of Supervisors. All temporary
amusement permits shall expire at the time specified therein.[2]
A.
The tax imposed by this article shall not apply to
admission charges to any amusement (or to specific performances or
occasions of any amusement) the proceeds of which, after payment of
reasonable expenses, inure exclusively to the benefit of:
(1)
Any religious, educational or charitable institution,
society or organization; or
(2)
Any organization or association created and maintained
for the purpose of benefiting the members, or the dependents or heirs
of members, of police, or paid or volunteer fire departments within
the Township; or
(3)
Any parent-teacher association of a school within
the Township; or
(4)
Any recognized extracurricular activity of a school
within the Township.
B.
Notwithstanding the above, the producer of any amusement
shall collect the tax imposed by this article and pay it to the Township
as provided below, unless (or except to the extent that) the Collector
shall have issued a certificate of exemption for such amusement (or
for one or more performances thereof).
C.
Upon production of evidence by the applicant for a
certificate of exemption that contributions to the organization or
entity sought to be benefited by the proposed amusement are deductible
by persons making such contributions from gross income under the Internal
Revenue Code, the Collector shall issue a certificate of exemption
as of course, but the Collector, nevertheless, may issue a certificate
of exemption in other cases in accordance with the standards set forth
above upon production by the applicant of evidence that admissions
to the proposed amusement are exempt hereunder.
D.
Whenever, after proper application upon forms provided
by the Collector, and the production of appropriate information requested
by him, an application for a certificate of exemption is denied, the
applicant therefor may appeal, within five days of the denial, to
the Supervisors of New Garden Township which shall, within a reasonable
time thereafter, afford the applicant a hearing and either affirm
the action of the Collector or direct him to issue a certificate of
exemption.
A.
Every producer within the Township shall collect the
tax imposed by this article and shall be liable to the Township, as
an agent thereof, for the payment of the same into the Township treasury
through the Collector as hereinafter provided in this article.
B.
If a permit is obtained for conducting a temporary
amusement by a producer not otherwise entitled to possession of the
place where the amusement is to be conducted, the tax imposed by this
article shall be collected by the person in possession, or entitled
to possession of the place where such temporary amusement is held
or conducted, unless collected by the producer.
A.
Every producer of a permanent amusement shall, on
or before the tenth day of each month, after the effective date of
this article, transmit to the Collector on a form prescribed and prepared
by him, under oath or affirmation, a report of the total admissions
charged or collected during the preceding month, and the total amount
of tax due from such producer upon such admissions; provided that
said report, in the event of separate performance given in different
portions of the same day for which such producer shall charge for
admissions in different amounts, or as to one or more of which a certificate
of exemption shall have been issued, shall identify any exempt performance
and shall show separately the number of admissions charged or collected
and the respective amounts of tax due thereon for such different portions
of each day.
B.
Every producer conducting a temporary amusement shall,
at the close of each day on which such amusement is held, after the
effective date of this article, transmit to the Collector on a form
prescribed and prepared by him, under oath or affirmation, a report
of the total admissions charged or collecting during the day, and
the total amount of tax due from such producer upon such admissions.
C.
Every producer, at the time of making the reports
required by this section, but not sooner than July 1, 1982, shall
pay to the Collector the total amount of taxes due to the Township
during the period for which the report is made; provided, that such
person may deduct therefrom 2% thereof, providing that payment is
made on or before the due date thereof. All such taxes shall bear
interest at the rate of one percent per month, or fractional part
of a month, from the day they are due and payable until paid and the
producer shall be liable for such interest.
A.
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 added by the Collector and collected. All such
taxes shall be recoverable as other debts due the Township are now,
by law, recoverable.
B.
Any person who shall violate any provision of this
article shall, upon being found liable thereof in any civil enforcement
proceeding, pay a fine of not more than $600, plus court costs and
reasonable attorneys' fees, for each and every violation. Each twenty-four-hour
period during which failure to comply continues shall constitute a
separate violation. This remedy shall be in addition to any other
lawful remedies available to the Township.
[Amended 10-5-1998 by Ord. No. 128]
If the Collector shall not be 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 Collector
is authorized to examine the books, papers, 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 any investigation by the Collector, a report is found
to be incorrect, the Collector shall estimate the tax due by such
producer, and determine the amount due by him for taxes, penalties
and interest thereon.
The Collector may suspend or, after hearing,
revoke an amusement permit whenever he finds that the holder thereof
has failed to comply with any of the provisions of this article. Upon
suspending or revoking any amusement permit, the Collector shall request
the holder thereof to surrender to him immediately all permits or
duplicates thereof issued to him and the holder shall surrender promptly
all such permits to the Collector as requested. Whenever the Collector
suspends an amusement permit, he shall notify the holder immediately,
and the Supervisors of New Garden Township shall afford the holder
a hearing, if requested, within five days of such notice. After such
hearing, the Township shall either rescind the order of suspension
or, good cause appearing therefor, shall continue the suspension or
revoke the permit.
All taxes, interest, and penalties collected
or received under the provisions of this article shall be paid over
into the treasury of the Township for the use and benefit of the Township.
The Collector is hereby authorized and directed
to make and keep such records, prepare such forms, make such regulations,
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.
