[Adopted 4-13-1967 by Ord. No. 67-2]
[Amended 3-14-1968 by Ord. No. 68-1]
This article shall be known as the "Upper Frederick
Township Amusement Tax Ordinance of 1967," the provisions of which
shall become effective April 19, 1967, and shall continue in effect
from year to year at the same rate and for the same purpose as required
its original enactment by the Township without any further reenactment
or action by the Township Board of Supervisors.
[Amended 8-13-1998 by Ord. No. 98-4]
A.
ADMISSION
AMUSEMENT
PERSON
As used in this article, the following terms shall
have the meanings indicated, unless a different meaning clearly appears
from the context:
Monetary charge 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 charge
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.
All manner or form of entertainment, diversion, sport, pastime
or recreation within the Township for which admission is charged or
paid, except motion-picture theaters.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing or imposing
a penalty, "person," as applied to associations, shall mean the partners
thereof; and as applied to corporations, the officers thereof.
B.
The singular shall include the plural; the plural
shall include the singular; the masculine shall include the feminine.
The tax imposed by this article is required
for general revenue purposes of the Township, including the maintenance,
repair and construction of roads, the general costs and expenses of
the administration of the functions and activities of Township government
as authorized under the Pennsylvania Second Class Township Code.
A tax to provide revenue for general Township
purposes shall be and is levied, assessed and imposed hereby upon
each and every item, transaction, admission, person and event as described
and/or defined in this article, and upon every sale, right, dues,
ticket privilege and/or use accorded, given or made, transferred,
sold or honored for amusement purposes by an person in the Township
to any other person as to any place, event, privilege, use, entertainment
or recreation, parking, storage or benefit to persons, property or
vehicles located or conferred in the Township for any consideration
or donation as any and all such terms as defined above, and upon any
and every donation or price paid for recreation, amusement or entertainment
purposes, and upon the rental price, charge, price or donation for
the privilege of using any personal property or any park, lake, watercourse,
including any canoe, boat, fishing tackle, equipment, bait or supplies
or the sale, transfer or exchange of possession or access to any of
the aforementioned in or for use or employment in the Township for
the purpose or partly for the purpose of amusement. Said tax shall
be at the rate of 10% of the price, consideration, donation or admission,
dues, rental sale or transfer.
The taxes imposed by this article shall be paid
by the buyer at the same time as the price or consideration for such
ticket, transfer, use, admission or enjoyment is paid, to the seller,
and shall be collected by the seller for and on behalf of the Township
before the buyer shall receive any ticket or enjoy any right of admission,
use, access to or enjoyment of any of the property or facility upon
which such tax is imposed, and shall be a debt of the buyer owing
the Township until paid.
The failure or refusal of any buyer to pay or
any seller or transferor to collect the tax imposed by this article
shall constitute a violation of this article for each admission, privilege,
right or evidence thereof sold or transferred.
Every seller (as herein defined) shall keep
a complete and accurate record of all transfers, rentals and sales
of tickets and admissions, including the prices charged or paid, the
name and address of each and every buyer and the amount of the tax
collected, which record shall be turned over to the Township's Tax
Collector at such time as the seller remits the tax collected to him.
The tax when first collected by the seller shall be and remain the
property of the Township. The Board shall be given the right to inspect
all recreational and entertainment facilities, all books and records
pertaining to the use thereof and admissions, at any reasonable time,
and the refusal of any seller to afford such access to the Board or
its representative shall be deemed a separate violation of this article.
A.
Seller shall pay to the Township Tax Collector all
taxes collected on or before the fifteenth day of the month following
the month in which such tax is collected from the buyer.
B.
The Township Tax Collector shall allow a 2% discount
of the gross amount of tax collected upon submission by the seller
of a proper, complete and accurate list of all such collections paid
by the seller to him within 30 days of collection from the buyer.
[Amended 8-13-1998 by Ord. No. 98-4]
A.
Enforcement notice.
(1)
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.
(2)
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.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the violator and, if applicable,
the owner of record and any other person against whom the Township
intends to take action.
(b)
The location of the violation and, if applicable,
the property in violation.
(c)
The specific violation with a description of
the requirements which have not been met, citing in each instance
the applicable provisions of this article.
(d)
The date before which the steps for compliance
must be commenced and the date before which the steps must be completed.
(e)
That the recipient of the notice has the right
to appeal to the Board of Supervisors within a period of 10 days.
(f)
That failure to comply with the notice within
the time specified, unless extended by appeal to the Board of Supervisors,
constitutes a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any seller responsible for collection of the taxes
herein imposed who fails or refuses to collect the same or make payment
thereof to the Township Tax Collector shall be liable personally for
payment of such tax and a penalty equal to 100% of such tax. Any person,
partnership or corporation who or which has violated or permitted
the violation of the provisions of this article or any person who
submits or causes to be submitted a false or incomplete record or
return shall, upon being found liable therefor in a civil enforcement
proceeding commenced by the Township, pay a judgment of not more than
$600 plus all court costs, including reasonable attorney fees incurred
by the Township as a result thereof. No judgment shall commence or
be imposed, levied or payable until the date of the determination
of a violation by a 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.
(2)
Nothing contained in this section shall be construed
or interpreted to grant any person or entity other than the Township
the right to commence any action for enforcement pursuant to this
section.
(3)
District Justices shall have initial jurisdiction
over proceedings brought under this section.
The Tax Collector is authorized hereby to attach
the property of any buyer failing to pay or any seller failing to
remit to the Tax Collector any tax collected, at the time the same
is due under the provisions of this article, or to institute a lawsuit
for the same in any court of competent jurisdiction.
[Amended 8-13-1998 by Ord. No. 98-4]
A.
Enforcement notice.
(1)
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.
(2)
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.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the violator and, if applicable,
the owner of record and any other person against whom the Township
intends to take action.
(b)
The location of the violation and, if applicable,
the property in violation.
(c)
The specific violation with a description of
the requirements which have not been met, citing in each instance
the applicable provisions of this article.
(d)
The date before which the steps for compliance
must be commenced and the date before which the steps must be completed.
(e)
That the recipient of the notice has the right
to appeal to the Board of Supervisors within a period of 10 days.
(f)
That failure to comply with the notice within
the time specified, unless extended by appeal to the Board of Supervisors,
constitutes a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any person, partnership or corporation who or which
has violated or permitted the violation of the provisions of this
article or the willful and intentional violation by any buyer or seller
or person subject to the provisions of this article or the interference
by any person with the collection of said tax for each sale which
the tax is not collected when due shall, upon being found liable therefor
in a civil enforcement proceeding commenced by the Township, pay a
judgment of not more than $600 plus all court costs, including reasonable
attorney fees incurred by the Township as a result thereof. No judgment
shall commence or be imposed, levied or payable until the date of
the determination of a violation by a 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.
(2)
Nothing contained in this section shall be construed
or interpreted to grant any person or entity other than the Township
the right to commence any action for enforcement pursuant to this
section.
(3)
District Justices shall have initial jurisdiction
over proceedings brought under this section.
