[Adopted 9-7-1973 by Ord. No. 20A]
This article shall be known and cited as the
“Kidder Township Amusement Tax Ordinance.”
The following words and phrases, when used in
this article, shall have the meaning ascribed to them in this section,
except when the context clearly indicates a different meaning:
The regular monetary charge of any character
whatever, including donations, contributions, and dues or membership
fees (periodical or otherwise), fixed and exacted, or in any manner
received by persons as herein defined, from general public, or a limited
or selected number thereof; directly or indirectly, for the privilege
of attending or engaging in any entertainment or amusement.
In the case of persons admitted free or at reduced
rates to any place of amusement, (except bona fide employees of the
person conducting the amusement or governmental officials on public
business), at a time when and under circumstances under which an established
price is charged to other persons, the tax imposed by this article
shall be computed on the established prices charged to such persons
of the same class for the same or similar accommodations, to be paid
by the person so admitted.
All manner and form of entertainment within Kidder Township,
including among others, theatrical or musical performances, concerts,
lectures, vaudeville, circus, carnival and side shows, all forms of
entertainment at fair grounds and amusement parks, athletic contests,
including wrestling matches, boxing and sparring exhibitions, football,
basketball and baseball games, skating, ski lifting, golfing, including
golf cart rental fees, tennis, hockey, bathing, swimming, boating,
water skiing, shooting, trap and skeet shooting, riding, dancing,
golf driving ranges, miniature golf courses, bowling alleys, pool
and billiard parlors, racing, and all other forms of diversions, sport,
winter or summer recreation or pastime, 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 tangible property, or specific
personal or professional service.
[Amended 4-14-1978 by Ord. No. 20B; 6-16-2005 by Ord. No.
119]
The Board of Supervisors, Kidder Township.
The written evidence of authority granted by the Board to
a person to collect the tax.
Every natural person, copartnership, association or corporation
or quasi-municipal corporation. Whenever used in any clause prescribing
and imposing a fine, penalty, or both, the term “person”
as applied to copartnerships or associations shall mean the partners
or members thereof, and as applied to corporations, the officers thereof.
The singular shall include the plural and the masculine shall include
the feminine and the neuter.
The Secretary of the Board of Supervisors, Kidder Township.
The Treasurer of the Board of Supervisors, Kidder Township.
On and after the effective date of this article,
it shall be unlawful for any person to continue to conduct, or thereafter
to begin to conduct, any form of amusement within Kidder Township,
unless an amusement permit shall first have been issued. Every person
desiring to continue to conduct or hereafter begin to conduct any
amusement within Kidder Township shall file an application for an
amusement tax permit with the Board. Every application for such permit
shall be made upon a form prescribed, prepared and furnished by the
Board. If the applicant has or intends to have more than one place
of amusement within Kidder Township, an application shall be made
for each location. Upon receipt of a completed application form, the
Board shall grant and issue to each applicant an amusement permit
for each place of amusement within Kidder Township, valid for the
calendar year of issuance. Amusement permits shall not be assignable,
and shall be valid only for the person in whose name issued and for
the conduct of amusement at the place designated in the application,
and shall at all times be conspicuously displayed at the place of
amusement for which issued. Persons operating amusements shall notify
the Board promptly of any change in the originally contemplated itinerary,
either as to date or time of the conduct of the amusement at each
place. Permits may be renewed annually before the first day of January,
upon application made to the Board. Whenever any permit issued under
the provisions of this article becomes defaced, destroyed or lost,
a duplicate permit shall be obtained.
[Amended 4-15-1999 by Ord. No. 20C[1]]
Taxes imposed upon the admission fee or privilege
to attend or engage in any amusement at the rate of 4% of the established
price charged to general public or limited or selected group thereof,
which shall be paid by the person acquiring such privilege. The tax
shall be at 4% of 40% of the admission fee for golf courses and ski
activities and skiing areas.
[1]
Editor's Note: Ordinance No. 20C also provided
as follows: “This section of Ordinance No. 20-A shall and may
be amended from time to time by the Board of Supervisors of the Township
of Kidder by Resolution changing the rate of tax. The rate of tax
may also be amended by Resolution of the Board of Supervisors of the
Township of Kidder from time to time reflecting any amendments or
changes made by statute of the Commonwealth of Pennsylvania.”
Persons shall collect the tax imposed by this
article and shall be liable to the Township of Kidder, as agents thereof,
for the payment of the same to the Township of Kidder, as hereinafter
provided.
For the purpose of ascertaining the amount of
tax payable by persons to Kidder Township, it shall be the duty of:
A.
Every person holding a permit, on or before the 10th
day of each month after the effective date of this article, to transact
to the Treasurer, on a form prescribed and prepared by the Board,
a report of the amount of tax collected by him during the preceding
month. Persons conducting itinerant amusements shall transmit the
report aforesaid, at the close of the final performance.
B.
Every person shall at the time of transmitting the
report pay to the Treasurer the tax collected and due the Township
of Kidder, covering the period for which the report is made, providing,
however, that the permittee may deduct therefrom 2%, if the payment
is made on or before the due date.
If any tax levied in pursuance of this article
shall not be paid when due, a penalty of 6% of the amount of tax due
plus 1/2% for each month of the delinquency shall be added thereto.
Collection of delinquent taxes shall be in accordance with the provisions
of Act 511.
Persons holding permits shall keep such books,
accounts, and records in sufficient form to enable the Board of Auditors
of Kidder Township to audit, adjust, and settle the accounts as they
in like manner so examine the accounts of Kidder Township.
This article shall not apply to amusements given
for the benefit of established churches, charities, schools, colleges,
libraries, patriotic societies, including veterans organizations,
police and fraternal organizations, nonprofit corporations or civic
betterment enterprises, motion picture theaters, health, fitness and
weight-loss establishments or on admissions of persons under 12 years
of age.
