[Adopted 3-12-1965 by Res. No. 23; amended
in its entirety 3-15-1995 by Ord. No. 140]
This article shall be known and may be cited
as the "Bern Township Amusement Tax Ordinance."
The following words and phrases when used in
this article shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meeting:
All manner and forms of entertainment, including, among others,
theatrical, operatic or dramatic performances, concerts, movie or
film expositions, circuses, carnivals, sideshows, air shows, fairs,
farm or agricultural competitions, equestrian competitions, exhibitions,
dances, dog shows, bathing pools, amusement parks, contests, competitions
and athletic events, including but not limited to archery, baseball,
basketball, bowling, boxing, football, golf, hockey, handball, squash,
shooting, soccer, swimming, tennis, wrestling and all other forms
of diversion, sport, recreation, entertainment or pastime for which
admission is charged or paid, by tickets, cover charges or any other
method of obtaining monetary contributions, donations, or deposits
from the general public or a limited or selected portion thereof.
Any machine, device or item of equipment used primarily for
entertainment, for which admission is charged, whether coin-operated
or not, including but not limited to jukeboxes, pinball machines,
pool tables, shuffleboard tables, bowling alleys, electronic board
and/or video games, tests of skill, other forms of electronically
operated entertainment, kiddie rides and the like for which admission
is charged or paid, as well as other methods of obtaining monetary
charges, donations, contributions or monetary charges of any character
from the general public or a limited or selected number thereof.
Any organization or entity qualified as a charitable organization
by the United States Internal Revenue Service or a not-for-profit
organization registered with the Commonwealth of Pennsylvania, Department
of Revenue under applicable laws and regulations governing the same.
Any advertised purpose, the proposed amusement or entertainment
activity for which is expressly designed and intended to raise funds
for a charitable or not-for-profit organization, as defined herein.
A written statement of assurance by the producer, as defined herein,
and actual proof of deposit of at least 75% of total revenues from
the advertised activity with the charitable or not-for-profit organization
shall be required as a condition of qualification of a charitable
event.
A regular monetary charge of any character whatsoever, including
donations, contributions, fixed and exacted, or in any manner fixed
and received by producers, as herein defined, from the general public,
or limited or selected number thereof, directly or indirectly, for
the privilege to attend or engage in any entertainment or amusement,
provided that when such entertainment or amusement is conducted at
any roof garden, night club, cabaret or other place where charge for
admission is wholly, or in part, included in the price paid for refreshment,
service or merchandise, the amount paid for admission to such amusement
shall be deemed to be the amount of the cover or minimum charge, if
any, less the reasonable value of food, drink or other tangible item
provided.
Every individual person, copartnership, association, unincorporated
enterprise owned by two or more persons, corporations, trusts or other
legal entities, domestic or foreign. Whenever used in any clause prescribing
and imposing a 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.
Any place, indoors or outdoors, within the Township of Bern,
where the general public or a limited or selected number thereof may,
upon payment of an established price, attend or engage in any amusement
as herein defined, including, among others, theaters, opera houses,
movie houses, exhibition halls, exposition centers, amusement parks,
airports, stadiums, arenas, gymnasiums, baseball fields, recreation
areas, skating rinks, circus or carnival tents or grounds, fairgrounds,
halls, lodge rooms, riding academies, golf courses, bathing and swimming
places, bowling alleys, dance halls, tennis courts, archery, rifle
or shotgun ranges, pari-mutual betting establishments, roof gardens,
cabarets, night clubs, dinner theaters and other like places.
Any person, as herein defined, conducting any amusement or
place of amusement, as herein defined, where the general public or
a limited or selected number thereof may, upon payment of an established
price or donation, attend or engage in any amusement.
Such person or persons appointed by the Board of Supervisors
to administer the provisions of this article and collect the permit
fees and taxes provided herein.
An amusement to be conducted at one location for a period
of less than one month.
A.
On or after the effective date of this article, it
shall be unlawful for any producer to continue to conduct, or thereafter
to begin to conduct, any form or amusement at any permanent or temporary
or itinerant form of amusement within the Township of Bern, unless
an amusement permit or permits shall have been issued to him as hereinafter
prescribed and the tax herein imposed paid in accordance with the
provisions herein made.
B.
Every producer, desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
Bern shall file an application for a permanent, temporary or itinerant
amusement permit or permits, as the case may be, with the Tax Collector.
Every application for such permit or permits shall be made upon a
form prescribed, prepared and furnished by the Tax Collector and shall
set forth the following:
(1)
The name under which the applicant conducts or intends
to conduct an amusement.
(2)
Whether the applicant conducts or intends to conduct
a permanent or temporary or itinerant form of amusement.
(3)
The location of the amusement.
(4)
In the case of temporary or itinerant amusement, a
statement of consent of the lessee or owner of the location of said
amusement.
(5)
Such other information, including written evidence
of consent by the owner or lessee, as the Tax Collector may require.
If the applicant has or intends to have more than one place of amusement
within the Township of Bern, the application shall state the location
of each place of amusement and, in the case of itinerant forms of
amusement, the date and expected length of time such amusement is
to be conducted at each place. In the case of temporary forms of amusement,
the application shall state the name and address of the owner, lessee,
custodian or other controller of the premises upon which such amusement
is to be conducted. If the applicant is an association or corporation,
the application shall state, in addition to the name and address of
the association or corporation, the names and residential addresses
of the principal officers thereof, together with any other information
prescribed or required by the Tax Collector for purposes of identification
and service of process, if necessary. The application shall be signed
by the producer, if a natural person; in the case of an association
by an authorized member or officer thereof; and, in the case of a
corporation, by an authorized officer thereof.
C.
Every applicant, at the time of making such application,
shall pay to the Tax Collector a permit fee of $25 for each temporary
or annual permit, except in the case of a not-for-profit corporation
or organization which is duly qualified as such under the applicable
laws of the Commonwealth of Pennsylvania or other incorporating state,
in which case the nonprofit organization shall pay to the Tax Collector
a permit fee of $1 for each permit. The Tax Collector shall have the
right to require express written proof of nonprofit or not-for-profit
status at the time of application or, in any case, prior to the issuance
of any permit as provided herein.
D.
Upon approval of the application and the payment of
any permit fee or fees herein required, the Tax Collector shall grant
and issue to each applicant an annual or temporary amusement permit
for each place of amusement with the Township of Bern as set forth
in the application. Amusement permits shall not be assignable, shall
be valid only for the persons, entities or organizations in whose
names the permits are issued and shall apply only to the conduct of
amusements so specified in the application at the place or places
so designated. An amusement permit shall be issued for each place
of amusement activity and the same shall be prominently displayed
at the place for which each is issued.
E.
All permits for permanent places of amusement shall
expire on the first day of January in the year next succeeding the
date of issue, unless sooner suspended, surrendered or revoked for
cause by action of the Bern Township Board of Supervisors. Permits
for temporary or itinerant places or forms of amusement shall expire
at the time specified therein. The producer of any itinerant form
of amusement shall notify the Tax Collector promptly of any change
in the original itinerary relating to date, time, place or method
of conduct of the itinerant form of amusement specified in the permit.
F.
Permits issued for permanent places of amusement,
under the provisions of this article, may be renewed annually before
the first day of January, upon application made to the Tax Administrator,
and the payment of a renewal fee of $25. In the case of nonprofit
or not-for-profit corporations or organizations, the permit may be
renewed annually before the first day of January, upon application
made to the Tax Administrator, and the payment of a renewal fee of
$1. Whenever any permit issued under the provisions of this article
is defaced, destroyed or lost, the Tax Collector may issue a duplicate
permit to the holder of the defaced, destroyed or lost permit, upon
the payment of fee of $10.
G.
The Tax Collector may suspend, or, after written notice
to the permittee, revoke an amusement permit if, in the judgment of
the Tax Collector, the permit holder has failed to comply with any
provision of this article. Upon suspending or revoking any amusement
permit, the Tax Collector shall request the permittee to surrender
all permits, including any duplicates thereof, and direct the permittee
to discontinue and cease the amusement activity forthwith. Any permittee
whose permit is suspended or revoked, as herein provided, shall have
the right to request a hearing before the Bern Township Board of Supervisors
within five days of suspension or revocation, at which time the Tax
Collector shall present evidence and testimony supporting such action,
and the permittee may offer such evidence and testimony in rebuttal
as may then be desired and appropriate. After hearing, the Board of
Supervisors shall affirm or rescind the order of suspension or revocation
as it may decide upon consideration of the testimony and evidence
therein adduced.
A.
A tax is hereby imposed upon the sale of admission to places of amusement, as defined in § 158-2 hereof, at the rate of 10% of the established price charged the general public, or a limited or select group thereof, by any producer for such admission, which shall be paid by the person acquiring the same.
B.
In the case of persons (except bona fide employees
of the producer or municipal or state officers on official business
or duty) admitted free or at reduced prices or rates to any amusement
or place of amusement at a time when an established price is charged
to other persons and/or members of the public, the tax imposed by
this article shall be computed on the basis of the established price
charged to other persons for the same or similar accommodations or
privileges and shall be paid or otherwise payable by the producer
or the person so accommodated or admitted.
C.
In the case of persons having the permanent use of
boxes or seats in any place of amusement, or a lease for the use of
such box or seat in such place of amusement, the tax imposed by this
article shall be computed on the established price for which a similar
box or seat is sold for each performance or exhibition at which the
box or seat is used or reserved by or for the lessee or holder, and
shall be paid by the lessee or holder.
D.
In the case of an amusement device, as defined in § 158-2 herein, an annual tax is hereby imposed on the operation of each such amusement at the following rates:
(1)
Electronic games of chance which imitate or embody
traditional forms of gambling, such as dice, craps, roulette, slot
machines, poker, blackjack and similar or related games: $200 per
device.
(2)
Pinball, electronic, computer and video arcade games and other similar forms of entertainment not otherwise covered by Subsection D(1) hereof: $50 per device.
(3)
Jukeboxes, coin-operated sound and/or playback systems,
pool tables, shuffleboard and other similar forms of entertainment:
$50 per device.
(4)
Kiddie rides: $10 per device.
A.
Producers and permittees shall collect the tax imposed
by this article and shall be liable to the Township of Bern as agents
thereof for payment of the same to the Township of Bern through the
Tax Collector, as hereinafter provided.
B.
Where permits are obtained for conducting temporary
or itinerant amusements by persons who are not the owners, lessees,
custodians or other controllers of the place(s) where the amusement(s)
is held or conducted, or where the temporary or itinerant amusement
is permitted by the owner, lessee, custodian or other controller to
be conducted without the procurement of a permit as required herein,
the tax imposed by this article, together with any penalties and interest
imposed thereon as hereafter provided, shall be the debt and liability
of said owner, lessee, custodian or other controller.
A.
Every producer, except as hereinafter provided, conducting
a place of amusement on or before the 10th day of each month after
the effective date of this article shall transmit and file with the
Tax Collector, on the form prescribed, a complete and accurate report
of the amount of tax collected by the producer during the preceding
month, together with payment of taxes due.
B.
Every producer conducting a temporary or itinerant
amusement shall file a report on the form prescribed with the Tax
Collector, together with payment of taxes due, within 10 days of the
completion of each such amusement.
C.
All taxes due and payable for permanent amusement(s)
but unpaid on the 10th day of the following month shall bear interest
at the legal rate until paid. All taxes due and payable for temporary
or itinerant amusement(s), but unpaid on the 10th day following completion
thereof, shall bear interest at the legal rate until paid.
D.
Any producer who neglects or refuses to file monthly
reports and/or pay taxes legally due as required herein shall be assessed
a penalty in the amount of 10% per annum of the amount of tax due,
in addition to interest otherwise payable as provided hereinabove.
E.
All amounts of tax, interest and penalties due shall
be recoverable by the Township of Bern in the same manner as other
debts due the Township are by law recoverable.
A.
The Tax Collector is hereby authorized and empowered
to examine the books, records, papers, tax returns, ticket stubs,
attendance reports and other records or documents of any producer
taxable under this article to verify the accuracy of any report or
payment made under the provisions hereof or to determine the amount
of tax, interest and penalties, if any, otherwise payable.
B.
The Tax Collector is hereby authorized and directed
to make and keep such records, prepare such forms and take such other
measures as may be necessary or convenient and appropriate to carry
this article into effect and, further, may require reasonable deposits
to be paid in advance by applicants for temporary or itinerant permits.
