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:
AMUSEMENT
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.
AMUSEMENT DEVICE
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.
CHARITABLE OR NOT-FOR-PROFIT ORGANIZATION
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.
CHARITABLE PURPOSE
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.
ESTABLISHED PRICE
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.
PERSON
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.
PLACE OF AMUSEMENT
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.
PRODUCER
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.
TAX COLLECTOR
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.
TEMPORARY AMUSEMENT
An amusement to be conducted at one location for a period
of less than one month.