[Adopted 8-6-1969 by Ord. No. 5]
A. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings herein indicated:
ADMISSION
A monetary charge of any character whatever, including donations, contributions and dues or membership fees (periodical or otherwise), charged or paid, or in any manner received, for the privilege of attending or engaging in any amusement as hereinafter defined. "Admission" shall not include any tax added to the charge. In the case of persons (except bona fide employees of the person conducting the amusement or municipal officers on official business) admitted free or at reduced rates at a time when, and under circumstances under which, an established price is charged to other persons, the term "admission" shall mean the established price as charged to other persons.
AMUSEMENT
All manner and form of entertainment, including, among others, but not limited to the following: theatrical performances, operatic performances, carnivals, circuses, shows, concerts, lectures, sports events, swimming or bathing pools, vaudeville shows, side shows, amusement parks, camping areas and tent areas, as defined herein, dance halls and all forms of entertainment therein, golf courses, miniature golf courses, bowling alleys, billiard games, athletic contests, auto races, midget auto races and any other form of diversion, sport, pastime or recreation for which admission is charged or paid. "Amusement" shall not include any form of entertainment accompanying or incidental to the serving of food or drink or the sale of merchandise, where the charge for admission is wholly included in the price paid for refreshment or merchandise. "Amusement" shall not include any form of entertainment the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of religious, educational or charitable institutions, societies or organizations; veterans' organizations; or police or firemen's organizations. "Amusement" shall not include camping areas and tent areas at which the only services or amenities offered are essential amenities.
[Amended 11-10-2020 by Ord. No. 224-2020]
CAMPING AREAS AND TENT AREAS
Areas designed for camping in a tent or recreational vehicle in a designated lot or location that provides bathing and toilet facilities as essential amenities. Camping areas and tent areas may also provide nonessential amenities such as golf, mini golf, swimming and bathing pools, water parks, rental of drivable carts for operation within the facilities, and other recreation activities and recreation facilities.
[Added 11-10-2020 by Ord. No. 224-2020]
PERSON
Includes a natural person, firm, association, copartnership or corporation (except such corporations as are exempt from taxation under the Act of Assembly, 1965, P.L. 1257).[1] Whenever used in any clause prescribing and imposing a penalty, or both, the term "person," as applied to a corporation or association, shall mean the officers thereof.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B. 
In this article, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
A tax is hereby imposed, for general revenue purposes, at the rate of 10%, except as otherwise provided, of the price of admission to each and every amusement with the Township of Brecknock, County of Lancaster and Commonwealth of Pennsylvania, subject to the provisions and limitations of the Local Tax Enabling Act.[1] A tax for general revenue purposes is imposed at the rate of 2% of the price of admission to each and every camping area and tent area amusement as defined herein within the Township of Brecknock, County of Lancaster, Commonwealth of Pennsylvania, subject to the provisions and limitations of the Local Tax Enabling Act. The entrance fee for admission to a camping area and tent area which provides nonessential amenities shall be subject to the tax, and any separate charge for admission to one or more nonessential amenities shall also be subject to the tax.
[Amended 4-1-1980 by Ord. No. 35; 5-18-1985 by Ord. No. 49; 11-10-2020 by Ord. No. 224-2020]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
Where no fixed admission is charged, the tax shall be based upon the gross admissions collected.
[Amended 4-13-1993 by Ord. No. 88]
A. 
After the effective date of this article, any person desiring to conduct, or to continue to conduct, any amusement within the Township of Brecknock shall file with the administrator designated by the Board of Supervisors of said township 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 required by this section. In the case of any amusement that is to continue for longer than 10 days, a permanent amusement permit shall be issued at a fee as established by the Board of Supervisors by resolution.[1] In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued at a fee as established by the Board of Supervisors by resolution.
[1]
Editor's Note: Current fees are on file and available for inspection in the office of the Township Manager.
B. 
The administrator designated by the Board of Supervisors shall procure, at the expense of the township, a sufficient number of permit forms, on each of which the following information shall be printed or inserted in ink or by typewriter:
(1) 
The name of the township.
(2) 
Whether the permit is a temporary or a permanent permit.
(3) 
The name and address of the person receiving the permit.
(4) 
The location of the amusement covered by the permit.
(5) 
The type of amusement.
(6) 
The period for which the permit is issued.
(7) 
The number of the permit.
(8) 
The date when the permit was issued.
(9) 
The signature of the administrator designated by the Board of Supervisors.
C. 
Every permit shall be issued in duplicate. The original shall be given to the person applying for the permit, and the duplicate shall be kept on file by the administrator designated by the Board of Supervisors.
D. 
In case of the loss, defacement or destruction of any permit, the person to whom the permit was issued shall apply to the administrator designated by the Board of Supervisors, who may issue a new permit, for which a fee shall be charged as established by the Board of Supervisors by resolution.[2] The amusement permit shall be displayed at the place for which it was issued.
[2]
Editor's Note: Current fees are on file and available for inspection in the office of the Township Manager.
[Amended 4-13-1993 by Ord. No. 88]
A. 
Every holder of a permanent permit shall, on or before the 10th day of every month, transmit to the administrator designated by the Board of Supervisors a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from such person upon such admissions under this article and, at the same time, shall pay over to the administrator the entire amount of tax due.
B. 
Every holder of a temporary certificate shall, at the close of each day on which the amusement is held, pay over to the administrator designated by the Board of Supervisors the amount of tax due from such person under this article upon admissions for such day and, at the same time, shall submit to the administrator a report of the total admissions charged or collected on such day and the total amount of tax due on such admissions. On the day of expiration of such temporary permit, the person to whom such permit is issued shall, in addition, submit a report, under oath or affirmation, of all admissions charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid.
C. 
In every case, the administrator designated by the Board of Supervisors shall furnish to the person paying any tax levied under the article a receipt for the payment of such tax.
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
[Amended 4-13-1993 by Ord. No. 88]
Any information gained by the administrator designated by the Board of Supervisors or any other official or agent of the township as a result of any returns, investigations or verifications required or authorized by this article shall be confidential, except for official purposes, and except in accordance with proper judicial order or as otherwise provided by law. Any disclosure of any information contrary to the provisions of this section shall constitute a violation of this article.
All taxes imposed by this article, together with all penalties, shall be recoverable by the township as other debts of like amount are recovered.
[Amended 4-13-1993 by Ord. No. 88]
Any person, firm or corporation convicted in a summary proceeding before any District Justice of violating or failing to carry out any of the provisions or requirements of this article or of neglecting, failing or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this article at the time required or of knowingly making any incomplete, false or fraudulent returns or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty of not less than $50 nor more than $600 for each and every offense, and the costs of prosecution thereof, and in default thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days. Each day that a violation continues shall be deemed a separate offense punishable by like fine or penalty. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the said township to impose the tax or duties herein provided for.