[Adopted 8-6-1969 by Ord. No. 5]
A.
ADMISSION
AMUSEMENT
CAMPING AREAS AND TENT AREAS
PERSON
Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein indicated:
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.
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]
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]
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.
