[Adopted 1-4-1999 by Ord. No. 99-02]
This article is enacted under authority of the
Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53
P.S. § 6901 et seq. (1982), as hereafter amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania.
A.
A tax is imposed, for general revenue purposes, at
the rate of 5% of the admission price to each amusement within West
Brandywine Township for which the individual admission price is $0.10
or more.
B.
The tax shall not be charged and collected on:
(1)
Monetary charge paid by any bona fide student in a
public school or college for the privilege of attending amusements
conducted or participated in by such school or college.
(2)
Admission 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 food, refreshment
or merchandise, and the price for food, refreshment or merchandise
is not increased during the time when such entertainment is offered,
then such increase in the price as is paid by one purchasing such
food, refreshment or merchandise shall be deemed to be an admission.
(3)
Admission where the proceeds thereof, after payment
of reasonable expenses, inure exclusively to the benefit of any charitable,
religious, civic or nonprofit educational organization whose status
is evidenced by proof of Internal Revenue Service tax exemption.
A.
Where the admission is fixed, the tax shall be collected
according to the following table:
(1)
If the admission price for amusements is fixed, the
tax shall be equal to 5% of each dollar or fractional part thereof.
B.
Where the admission is not fixed, the tax shall be
based upon the gross admissions collected.
After the effective date of this article, any
person desiring to conduct or to continue to conduct any amusement
within the West Brandywine Township shall file with the Tax Collector
an application for a permanent amusement permit or a temporary amusement
permit, as the case may be. A permanent permit shall be issued to
an amusement that is to continue for longer than 30 days. A temporary
permit shall be issued to an amusement that is to continue for less
than 30 days.
Permanent permits shall expire on December 31
of the year in which issued. Temporary permits shall be valid until
the last day the amusement is conducted, but not exceeding 30 days
from the date of issue.
A.
On forms supplied by the Tax Collector, the following
information shall be printed in ink or typewritten:
(1)
Name of West Brandywine Township;
(2)
Whether a "temporary" or a "permanent" permit;
(3)
Name and address of the person receiving the permit;
(4)
Location of the amusement covered by the permit;
(5)
Type of amusement;
(6)
Period for which the permit is issued;
(7)
Number of the permit; and
(8)
Date the permit is issued.
B.
Every permit shall be signed by the permittee and
issued in duplicate. The original shall be given to the permittee
and West Brandywine Township shall keep the duplicate on file.
C.
In case of loss, defacement, or destruction of any
permit, the permittee shall apply to the Tax Collector for reissuance.
A.
Every holder of a permanent amusement permit shall
submit to the Tax Collector, under oath or affirmation, a quarterly
report of the total admission charged or collected by him or her during
the immediate preceding calendar quarter and of the total tax due
thereon under this article no later than 30 days after the conclusion
of the calendar quarter. When the permit holder submits this quarterly
report, he or she shall pay the Tax Collector the entire amount of
the tax due.
[Amended 7-21-2016 by Ord. No. 2016-04]
(1)
For
purposes of this provision, the first quarter of the calendar year
January - March) shall conclude on March 31 and the deadline to file
the report shall be April 30; the second quarter of the calendar year
(April - June) shall conclude on June 30 and the deadline to file
the report shall be July 30; the third quarter of the calendar year
(July — September) shall conclude on September 30 and the deadline
to file the report shall be October 30; and the fourth quarter of
the calendar year (October - December) shall conclude on December
31 and the deadline to file the report shall be January 30. In the
event the reporting deadline falls on a weekend or holiday, the report
shall be due on the next business day.
B.
Every holder of a temporary permit shall at the close
of each day the amusement was held, transmit to the Tax Collector
under oath or affirmation a report of the totaled admission charged
or collected by him on such day and of the total tax due thereon under
this article. When he submits this report, he shall pay the Tax Collector
the entire amount of tax due. On the day of expiration of the temporary
permit, the permittee shall, in addition, submit to West Brandywine
Township, under oath or affirmation, a report of all admissions charged
or collected during the period in which such temporary permit was
in effect and of all taxes due and paid. When he submits this report,
he shall pay the entire amount of taxes remaining unpaid.
(1)
Provided: any holder of a temporary permit who is
a resident of West Brandywine Township, or who has a permanent place
of business therein, may submit the reports hereinabove required of
himself on the day following the days hereinabove specified.
(2)
Provided: in every case, the Tax Collector shall furnish
to the person paying any tax levied under this article a receipt for
the payment of such tax.
A.
The Tax Collector is charged with the duties of collecting
and receiving taxes, fines, and penalties imposed by this article.
It shall be his duty to keep a record showing the amount received
by him, from whom received, and the date of such receipt.
B.
The Tax Collector and his duly appointed agents are
hereby empowered with the approval of the Board of Supervisors of
West Brandywine Township to prescribe, adopt and promulgate rules
and regulations relating to any matter pertaining to the administration
and enforcement of this article, and charged with enforcing the provisions
of this article and any rules and/or regulations promulgated pursuant
hereto.
C.
If any person required to secure a permit under this
article shall fail to file a report at the time specified herein or
shall file a report which on its face appears in correct or insufficient,
the Tax Collector or his duly appointed agents shall assess said person
or persons an amount of tax which said Tax Collector or his agents
deem reasonable and appropriate. In all cases of assessment, the Tax
Collector or his duly appointed agents shall give the parties assessed
a notice in which shall be stated the amount of the tax imposed or
levied.
D.
Every holder of an amusement permit shall keep and
maintain complete records showing the daily admissions charged or
collected, the amount of tax due and any other information necessary
to determine the amount of tax due.
E.
Any person aggrieved by any decision of the Tax Collector
shall have the right to appeal to the Court of Common Pleas, as in
all other cases.
Any information gained by the Tax Collector
or any other official, agent or employee of West Brandywine Township,
as a result of any returns, investigations, hearings, or verifications
required or authorized by this article shall be confidential, except
in accordance with proper judicial order or as otherwise provided
by law.
A.
Any person who violates or permits a violation of
this article shall, upon being found liable therefor in a civil enforcement
proceeding commenced by the Township before a District Justice, pay
a fine of not more than $600, plus all court costs, including reasonable
attorney's fees, incurred by the Township in the enforcement of this
article. No judgment shall be imposed until the date of the determination
of the violation by the District Justice. If the defendant neither
pays nor timely appeals the judgment, the Township may enforce the
judgment pursuant to the applicable Rules of Civil Procedure. Each
day a violation exists shall constitute a separate offense. Further,
the appropriate officers or agents of the Township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.
[Amended 12-21-2000 by Ord. No. 00-04]
B.
The Tax Collector or his duly appointed agents shall
have the power in the name of West Brandywine Township to institute
proceedings against any and all persons who violate the provisions
of this article.
C.
If for any reason the tax is not paid when due and,
suit is brought for the recovery of any such tax, the person liable
therefor shall, in addition, be liable for the costs of collection
and interest and penalties herein imposed.
This article shall become effective on January
4, 1999, and shall continue on a calendar year basis, thereafter,
without annual reenactment.
