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.
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.
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.
This article shall become effective on January
4, 1999, and shall continue on a calendar year basis, thereafter,
without annual reenactment.