[Adopted 3-3-1966 by Ord. No. 45]
This article shall be known and may be cited
as the "Amusement Tax Ordinance of East Norriton Township."
As used in this article, the following terms
shall have the meanings indicated, except where the context clearly
indicates or requires a different meaning:
The established price or regular monetary charge of any character
whatever, including donations, contributions and dues or membership
fees (periodical or otherwise), fixed and exacted or in any manner
received by producers, as herein defined, from the general public,
or a limited or selected number thereof, directly or indirectly, for
the privilege of attending or engaging in any entertainment or amusement,
provided that when such entertainment or amusement is conducted in
any roof garden, nightclub, cabaret or other place where the charge
for admission is wholly or in part included in the price paid for
refreshments, service or merchandise, the amount paid for admissions
to such may, at the option of the producer, be deemed to be 50% of
the amount paid for the refreshments, service or merchandise, or the
producer may submit a return supported by evidence satisfactory to
said Township of the actual expenditures paid out of the total admissions
charged for amusements and pay a tax in accordance with this article
upon the actual expenditures made for such amusements.
All manner and form of entertainment, including, among others,
a theatrical performance, operatic performance, motion-picture exhibition,
sound motion-picture exhibition, carnival, circus, show, concert,
lecture, sports event, vaudeville show, side show, amusement park
and all forms of entertainment therein, dancing, golf course, bowling
alley, billiard game, athletic contest and any other form of diversion,
sport, pastime or recreation for which admission as herein defined
is charged or paid by any person for the privilege of attending or
engaging therein.
The act of paying or giving the established price or monetary
charge, made, exacted or accepted before or after the event of the
amusement.
Includes every natural person, copartnership, firm, association,
fiduciary or corporation and, when applied to partnerships, shall
refer to the partners; and, when applied to an association, shall
refer to the members; and, when applied to corporations, shall refer
to the officers.
Any place, indoors or outdoors, within the Township of East
Norriton where the general public, or a limited or selected number
thereof, may, upon payment of an admission, attend or engage in any
amusement as herein defined.
Any person, as herein defined, conducting any place of amusement,
as herein defined, where the general public, or a limited or selected
number thereof, may, upon the payment of an admission, attend or engage
in any amusement.
A.
A tax is hereby imposed upon the sales of admissions
or on the privilege of attending or engaging in amusements at the
rate of 10% of the sales of admissions or established price charged
the general public, or a limited or selected group thereof, by any
producer for such privilege, which shall be paid by the person acquiring
such privilege, provided that, where no fixed admission or established
price is charged or in the event that the rate of admission or established
price is based upon a unit or frame and the spectator or participant
partakes of a series of units or frames at each event, the tax shall
be based upon the gross sales of such admissions charged but not in
excess of 10% thereof.
B.
In the case of persons admitted free or at reduced
rates to any place of amusement at a time when under circumstances
where an admission fee is charged to other persons, the tax imposed
by this article shall be computed on the established price charged
to such other persons of the same class for the same or similar accommodations,
to be paid by the person so admitted.
C.
No tax shall be imposed or collected on admissions
to amusements conducted, supervised or controlled by any church or
any denomination, provided that such amusement is conducted and held
wholly within the confines of the church property.
D.
No tax shall be imposed or collected on admissions
to amusements, athletic contests or entertainments conducted, supervised
or controlled by the School District of East Norriton Township, or
any of its duly authorized schools, departments or agencies, as a
public school function.
E.
On admission to golf courses, the tax base upon which
the tax shall be levied shall not exceed 40% of the greens fee; said
fee shall include all costs of admission to the golf course. On admission
to bowling alleys, the tax base upon which the tax shall be levied
shall not exceed 40% of the fees charged per frame; said fee shall
include all costs of admission to the bowling alley. On admission
to all other amusements, the tax base upon which the tax shall be
levied shall not exceed 40% of the admission charge.
[Added 1-6-1986 by Ord. No. 223]
On and after the effective date of this article,
it shall be unlawful for any producer to continue to conduct or thereafter
to begin to conduct any form of amusement at any permanent or temporary
place of amusement within the Township of East Norriton, unless an
amusement permit or permits shall have been issued to him as hereinafter
prescribed and the tax herein imposed paid in accordance with the
provisions herein made.
[Amended 11-17-1986 by Ord. No. 239]
A.
Every producer desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Township of
East Norriton shall file an application for a permanent or temporary
permit or permits, as the case may be, with the Director of the Department
of Finance of the Township of East Norriton and/or any Township-designated
Tax Collector. Every application for such permit or permits shall
be made upon a form prescribed, prepared and furnished by the Director
of the Department of Finance of the Township of East Norriton and/or
any Township-designated Tax Collector and shall set forth the name
under which the applicant conducts or intends to conduct an amusement,
whether the applicant conducts or intends to conduct a permanent or
temporary place of amusement and such other information as the Director
of the Department of Finance of the Township of East Norriton and/or
any Township-designated Tax Collector may require. If the applicant
has or intends to have more than one place of amusement within the
Township of East Norriton, the application shall state the location
of each place of amusement. In the case of an application for a permit
for a temporary place of amusement, the application shall state the
name and address of the owner, lessee or custodian of the premises
upon which such amusement is to be conducted. If the applicant is
an association or a corporation, the names and addresses of the principal
officers thereof shall be stated and, any other information prescribed
by the Director of the Department of Finance of the Township of East
Norriton and/or any Township-designated Tax Collector for purposes
of identification. The application shall be signed and verified by
oath or affirmation by a member or partner thereof, and in the case
of a corporation, by an executive officer thereof or some other person
specifically authorized by the corporation to sign the application,
to which shall be attached the written evidence of his authority.
B.
At the time of making such application, the applicant
shall pay to the Director of the Department of Finance of the Township
of East Norriton and/or any Township-designated Tax Collector a permit
fee of $5 for each temporary permit, which shall be good for no longer
than 10 days, or a permit fee of $10 for an annual permit, good for
the remainder of the calendar year.
C.
Upon approval of the application and the payment of
any permit fee or fees herein required, the Director of the Department
of Finance of the Township of East Norriton and/or any Township-designated
Tax Collector shall grant and issue to each applicant an annual or
temporary amusement permit for each place of amusement within the
Township of East Norriton as set forth in his application. Amusement
permits shall not be assignable and shall be valid only for the person
in whose names issued and for the conduct of amusement at the places
designated therein and shall, at all times, be conspicuously displayed
at the places for which issued. All permits for permanent places of
amusement shall expire at the end of the calendar year, unless sooner
suspended, surrendered or revoked for cause by the proper authorities
of the Township of East Norriton. Permits for temporary places of
amusement shall expire at the time specified therein.
[Amended 11-17-1986 by Ord. No. 239]
Whenever any permit issued under the provisions
of this article is defaced, destroyed or lost, the Director of the
Department of Finance of the Township of East Norriton and/or any
Township-designated Tax Collector may issue a duplicate permit to
the holder of the defaced, destroyed or lost permit upon the payment
of a fee of $10.
The Board of Supervisors of the Township of
East Norriton may suspend or, after hearing, revoke any amusement
permit wherever it finds that the holder thereof has failed to comply
with any of the provisions of this article. Upon suspending or revoking
any amusement permit, the Board of Supervisors shall require the holder
to surrender immediately all permits or duplicates thereof issued
to him, and the holder shall surrender promptly all such permits to
the Board of Supervisors as required. Whenever the Board of Supervisors
suspends an amusement permit, it shall notify the holder immediately
and afford him a hearing, if desired, if the hearing has not already
been afforded. After such a hearing, the Board of Supervisors shall
continue the suspension or revoke the permit.
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Supervisors of the Township of East Norriton
as agents thereof for the payment of the same into the Treasury of
the Township of East Norriton, through the Director of the Department
of Finance of the Township of East Norriton and/or any Township-designated
Tax Collector as hereinafter provided in this article.
[Amended 11-17-1986 by Ord. No. 239]
B.
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessees or custodians
of any place where the temporary amusement is to be conducted, the
tax imposed by this article shall be paid by the owner, lessee or
custodian of such place where such temporary amusement is to be held
or conducted unless paid by the producer conducting the amusement.
[Amended 11-17-1986 by Ord. No. 239]
A.
Every holder of a permanent permit shall, on or before
the 10th day of each month, transmit to the Director of the Department
of Finance of the Township of East Norriton and/or any Township-designated
Tax Collector a report, in duplicate, under oath or affirmation, of
the total admissions, as herein defined, charged or collected and
the total amount of tax due from persons upon such admissions under
this article and, at the same time, shall pay over to the Director
of the Department of Finance of the Township of East Norriton and/or
any Township-designated Tax Collector the entire amount of tax due.
B.
Every holder of a temporary permit shall, promptly
after each day's performance, pay over to the Director of the Department
of Finance of the Township of East Norriton and/or any Township-designated
Tax Collector the amount of tax due from such person under this article
upon admissions, as herein defined, for such day and, at the same
time, shall submit to the Director of the Department of Finance of
the Township of East Norriton and/or any Township-designated Tax Collector
a report, in duplicate, of the total admissions, as herein defined,
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, as herein
defined, charged or collected during the period in which such temporary
permit was in effect and of all taxes due and paid, provided that
the Director of the Department of Finance of the Township of East
Norriton and/or any Township-designated Tax Collector may, in any
case, direct the police or any constable or deputy to receive any
tax due under this article and to pay over such moneys to the Director
of the Department of Finance of the Township of East Norriton and/or
any Township-designated Tax Collector at the earliest opportunity,
provided that, in every case, the Director of the Department of Finance
of the Township of East Norriton and/or any Township-designated Tax
Collector shall furnish to the person paying any tax levied under
this article a receipt for the payment of such a 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 11-17-1986 by Ord. No. 239]
If the Director of the Department of Finance
of the Township of East Norriton and/or any Township-designated Tax
Collector is not satisfied with the report and payment of tax made
by any producer under the provisions of this article, he is hereby
authorized and empowered to make a determination of the tax due by
such producer, based upon the facts contained in the report or upon
any information within his possession or that shall come into his
possession, and for this purpose, the Director of the Department of
Finance of the Township of East Norriton and/or any Township-designated
Tax Collector is authorized to examine the books, papers, tickets,
ticket stubs and records of any producer taxable under this article
to verify the accuracy of any report or payment made under the provisions
thereof or to ascertain whether the taxes imposed by this article
have been paid.
[Amended 11-17-1986 by Ord. No. 239]
Any information gained by the Director of the
Department of Finance of the Township of East Norriton and/or any
Township-designated Tax Collector 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 of East Norriton
as other debts of like amount are recovered, or the Township may direct
its Solicitor to file a municipal claim against the producer responsible
to collect said tax.
[Amended 11-17-1986 by Ord. No. 239]
If any producer shall neglect or refuse to make
any report and payment of tax required by this article or if, as a
result of any investigation by the Director of the Department of Finance
of the Township of East Norriton and/or any Township-designated Tax
Collector, a report is found to be incorrect, the Director of the
Department of Finance of the Township of East Norriton and/or any
Township-designated Tax Collector shall estimate the tax due by such
producer and determine the amount due by him for taxes, penalties
and interest thereon.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the Treasury of the Township of East Norriton for the
use and benefit of the Township of East Norriton.
[Amended 11-17-1986 by Ord. No. 239]
The Director of the Department of Finance of
the Township of East Norriton and/or any Township-designated Tax Collector
is authorized and empowered to prescribe, adopt, promulgate and enforce
rules and regulations relating to any matter or thing pertaining to
the administration and enforcement of the provisions of this article.
[Amended 11-17-1986 by Ord. No. 239; 12-19-1988 by Ord. No.
274]
Any person or any officer, agent, servant or
employee thereof who should fail, neglect or refuse to comply with
any of the terms or provisions of this article shall, upon conviction
before a District Justice, be sentenced to pay a fine of not more
than $600 and costs of prosecution for each offense, to be collected
as other fines and costs are now by law collectible, or imprisonment
not exceeding 90 days, if the amount of said fine and costs shall
not be paid. The fine imposed by this section shall be in addition
to any other penalty imposed by any other section of this article.
Each day on which such person violated the article will be considered
as a separate offense and punishable as provided herein.
