[Adopted 3-19-1975 as Ch. 129, Art. II, of the 1975 Code[1] ]
[1]
Editor's Note: The ordaining clause of Ord.
No. 1276, which originally adopted this tax, provided for enactment
under the Local Tax Enabling Act.
A.
AMUSEMENT
ASSOCIATION
BOARD
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
SECRETARY
TAX COLLECTOR
TOWNSHIP
Terms defined. The following words or phrases, when
used in this article, shall have the meanings ascribed to them in
this section, except where the context clearly indicates a different
meaning:
All manner and forms of entertainment, including, among others,
theatrical or operatic performances, concerts, moving-picture shows,
vaudeville, all forms of entertainment at fairgrounds and amusement
parks, athletic contests, including wrestling matches, boxing and
sparring exhibitions, football, baseball and basketball games, skating,
golfing, tennis, hockey, bathing, swimming, archery, shooting, riding,
dancing, rowing, bowling, billiards, pool and other forms of diversion,
sport, recreation or pastime, shows, exhibitions, contests, displays
and games, and all other methods of obtaining admission charges, donations,
contributions or monetary charges of any character from the general
public or a limited or selected number thereof, directly or indirectly,
in return for other than tangible property or special personal or
professional services.
Any partnership, limited partnership or other forms of unincorporated
enterprise owned by two or more persons.
The Board of Township Commissioners of the Township of Ridley.
Regular monetary charges 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 to attend
or engage in any entertainment or amusement, as herein defined, provided
that when such entertainment or amusement is conducted at any place
where the charge for admission is wholly or in part included in the
price paid for refreshments, service or merchandise, the amounts paid
for the admission to such amusement shall be deemed to be 50% of the
amount paid for refreshments, service or merchandise.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, the
term "person" as applied to copartnerships or associations shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
Any place, indoors or outdoors, within the Township, where
the general public or a limited or selected number thereof may, upon
payment of an established price, attend or engage in any amusement,
as herein defined, including, among others, theaters, amusement parks,
stadia, arenas, baseball parks, football playing fields, basketball
halls or courts, skating rinks, circus or carnival tents or grounds,
fairgrounds, social, sporting, athletic, riding, gun and country clubs,
riding academies, golf courses, golf driving ranges, miniature golf
courses, bathing and swimming places, dance halls, tennis courts,
archery, rifle or shotgun ranges, bowling alleys, pool and billiard
parlors, roof gardens, cabarets, nightclubs and other restaurants
where amusements or entertainment is provided, and other like places.
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 established price, attend
or engage in any amusement, sport, recreation, bowling or pastime.
The Secretary of the Board of Commissioners of the Township
of Ridley.
The Treasurer of the Township of Ridley, who is hereby charged
with the collection of the tax imposed by this article.
The Township of Ridley.
B.
Word usage. The singular shall include the plural,
and the masculine shall include the feminine and the neuter.
A.
On and after the effective date of this article, every
producer who at any time is conducting and every producer who thereafter
begins to conduct any form of amusement, as herein defined, at any
permanent or temporary place of amusement or any itinerant form of
amusement within the Township, shall register the same with the Secretary.
B.
Such registrations shall be for permanent amusements
(those conducted at one location for a period in excess of one month)
or temporary or itinerant amusements (those conducted at one location
for a period of less than one month), as the case may be, and each
shall be made upon a form prescribed, prepared and furnished by the
Secretary and shall set forth the name under which the producer conducts
or intends to conduct an amusement, whether the producer conducts
or intends to conduct a permanent or temporary place or an itinerant
form of amusement, the location of the permanent or temporary place
of amusement and such other information as the Secretary may require.
If the producer has or intends to have more than one place of amusement
within the Township, he shall register each one and shall state the
location of each and, in the case of a temporary or itinerant form
of amusement, the date and length of time such amusement is to be
conducted at each place. In the case of a registration for a temporary
place of amusement, the producer 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 producer is an association or
corporation, the registration shall state the names and addresses
of the principal officers thereof and any other information prescribed
by the Secretary for purposes of identification. The registration
shall be signed and verified by oath or affirmation by the producer,
if a natural person, and in the case of an association, by a member
or partner thereof, and in the case of a corporation, by an executive
officer thereof or some person specifically authorized by the corporation
to sign the registration, to which shall be attached the written evidence
of his authority.
C.
Upon the filing of the registration forms, the Secretary
shall issue to each producer an annual or temporary registration certificate
for each of his places of amusement within the Township. Such registration
certificates shall not be assignable and shall be valid only for the
persons in whose names issued and for the conduct of amusement at
the place designated therein and shall at all times be conspicuously
displayed at the places for which issued. All registration certificates
for permanent places of amusement shall expire the last day of the
fiscal year beginning the first Monday of January next; registration
certificates for temporary places of amusement or for forms of itinerant
amusement shall expire at the time specified therein. The producer
of an itinerant form of amusement shall notify the Secretary promptly
of any change in the original contemplated itinerary, either as to
date or time of the conduct of the amusement at each place.
D.
Producers conducting permanent places of amusement
shall register them annually with the Secretary before the first Monday
of January next.
E.
Whenever any registration certificate issued under
the provisions of this article is defaced, destroyed or lost, the
Secretary may issue a duplicate certificate to the holder thereof.
A.
A tax to provide revenue for general Township purposes is hereby levied, assessed and imposed upon the admission fee or privilege charged to a member of the general public or a limited or selected group thereof to attend any amusement, as defined in § 275-18 of this article, and upon the established price charged to a member of the general public or a limited or selected group thereof for the privilege to personally engage in any amusement, as defined in § 275-18 of this article, at the rate of 4% (except for bowling alleys which will pay at the rate of 10% of 40% due to legislation particular to them) of the established price charged to a member of 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.
[Amended 2-22-1989 by Ord. No. 1646]
B.
In case of persons (except bona fide employees of
a producer or municipal or state officers on official business) admitted
free or at reduced rates to any place of amusement at a time when
and under circumstances where an established price 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.
Where temporary or itinerant forms of amusement are
conducted by persons who are not the owners, lessees or custodians
of the places where the amusements are to be conducted, or where the
temporary or itinerant form of amusement is, after the effective date
of this article, permitted by the owner, lessee or custodian of any
place to be conducted without it being registered with the Secretary
as required by this article, the collection of the tax imposed by
this article shall be the responsibility of the owner, lessee or custodian
of such place where any such temporary or itinerant form of amusement
is held or conducted and shall be collected and paid by him unless
collected and paid by the producer conducting this amusement.
D.
Where producers may begin to conduct permanent amusements
after the effective date of this article and they are not the owners
of the places where the permanent amusements are to be conducted,
or where the owner of any place permits a producer to begin to conduct
a permanent amusement at that place after the effective date of this
article without it being registered with the Secretary as required
by this article, the collection of the tax imposed by this article
shall be the responsibility of the owner of such place where any such
permanent amusement is to be conducted and shall be collected and
paid by him unless collected and paid by the producer conducting the
permanent amusement.
A.
For the purpose of ascertaining the amount of tax
collected and payable by the producer to the Township, it shall be
the duty of:
(1)
Every producer, except as hereinafter provided, conducting
a place of amusement, on or before the 10th of each month, after the
first Monday of January next, to transmit to the Secretary and Tax
Collector, on forms prescribed and prepared by the Secretary, a report
under oath or affirmation, of the amount of tax collected by him during
the preceding month.
(2)
Every producer conducting a temporary place of amusement
or itinerant form of amusement to file reports with the Secretary
and the Tax Collector promptly after each performance.
B.
All reports required under this section shall show
such information as the Secretary shall prescribe. Every producer,
at the time of making every report required by this section, shall
compute and pay to the Tax Collector the taxes collected by him and
due to the Township during the period for which the report is made;
provided, however, that such producer may deduct therefrom a discount
of 2% if the report is filed and the tax paid on or before the due
date thereof. The amount of all taxes imposed under the provisions
of this article shall, in the case of places of permanent amusement,
be due and payable on the 10th day of the next succeeding month, and
in the case of temporary or itinerant forms of amusement, such taxes
shall be due and payable on the date the reports in such cases are
required to be made under this section, and all such taxes shall bear
interest at the rate of 10% per annum from the date they are due and
payable until paid.
[Amended 2-2-1989 by Ord. No. 1646]
If the Secretary is not satisfied with the report
and payment of tax made by a producer under the provision of this
article, he is hereby authorized and empowered to make 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 Tax Collector and/or
the Secretary are hereby 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 hereof or to ascertain whether the taxes imposed by
this article have been paid.
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 an investigation by the Tax Collector and/or the Secretary,
a report is found to be incorrect, the Secretary 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 for the use and benefits
of the Township, in the same manner as other taxes collected by the
Tax Collector for said Township.
The Secretary is authorized and empowered to
prescribe, adopt and promulgate rules and regulations relating to
any matter or thing pertaining to the administration and enforcement
of this article and the collection of the tax hereby imposed, subject
to the approval of the Board.
A.
The tax imposed by this article shall not apply to
or be imposed upon the privilege to attend any amusement, the proceeds
of which, after payment of reasonable expenses, inure exclusively
to the benefit of religious, educational and charitable institutions,
societies or organizations, provided that no part of the net earnings
of the institutions, societies or organizations inures to the benefit
of any private shareholder or person, and provided that the exemptions
allowed by this subsection shall not apply to athletic games or contests
between schools, universities or colleges nor to wrestling matches,
boxing, sparring or other pugilistic matches or exhibitions.
B.
In no event shall any exemption be allowed under this
section unless the producer thereof shall comply with the provisions
of this article and the rules and regulations of the Township with
respect to the application for and the approval of exemptions.[1]
[1]
Editor's Note: Former § 129-23,
Compensation of Tax Collector, which immediately followed this section,
was repealed 2-22-1989 by Ord. No. 1646.
