[Adopted 5-28-1991 as Ord. No. 214]
A. 
As used in this article, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
AMUSEMENT
All manner or form of entertainment, diversion, sport, pastime or recreation, including but not limited to trade shows, craft shows and similar exhibitions, within the Township of Antrim for which admission is charged or paid. Specifically excluded from this tax are admissions to movie theaters and membership admissions, membership dues, fees or assessments, donations, contributions or monetary charges of any character whatsoever paid by the general public, or a limited or selected number thereof, for such person to enter into any place, indoors or outdoors, to engage in any activities, the predominant purpose or nature of which is exercise, fitness, health, maintenance, improvement or rehabilitation, health or nutrition education, or weight control.
[Amended 7-8-1997 by Ord. No. 246]
ADMISSION or PRICE
Monetary charge of any character, including contributions, donations, dues or membership fees, periodic or otherwise, charged for the privilege of attending or engaging in amusements as previously defined.
AMUSEMENT FACILITY
The physical site or building upon or within which the amusement takes place and to which admission fees are charged for entry thereto.
PERSON
Every natural person, copartnership, association, joint venture or corporation. Whenever used in the clause prescribing and imposing a penalty, the term "person" as applied to copartnerships, associations or joint ventures shall mean partners or members thereof, and as applied to corporations, shall mean the officers thereof.
PRODUCER
Any person conducting any place of amusement as previously defined.
TOWNSHIP
Antrim Township, Franklin County, Pennsylvania, or one of its designated representatives.
B. 
If applicable, the singular shall include the plural; the plural shall include the singular; the masculine shall include the feminine and the neuter.
The following tax is hereby imposed upon the privilege to attend or engage in any amusements within the Township of Antrim, County of Franklin, Commonwealth of Pennsylvania: a tax is hereby imposed for general Township purposes for the use of the Board of Supervisors of said Township at the rate of 3% of the admission price to each and every amusement conducted in the Township of Antrim, County of Franklin, Commonwealth of Pennsylvania, on or after July 1, 1991.
A. 
Where the price is not fixed or established, the tax shall be collected, based upon the gross admission fee or fees collected.
B. 
Where the price of admission is wholly or in part included in the price paid for refreshment, parking, service and/or merchandise or where in consideration of the price paid for refreshment, parking and/or merchandise admission is granted or the admission price is reduced, then the price paid for such refreshment, parking, service and/or merchandise shall be deemed to be part of the price paid for admission and taxable as such.
A. 
No tax shall be levied upon charitable or nonprofit corporations, institutions, groups or associations whose sole purpose is charitable and whose aims are for the well-being of the community and its citizens, including but not limited to churches, schools and fire companies, and their activities.
B. 
In order to obtain an exemption from payment of this tax, the charitable organizations described as aforesaid must request the exemption from the Township Secretary, in writing, no later than 30 days prior to the scheduled event. A failure to strictly follow this requirement and/or a failure to fully and accurately provide any relevant information requested by the Township to verify the basis for the exemption shall be cause for the Township to deny the exemption.
A. 
All producers shall collect the tax imposed by this article and shall be liable to the Board of Supervisors as taxpayers for the payment of the same.
B. 
Each producer conducting an amusement shall transmit to the Township on January 15, April 15, July 15 and October 15, under oath, on examination, a report of the amount of tax collected by the said producer during the preceding three calendar months, which report shall be on forms prescribed by the Township, and the amount of tax shall be due and payable on the day the reports in such cases are required to be made to the Township.
C. 
The Township is hereby authorized to examine the books, papers and records of any producer in order to verify the accuracy of any return made to ascertain the amount to the tax due by any person under this article, and, to accomplish this purpose, the Township is authorized to examine any person under oath concerning any taxes which were or should have been returned, and the Township may compel the production of books, papers, reports, records and the attendance of all persons before the Township whether as persons or witnesses whom it is believed have knowledge of any such matters.
A. 
All taxes imposed by this article remaining unpaid after they shall become due shall bear interest, in addition to the amount of unpaid tax, at the rate of 1/2% per month or fractional part of the month from the day they are due and payable until paid.
B. 
All taxes imposed by this article, together with all interest and penalties, shall be recovered as other debts of like character are recovered.
If any producer or taxpayer shall neglect or refuse to make any report and payment of the tax required by this article, the Township shall estimate the tax due by such producer or taxpayer and determine the amount due by him or her for taxes, penalties and interest thereon as prescribed herein.
[Amended 7-8-1997 by Ord. No. 246]
Any person who violates or permits a violation of this article, upon being found liable therefor in a civil enforcement proceeding, shall 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 chapter. No judgment shall be imposed until the date of the determination of the violation by the District Justice and/or Court. 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.
The Board of Supervisors may pass by resolution at any time after the enactment of this article any rules and/or regulations they deem necessary to implement, effectuate, interpret, enforce, construe or apply to this article.