[Adopted 7-12-1954 by Ord. No. 12]
Unless otherwise expressly stated, the following terms shall have, for
the purpose of this article, the meanings herein indicated:
Monetary charge of any character whatever, including donations, contributions
and dues or membership fees (periodical or otherwise) charged or paid for
the privilege of attending or engaging in amusements as hereinafter defined,
provided that in the case of persons (except bona fide employees of the person
conducting the amusement or Township officers on official business) admitted
free or at reduced rates at a time when and under circumstances under which
an established price is charged to other persons, the term "admission" shall
mean the established price as charged to other persons.
All manner and form of entertainment, including, among others, the
following: theatrical performance, operatic performance, motion-picture exhibition,
carnival, circus, show, concert, lecture, sports event, swimming or bathing
pool, 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
is charged or paid, provided that "amusement" shall not include any form of
entertainment 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 for refreshment or merchandise, provided further that "amusement"
shall not include any form of entertainment, the proceeds of which, after
payment of reasonable expenses, inure exclusively to the benefit of religious,
education or charitable institutions, societies or organizations; veterans'
organizations; or police or firemen's pension organizations.
Includes natural person, firm, association, copartnership or corporation
(except such corporations as are exempt from taxation under the Act of Assembly
1947, P.L. 1145, No. 481).[1]
[1]
Editor's Note: Said Act was repealed 12-21-1965 by Act of 1965,
P.L. 5, No. 511, effective 1-1-1966. See now 53 P.S. § 6901 et seq.
[Amended 4-15-1955 by Ord. No. 14; 3-12-1956
by Ord. No. 17; 12-7-1998]
A tax is hereby imposed, for general Township purposes, at the rate
of one cent on every twenty cents of admission to any amusement within the
Township of Brighton, provided that where no fixed admission is charged, the
tax shall be based upon the gross admissions collected.
A.
After August 13, 1954, any person desiring to conduct
or to continue to conduct any amusement within the Township shall file with
the Supervisors of the Township an application for a permanent amusement permit
or a temporary amusement permit, as the case may be, and shall pay the fee
for such permit required by this section. In the case of any amusement that
is to continue for longer than 10 days, a permanent amusement permit shall
be issued at a fee of $1. In the case of any amusement that is to continue
for 10 days or less, a temporary permit shall be issued at a fee of $0.50.
B.
The Secretary of the Supervisors shall procure at the
expense of the Township a sufficient number of permit forms, on each of which
the following information shall be printed or inserted in ink or by typewriter:
(1)
The name of the Township.
(2)
Whether a temporary or a permanent permit.
(3)
The name and address of the person receiving the permit.
(4)
The location of the amusement covered by the permit.
(5)
The type of amusement.
(6)
The period for which the permit is issued. (Permanent
permits shall be good until December 31 of the year in which issued; temporary
permits shall be good until the last day the amusement is conducted.)
(7)
The number of the permit.
(8)
The date when the certificate is issued.
(9)
The signature of the Secretary of the Supervisors.
C.
Every permit shall be issued in duplicate. The original,
to which the Township Seal shall be affixed, shall be given to the person
applying for the permit and the duplicate shall be kept on file by the Secretary
of the Supervisors.
D.
In case of the loss, defacement or destruction of any
permit, the person to whom the permit was issued shall apply to the Secretary
of the Supervisors, who may issue a new permit, for which a fee of $0.50 shall
be charged.
A.
Every holder of a permanent permit shall, on or before
the 10th day of every month, transmit to the Secretary of the Supervisors
a report, under oath or affirmation, of the total admissions charged or collected
and the total amount of tax due from such person upon such admissions under
this article and at the same time shall pay over to the Secretary of the Supervisors
the entire amount of tax due.
B.
Every holder of a temporary certificate shall, at the
close of each day on which the amusement is held, pay over to the Secretary
of the Supervisors the amount of tax due from such person under this article
upon admissions for such day and at the same time shall submit to the Secretary
of the Supervisors a report of the total admissions 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
charged or collected during the period in which such temporary permit was
in effect and of all taxes due and paid.
C.
In every case, the Secretary of the Supervisors shall
furnish to the person paying any tax levied under this article a receipt for
the payment of such 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.
Any information gained by the Secretary of the Supervisors or any other
official or agent of the Supervisors 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 of a violation
of this article.
All taxes imposed by this article, together with all penalties, shall
be recoverable by the Township Solicitor or as other debts of like amount
are recovered.
A.
Any person convicted before a District Justice of the
Township of violating or failing to carry out any of the provisions or requirements
of this article or of neglecting, failing or refusing to furnish complete
and correct reports or returns or to pay over any tax levied by this article
at the time required or of knowingly making any incomplete, false or fraudulent
returns or of attempting to do anything whatever to avoid the payment of the
whole or any part of the tax imposed under this article shall be liable to
a fine or penalty not exceeding $100 for each and every offense and the costs
of prosecution thereof and, in default thereof, to undergo imprisonment in
the county jail for a period not exceeding 30 days.
B.
Such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article.
This article shall not apply to any person or property as to whom or
which it is beyond the legal power of the Supervisors of the Township of Brighton
to impose the tax or duties herein provided for.
