Source: https://www.ecode360.com/13354889
Timestamp: 2019-01-19 03:52:52
Document Index: 463538926

Matched Legal Cases: ['§ 240', '§ 240', '§ 240', '§ 240', '§ 240', '§ 240', '§ 240', '§ 240', '§ 240', '§ 240', 'art 1', '§ 240', '§ 5511', '§ 240', '§ 240', '§ 240', '§ 240']

Township of Bethlehem, PA Amusements Tax
Ch 240 Art IV Amusements Tax
§ 240-30 Definitions.
§ 240-31 Exceptions.
§ 240-32 Admissions.
§ 240-33 Coin-operated devices and jukeboxes.
§ 240-34 Requirements upon payment.
§ 240-35 Access to records of taxpayer.
§ 240-36 Penalty for late payment.
§ 240-37 Expenditure.
§ 240-38 Confidentiality.
§ 240-39 Violations and penalties.
Chapter 240 Taxation
Article IV Amusements Tax
[Adopted 1-12-1981 by Ord. No. 1-81 (Ch. 24, Part 1, of the 1988 Code)]
Chapter 240 Taxation Article IV Amusements Tax
[Amended 11-15-1999 by Ord. No. 12-99]
Unless otherwise expressly stated the following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this § 240-30:
A monetary charge of any character whatever charged or paid for the privilege of attending or engaging in amusements as herein defined.
All manner and form of entertainment and recreation, including but not limited to, theatrical performance, operatic performance, carnival, show, concert, lecture, sports events, swimming or bathing pool, swimming or bathing facility, roller skating, golf game, miniature golf course, miniature golf game, bowling establishment, bowling game, vaudeville show, side show, dance hall, dancing, billiard game and any other form of diversion, sport, pastime or recreation for which admission is charged or paid, excluding, however, motion picture exhibitions, with or without accompanying sound effects.
Any manner and form of coin-operated device on or in which any game is played.
The duly elected Tax Collector of the Township of Bethlehem, Northampton County, Pennsylvania or the deputy tax collector appointed in accordance with Section 22 of the Local Tax Collection Law, 72 P.S. § 5511.22.
[Amended 2-5-2018 by Ord. No. 04-18]
All manner and kinds of coin-operated music boxes or phonographs.
Every natural person, association or corporation.
This article shall not apply to amusements given for the benefit of, or coin-operated amusement devices and jukeboxes, operated by and for the benefit of established churches, charities, schools, colleges, libraries, patriotic societies, including veteran's organizations, or civic betterment enterprises.
[Amended 12-10-1984 by Ord. No. 13-84; 8-15-1988 by Ord. No. 8-88; 11-15-1999 by Ord. No. 12-99]
Except as otherwise provided in § 240-31 hereof, there is hereby assessed, levied and imposed for the fiscal year, for the general Township purposes, a tax upon the admissions to any amusement within the Township of Bethlehem at the rate of 10% of the amount charged or paid. The tax shall be collected by the person conducting the place of amusement from the patrons of said amusement and shall be payable by the person conducting the place of amusement to the Township of Bethlehem, as follows:
The tax shall be paid in monthly installments on or before the 15th day succeeding each calendar month, upon admissions received during the preceding calendar month.
The tax upon admission to amusements terminating prior to the end of a calendar month shall be paid within 48 hours after the termination thereof.
All taxes shall be paid to the Collector.
[Amended by Ord. No. 7-82; 8-15-1988 by Ord. No. 8-88; 11-15-1999 by Ord. No. 12-99]
Except as otherwise provided in § 240-31 hereof, there is hereby assessed, levied and imposed, for general Township purposes, for any calendar year or any portion thereof, a tax of $100 upon each coin-operated video amusement device, and a tax of $50 upon each coin-operated amusement device, and a tax of $25 upon each jukebox operated within the Township of Bethlehem, which said taxes shall be payable to the Collector within five days after the installation of such coin-operated amusement devices or jukebox, as the case may be; provided, however, that any person who pays a tax upon a coin-operated amusement device or devices or upon a jukebox or boxes, shall not be required to pay an additional tax in the same calendar year upon any coin-operated amusement device or jukebox which is or are merely a replacement thereof.
Upon payment of the tax imposed in this § 240-33, the Collector shall furnish to the person paying such tax a receipt showing the number of coin-operated amusement devices and/or jukeboxes upon which said person has paid a tax which said receipts shall be prominently displayed by such person on or adjacent to the coin-operated amusement devices and/or jukeboxes, or replacements thereof, upon which such tax has been paid.
Every person paying a tax upon any of the provisions of this article shall, at the time of such payment, transmit a report, under oath or affirmation, to the Collector setting forth the number of admissions, coin-operated amusement devices and/or jukeboxes upon which a tax is being paid, and that such statement is a true, full and complete statement of all admissions, coin-operated amusement devices, and jukeboxes upon which a tax is, at the time of such payment, payable by such person, under the provisions of this article.
The Collector and/or Township employee or auditor designated by the Collector shall have access to the records and premises of each person subject to a tax imposed under any of the provisions of this article, at any reasonable time or times for ascertaining the number of admissions received, and/or coin-operated amusement devices and/or jukeboxes operated by such person.
If any tax levied pursuant to this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
The tax hereby assessed, levied and imposed shall be available for expenditure in the adopted budget or its supplements for the fiscal year.
Any information gained by the Collector or any other official or agent of the Township 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 any law. Any disclosure of any information, contrary to the provisions of this § 240-38, shall constitute a violation of this article.
Any person convicted before a Magisterial District Judge 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 $300 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 90 days. Provided, that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.