Source: https://ecode360.com/11636021
Timestamp: 2018-09-20 16:53:48
Document Index: 779773271

Matched Legal Cases: ['§ 261', '§ 261', '§ 261', '§ 261', '§ 261', '§ 261', '§ 261', '§ 261', 'art 1', '§ 261']

Township of Swatara, PA Tax on Admissions to Amusements
Ch 261 Art I Tax on Admissions to Amusements
§ 261-2 Imposition and rate of tax.
§ 261-3 Permit required for conducting amusements.
§ 261-4 Payment of tax due; records to be kept by permit holders.
§ 261-5 Penalty for late payment.
§ 261-6 Confidentiality of information.
§ 261-7 Recovery of taxes.
§ 261-8 Violations and penalties.
§ 261-9 Duties of Amusement Tax Officer.
Article I: Tax on Admissions to Amusements
[Adopted 11-9-1956 by Ord. No. 102 (Ch. 24, Part 1, of the 1990 Code)]
Chapter 261: Taxation Article I Tax on Admissions to Amusements
[Amended 12-8-1967 by Ord. No. 1967-12; 8-9-1995 by Ord. No. 1995-6]
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meaning 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 or for the use of any of the equipment used in connection with amusements as hereinafter defined; provided that, in the case of person (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, sound 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, sports pastime, or recreation for which admission is charged or paid; provided, the 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 paid 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, educational or charitable institutions, societies, or organizations, veterans' organizations, or police or firemen's pension organization.
AMUSEMENT TAX OFFICER
That person duly appointed by a resolution of the Board of Commissioners of Swatara Township to administer and enforce the provisions of the Swatara Township Amusement Tax (this article), which officer shall serve at the pleasure of the Board of Commissioners.
Natural person, firm, association, copartnership, or corporation (except such corporations as are exempt from taxation under the Act of Assembly, 1965 P.L. 1257, No. 511, as amended[1]).
[Amended 12-8-1967 by Ord. No. 1967-12[1]]
A tax is hereby imposed for general Township purposes at the rate of $0.01 for every $0.40, or fraction thereof, of admission to any amusement within the Township of Swatara, provided that, where no fixed admission is charged, the tax shall be based upon the gross admissions collected.
Editor's Note: This ordinance was levying the tax for the year 1968 and on a calendar-year basis thereafter.
[Amended 12-8-1967 by Ord. No. 1967-12; 4-11-1990 by Ord. No. 1990-1; 8-9-1995 by Ord. No. 1995-6]
Any person desiring to conduct or to continue to conduct any amusement within the Township shall file with the Amusement Tax Officer 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 established from time to time by the Board of Commissioners. In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued at a fee established from time to time by the Board of Commissioners.
The Amusement Tax Officer 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:
Whether a temporary or a permanent permit.
The name and address of the person receiving the permit.
The location of the amusement covered by the permit.
The type of amusement.
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.)
The number of the permit.
The date when the certificate is issued.
The signature of the Amusement Tax Officer.
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 Amusement Tax Officer.
In case of the loss, defacement, or destruction of any permit, the person to whom the permit was issued shall apply to the Amusement Tax Officer, who may issue a new permit, for which a fee established from time to time by the Board of Commissioners shall be charged.
[Amended by Ord. No. 113; Ord. No. 1966-3; 12-8-1967 by Ord. No. 1967-12; 8-9-1995 by Ord. No. 1995-6]
Every holder of a permanent permit shall, on or before the 10th day of every month, transmit to the Amusement Tax Officer a report under oath or affirmation, of the total admission 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 Amusement Tax Officer the entire amount of tax due.
Every holder of a temporary certificate shall, at the close of each day on which the amusement is held, pay over to the Amusement Tax Officer 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 Amusement Tax Officer a report of the total admission 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.
Every holder of a permanent permit or of a temporary certificate shall keep and maintain records showing the daily admissions charged or collected which records shall be open to inspection by the Amusement Tax Officer or any other official or agent authorized by the Township Commissioners to inspect the same; said records shall not be destroyed for a period of one year from the date the reports based thereon are filed with the Amusement Tax Officer; provided that the President of the Board of Commissioners may in any case direct a Township policeman to receive any tax due under this act, and to pay over such moneys to the Amusement Tax Officer at the earliest opportunity; provided that in every case, the Amusement Tax Officer shall furnish to the person paying any tax levied under this article a receipt for the payment of such tax.
[Amended 12-8-1967 by Ord. No. 1967-12]
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of the tax due and unpaid shall be added thereto.
Any information gained by the Amusement Tax Officer 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 law. Any disclosure of any information, contrary to the provisions of this section shall constitute a violation of this article.
The Amusement Tax Officer or his or her appointed deputies shall have the power in the name of the Township to institute proceedings against any and all persons who violate the provisions of this article.
If, for the reason the tax is not paid when due, suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and interest and penalties herein imposed (see § 261-5 of this article).
[Amended 12-8-1967 by Ord. No. 1967-12; 4-11-1990 by Ord. No. 1990-1]
Any person convicted before any 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 $600 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; provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
[Amended 8-9-1995 by Ord. No. 1995-6]
The Amusement Tax Officer is charged with the duties of collecting and receiving taxes, fines and penalties imposed by this article. It shall be his or her duty to keep a record showing the amount received by him or her, from whom received and the date of such receipt.
The Amusement Tax Officer and his or her duly appointed agents are hereby empowered with the approval of the Board of Commissioners of the Township of Swatara to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, and charged with enforcing the provisions of this article and any rules and/or regulations promulgated pursuant hereto.
If any person required to secure a permit under this article shall fail to file a report which, on its face, appears incorrect or insufficient, the Amusement Tax Officer or his or her duly appointed agents shall assess said person or persons an amount of tax which said Amusement Tax Officer or his or her duly appointed agents shall give the parties assessed a notice in which shall be stated the amount of tax imposed or levied.
Every holder of an amusement permit shall keep and maintain complete records showing the daily admissions charged or collected, the amount of tax due and any other information necessary to determine the amount of tax due.
Any person aggrieved by any decision of the Amusement Tax Officer shall have the right to appeal to the Court of Common Pleas, as in all other cases.
The Amusement Tax Officer shall, before entering upon the duties of his or her office, give bond to the Township, with a surety company or other company authorized by law to act as surety, to be approved by the Board of Commissioners, or its designee, in an amount designated by resolution, conditioned for the faithful discharge of his or her duties, and further conditioned on a just accounting for and paying over all monies belonging to the Township, funds that may come into his or her hands, and to adequately protect the Township from any illegal or unfaithful action by the Amusement Tax Officer. The cost of such bond shall be paid by the Township.