ORDINANCE NUMBER 35
AN ORDINANCE OF THE PINE TOWNSHIP BOARD OF SUPERVISORS RESTATING AND RE-ENACTING THE ORDINANCE OF THE PINE TOWNSHIP BOARD OF SUPERVISORS DATED FEBRUARY 7, 1994, COMMONLY KNOWN AS THE AMUSEMENT TAX ORDINANCE.
WHEREAS, the Board of Supervisors ("the Supervisors") of Pine Township, Indiana County, Pennsylvania (the "Township"), previously established Pine Township Amusement Tax Ordinance; and
WHEREAS, the Supervisors, in order to amend and clarify the terms and conditions of the Pine Township Amusement Tax Ordinance, desire to amend the Amusement Tax Ordinance in its entirety;
NOW, THEREFORE, be it ordained and enacted by the Supervisors that the previous Ordinances and Resolutions pertaining to the Township Amusement Tax Ordinance are hereby revoked and the following substituted therefore:
Section 1. Authority for Enactment. This Ordinance is enacted under authority of the Local Tax enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §6901 et seq., as amended, supplemented, modified or re-enacted by the General Assembly of Pennsylvania.
Section 2. Definitions. As used in this Ordinance, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
ADMISSION OR PRICE - monetary charge of any character, including contributions, donations, due or membership fees, periodic or otherwise, charged for the privilege of attending or engaging in amusements as hereinafter defined; provided, "admission" shall not include tax added or charge expressly subject to the Tax Reform Code of 1971, P.L. 6, No. 2, March 4, 1971, 72 P.S. §7161 et seq. (1982) as hereafter amended, supplemented, modified or re-enacted by the General Assembly of Pennsylvania.
AMUSEMENT - all manner or form of entertainment, diversion, sport, pastime or recreation, to include trade shows, craft shows and similar exhibitions, within the Township of Pine for which admission is charged or paid, except that the term "amusement" shall not include motion picture exhibitions or sound motion picture exhibitions.
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, co-partnership, association, joint venture or corporation. Whenever used in clause prescribing and imposing a penalty, the term "person" as applied to co-partnerships, associations or joint ventures shall mean the partners or members thereof; and as applied to corporations shall mean the officers thereof.
If applicable, the singular shall include the plural; the plural shall include the singular; the masculine shall include the feminine.
Section 3. Imposition of Tax. The tax is hereby imposed for general revenue purposes at the rate of five percent (5%) of the admission price to each and every amusement within Pine Township for which the individual price of admission is ten cents ($0.10) or more.
Section 4. Rate of Tax. (a) Where the price is fixed or established, the tax shall be collected on each admission of ten cents ($0.10) or more according to the following table:
If the price is$0.00 to $0.19no tax $0.20 to $0.39$0.01 tax $0.40 to $0.59$0.02 tax $0.60 to $0.79$0.03 tax $0.80 to $0.99$0.04 tax
If the price is one dollar ($1.00) or more the tax shall be collected on each admission at the rate of five percent (5%) of each dollar of price plus the following bracket charges upon any fractional part of a dollar in excess of even dollar amounts:
If the price is$0.00 to $0.19no tax $0.20 to $0.39$0.01 tax $0.40 to $0.59$0.02 tax $0.60 to $0.79$0.03 tax $0.80 to $0.99$0.04 tax (b)Where the price is not fixed or established, the tax shall be collected based upon
the gross admission fee or fees collected.
(c)Where the price of admission is wholly or in part included in the price paid for
refreshment, service and/or merchandise, where purchase of such refreshment, service or
merchandise is required as a condition for admission, the taxable price shall be deemed to be
fifty per centum (50%) of the price paid for refreshments, service and/or merchandise.
(d)The maximum tax imposed on any single admission shall not exceed one dollar
Section 5. Exemption, (a) The tax imposed by this Ordinance shall not apply to admission paid to any Person until the one year anniversary of the first admission received by such Person. For the purpose of this exemption, any Person which received its first admission on or after January 1, 1998, shall be entitled to claim the exemption provided for herein.
(b) The tax imposed by this Ordinance shall not apply to admission to any form of amusement which involves participation of the students, and which is sponsored, organized, and promoted by, and whose benefits mure to a public school(s) or public school district(s) within the Commonwealth of Pennsylvania or a non-profit organization created and operated to co¬ordinate such events, such as the Pennsylvania Interscholastic Athletic Association, or
organization(s) or associate(s) comprised of public school officials or public school educators, if a majority of the members of such non-profit organization consist of public school or public school districts, public school officials, or public school educators.
(c) The tax imposed by this Ordinance shall not apply to a Non-Profit Organization, as recognized by the United States Internal Revenue Service and or PA Department of Revenue, which sponsors, organizes or promotes an activity, amusement or amusement facility solely for the purpose for which it is organized.
Section 6. Permit Required, (a) After the effective date of this Ordinance, any Person not exempt desiring to conduct or to continue to conduct any amusement, the price of admission to which is subject to tax under this Ordinance, shall file with the Treasurer of the Township an application for either a permanent amusement permit or a temporary amusement permit, as the case may be. Any Person currently receiving admissions subject to tax under this Ordinance, but claiming an exemption under Section 5 hereof, shall file an application for a permit within thirty (30) days from the effective date of this Ordinance. If the owner of the facility in which the amusement is to be held or take place is different from the Person desiring to conduct or continue to conduct the amusement, the application shall be jointly filed by the owner of the facility and the Person conducting the amusement. In the case of any amusement that is to continue for longer than ten (10) days, a permanent amusement permit shall be issued. In the case of any amusement that is to continue for ten (10) days or less, a temporary permit shall be issued.
(b) The applications shall be in such form as the Treasurer or designated tax collector of the Township shall prescribe and shall include the following requests for information:
(1)The proper legal name and address of the Person conducting the amusement; (2)The proper legal name and address of the Person owning the facility in which
the amusement is to be conducted;
(3)The type of permit being applied for; (4)The location of the amusement covered by the permit; (5)The admission price or prices charged or to be charged; (6)The approximate total receipts anticipated; (7)The names and addresses of co-partners, members, and/or officers of the
Person conducting the amusement;
(8)Type/description of amusement; and (9)Period for which the permit is to be issued.
If the application is filed by a corporation, it shall be signed by two officers. If the application is filed by a co-partnership, association or joint venture, the application shall be signed by all partners and members.
(c) Upon receipt of a properly completed and executed application, the Treasurer shall issue the application permit which shall be in such form as the Board of Supervisors shall determine.
Section 7. Permit Expiration. A permanent permit shall remain if effect until terminated by the holder or upon ten (10) days written notice from the Township or its designated tax collector. A temporary permit shall be valid until the last day the amusement is conducted.
Section 8. Payment of Tax Due; Report To Be Submitted By Permit Holders.
(a)Every holder of a temporary permit which shall include the owner of the facility and
the Person conducting the amusement, shall within ten (10) days after the close of the
amusement, pay to the appointed amusement tax collector the amount of tax due from such
Person under this Ordinance upon the admissions for such amusement, and at the same time
shall submit to the appointed amusement tax collector a report of the total admissions charged
and/or collected for the amusement and the total amount of tax due on such admissions. On the
day of expiration of such temporary permit, the Person(s) holding the permit shall, in addition,
submit a report to the appointed amusement tax collector, 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.
(b)Every holder of a permanent permit, which shall include the owner of the facility and
the Person conducting the amusement, shall, on or before the fifteenth day of each month, unless
special arrangements are approved by the Township, pay to the appointed amusement tax
collector the amount of tax due from such Person, under this Ordinance, upon admissions for the
preceding collection period (first through end of preceding month), and at the same time shall
time shall submit to the appointed tax collector, under oath or affirmation, a report of the total
taxable admissions charged or collected during such collection period, and the total amount of
the tax due on such admissions. If the 15th falls on a holiday or weekend day, that tax shall be
paid on the following business day.
(c)In the event the owner of the facility is not identical to the Person conducting the
amusement, each party shall be fully responsible for proper reporting of tax due and payment of
the tax due.
Section 9. Appointment and Duties of Tax Collector, (a) The Board of Supervisors shall appoint, from time to time, a tax collector for the tax imposed by this Ordinance. The amusement tax collector is charged with the duties of collecting and receiving taxes, fines, and penalties imposed by this Ordinance. It shall be his/her duty to keep a record showing the amount received, from whom received, and the date of such receipt.
(b) The amusement tax collector and his/her duly appointed agents are hereby
empowered with the approval of the Supervisors of the Pine Township Board of Supervisors to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Ordinance, and are charged with enforcing the provisions of this Ordinance, and any rules and/or regulations promulgated pursuant hereto.
(c)If any Person required to secure a permit under this Ordinance shall fail to file a
report at the time specified herein or shall file a report which on it face appears incorrect or
insufficient, the amusement tax collector or his/her duly appointed agents shall assess said
Person(s) an amount of tax which said amusement tax collector or his/her agents deems
reasonable and appropriate. In all cases of assessment, the amusement tax collector or his/her
duly appointed agents shall give the parties assessed a notice in which shall be stated the amount
of the tax imposed or levied.
(d)Every holder of an amusement permit shall keep and maintain complete records
showing the daily admission charged or collected, the amount of tax due and any other
information necessary to determine the amount of tax due. Said records shall be retained by the
holder of an amusement permit for a three (3) year period following payment of the tax.
(e)Any Person aggrieved by any decision of the amusement tax collector shall have the
right to appeal to the Court of Common Pleas, as in all other cases.
Section 10. Unauthorized Disclosures. Any information gained by the Treasurer of the Township, or any other Official or agent of the Township as a result of any returns, investigations or verifications required or authorized by this Ordinance, shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law, and any person unlawfully divulging such information shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine not exceeding three hundred dollars ($300.00), and the costs of prosecution, or to undergo imprisonment, as provided by law.
Section 11. Penalties and Interest, (a) If any Person shall fail to pay, when due, tax due under this Ordinance, a penalty often per centum (10%) of the amount of tax due and unpaid shall be added thereto.
(b)If any Person shall fail to obtain a permit, or shall fail to collect and/or remit any tax
due, or shall fail to file complete and correct reports or returns when due, or shall knowingly
make a false or fraudulent report, or shall violate or attempt to violate any provisions of this
Ordinance, such Person shall be liable, upon conviction in a summary proceeding before any
District Justice, to pay a fine not exceeding three hundred dollars ($300.00) for each and every
offense, and the costs of prosecution, and in default thereof, to undergo imprisonment in the
county prison for a period not exceeding thirty (30) days. Each day that the violation continues
shall be deemed a separate offense punishable by like fine or penalty. Any fine or penalty
hereunder shall be in addition to the ten per centum (10%) penalty, unpaid tax, and any other
fine of penalty levied hereunder or under any other applicable law.
(c)If any Person shall fail to pay tax when due, interest shall accrue thereon tax the rate
of one per centum (1%) per month, or any portion thereof, for which said tax remains due and unpaid.
(d) If for any reason the tax is not paid when due and suit is brought for recovery of the tax, the Person liable therefore, in addition, shall be liable for the cost of collection, attorneys' fees, interest and penalties herein imposed.
Section 12. Applicability. This Ordinance shall not apply to any person or property as to whom or which it is beyond the legal power of the said Township to impose this tax or the duties herein provided for.
Section 13. Severability. If any sentence, clause, section or part of this Ordinance is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, section or parts of this Ordinance. It is hereby declared as the intent of the Supervisors of the Pine Township illegal or invalid sentence, clause, section or part thereof not been included herein.
Section 14. Revocation of Prior Enactment. Any and all ordinances and/or resolutions heretofore enacted by Pine Township providing for the imposition of a tax on admissions to amusements are hereby repealed, and any ordinance shall be, and the same are, hereby repealed, in so far as the same affects this Ordinance.
This Ordinance when enacted shall become effective immediately.
ENACTED THIS 1st DAY OF FEBRUARY, 1999.
Cynthia P. Nelson