880.05 TAX REPORTS AND PAYMENT PROCEDURE.
(a) For the purpose of ascertaining the amount of tax collected and payable by the producer to the Township, it shall be the duty of:
(1) Every producer, except as hereinafter provided, conducting a place of amusement, on or before the tenth day of each month, after July 4, 1966, to transmit to the Tax Collector, on forms prescribed and prepared by the Township, a report, under oath or affirmation, of the amount of tax collected, or which should have been collected, by him during the preceding month under the provisions of this chapter; and
(2) Every producer conducting a temporary place of amusement or itinerant form of amusement, to file reports with the Tax Collector promptly after each performance.
(b) All reports required under this section shall show such information as the Township prescribes.
(Adopting Ordinance)
(c) Every producer, at the time of making each report required by this section, shall compute and pay to the Tax Collector the taxes collected, or which should have been collected, by him and due to the Township during the period for which the report is made. However, such producer may deduct therefrom a two percent discount if the report is filed and the full tax paid on or before the due date thereof. The amount of all taxes, in the case of places of permanent amusement, shall be due and payable on the tenth day of the next succeeding month, and, in the case of temporary or itinerant forms of amusement, shall be due and payable on the day the reports in such cases are required to be made under this section, and all such taxes shall bear interest at the rate of one-half of one percent per month, or fractional part of a month, from the date they are due and payable until paid.
(Ord. 317. Passed 6-22-66.)
880.06 REFUSAL TO REPORT; SURCHARGE; COLLECTION.
If any producer neglects or refuses to make any report and payment as herein required, an additional ten percent of the amount of the tax shall be added and collected.
All such taxes shall be recoverable as other debts of like amount are now by law recoverable.
(Ord. 317. Passed 6-22-66.)
880.07 DETERMINATION OF TAX; EXAMINATION OF RECORDS.
If the Township is not satisfied with the report and payment of tax made by a producer under the provisions of this chapter, a determination of the tax due from such producer shall be made based upon the facts contained in the report, or upon any information within the possession of the Township or that comes into the possession of the Township. For this purpose, the Tax Collector is hereby authorized to examine the books, papers, tickets, ticket stubs and records of any producer taxable under this chapter to verify the accuracy of any report or payment made under the provisions hereof or to ascertain whether the taxes imposed by this chapter have been paid.
880.08 AUTHOR1TY TO ESTIMATE TAX DUE.
If any producer neglects or refuses to make any report and payment of tax required by this chapter, or if, as a result of an investigation by the Tax Collector, a report is found to be incorrect, the Township shall estimate the tax due by such producer and determine the amount due from him as taxes and as penalties and interest thereon.
880.09 TAXES TO BE PAID INTO TOWNSHIP TREASURY.
All taxes, interest and penalties received, collected or recovered under the provisions of this chapter shall be paid into the Treasury of the Township for the use and benefit of the Township, in the same manner as other taxes collected by the Tax Collector for the Township. (Ord. 317. Passed 6-22-66.)
The Township may prescribe, adopt and promulgate rules and regulations relating to any matter or thing pertaining to the administration and enforcement of this chapter, and the collection of the tax hereby imposed, subject to the approval of the Board of Township Commissioners.
(a) The tax imposed by this chapter shall not apply to, or be imposed upon, the privilege of attending any amusement the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of public charitable institutions, societies or organizations, provided that no part of the net earnings of the institutions, societies or organizations inures to the benefit of any private shareholder or person and provided, further, that the exemptions allowed by this subsection shall not apply to athletic games or contests between schools, universities or colleges, or to wrestling, boxing, sparring or other pugilistic matches or exhibitions.
(b) In no event shall any exemption be allowed under this section unless the producer thereof complies with the provisions of this chapter, and the rules and regulations of the Township with respect to the application for, and the approval of, exemptions. (Ord. 317. Passed 6-22-66.)
880.12 ADMINISTRATION EXPENSES.
All expenses incurred in the administration of this chapter shall be paid by the Township. (Ord. 317. Passed 6-22-66.)
No person shall fail to carry out any of the provisions or requirements of this chapter, or fail or refuse to furnish complete and correct returns or to pay over any tax, interest or penalty levied by this chapter at the time required, or knowingly make an incomplete, false or fraudulent return, or do or attempt to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this chapter. (Ord. 317. Passed 6-22-66.)
This chapter shall become effective upon enactment thereof and shall remain in effect, without annual re-enactment, until changed or terminated by the Board of Township Commissioners.
(EDITOR’S NOTE: See Section 202.99 for general Code penalty if no specific penalty is provided.)
The fine or penalty imposed under Section 202. 99 shall be in addition to any interest, surcharge or other penalty imposed by any other section of this chapter. (Ord. 317. Passed 6-22-66.)
1983 Replacement