Chapter 24
Taxation; Special

Part 1
Amusement Admissions Tax

§ 24-101.   Short Title

§ 24-102.   Definitions

§ 24-103.   Imposition of Tax

§ 24-104.   Liability for Collection

§ 24-105.   Reports; Bonds; Interest

§ 24-106.   Penalty for Unpaid Taxes

§ 24-107.   Powers of Tax Collector

§ 24-108.   Estimation of Tax

§ 24-109.   Disposition of Moneys

§ 24-110.   Penalty

Part 2
Earned Income and Net Profits Tax

§ 24-201.   Incorporation of Statute

§ 24-202.   Imposition of Tax

§ 24-203.   Declaration, Return and Payment of Tax

§ 24-204.   Collection at Source

§ 24-205.   Powers and Duties of the Officer

§ 24-206.   Administration

§ 24-207.   Applicability

§ 24-208.   Enforcement

§ 24-209.   Interest and Penalties

§ 24-210.   Violations and Penalties

Part 3
Local Services Tax

§ 24-301.   Definitions

§ 24-302.   Levy of Tax

§ 24-303.   Exemption and Refunds

§ 24-304.   Duty of Employers to Collect

§ 24-305.   Returns

§ 24-306.   Date for Determining Tax Liability and Payment

§ 24-307.   Self-Employed Individuals

§ 24-308.   Individuals Engaged in More than One Occupation or Employed in More than One Political Subdivision

§ 24-309.   Nonresidents Subject to Tax

§ 24-310.   Administration of Tax

§ 24-311.   Suits for Collection

§ 24-312.   Violations and Penalties

§ 24-313.   Interpretation

Part 4
Mercantile License Tax

§ 24-401.   Definitions and Word Usage

§ 24-402.   Levy and Collection of Tax

§ 24-403.   License Required

§ 24-404.   Imposition and Rate of Tax

§ 24-405.   Computation of Volume of Business

§ 24-406.   Returns

§ 24-407.   Payment

§ 24-408.   Powers and Duties of Mercantile Tax Collector

§ 24-409.   Confidential Nature of Returns and the Like

§ 24-410.   Suit on Collection; Penalty

§ 24-411.   Violations and Penalties

§ 24-412.   Effect

Part 5
Parking Lot Tax

§ 24-501.   Definitions

§ 24-502.   Imposition of Tax

§ 24-503.   Application for and Issuance of Permit

§ 24-504.   Return and Payment

§ 24-505.   Duties and Powers of Treasurer

§ 24-506.   Penalty for Nonpayment

§ 24-507.   Disposition of Moneys

§ 24-508.   Violations and Penalties

Part 6
Per Capita Tax

§ 24-601.   Definition

§ 24-602.   Levy and Amount of Tax

§ 24-603.   Notice and Residence Requirements

§ 24-604.   Discount and Penalty

§ 24-605.   Suits for Collection

§ 24-606.   Administration of Tax

§ 24-607.   Fine and Penalty

§ 24-608.   Savings and Severability Clauses

§ 24-609.   Exemptions

Part 7
Realty Transfer Tax

§ 24-701.   Imposition of Tax

§ 24-702.   Administration

§ 24-703.   Interest

Part 8
Tax Penalties

§ 24-801.   Penalty for Unpaid Taxes

§ 24-802.   Authorization to Add Penalty

§ 24-803.   Effective Date

Part 9
Business Privilege Tax

§ 24-901.   Short Title

§ 24-902.   Definitions

§ 24-903.   Imposition of Tax

§ 24-904.   Returns

§ 24-905.   License

§ 24-906.   Posting

§ 24-907.   Penalty

§ 24-908.   Duties of the Tax Administrator

§ 24-909.   Confidential Nature of Returns and the Like

§ 24-910.   Suit on Collection and Penalty

§ 24-911.   Savings and Severability Clauses

Part 10
Collection of Delinquent Real Estate Taxes

§ 24-1001.   Appointment of Alternative Tax Collector

§ 24-1002.   Interest

§ 24-1003.   Collecting Fees

§ 24-1004.   Authority

Part 1 Amusement Admissions Tax

§ 24-101 . Short Title .

   This Part shall be known and may be cited as the “Township Admission Tax Ordinance”.

(Ord. 11/27/1974B, § 1)

§ 24-102. Definitions .

   1.   The following words or phrases when used in this Part shall have the meaning ascribed to them in this Section except where the context clearly indicates a different meaning.

   Admissions–the amount which must be paid in order to gain entrance into a place of amusement.

   Amusement–all manner and forms of entertainment, including among others, theatrical operatic performances or concerts, all public speaking, including lectures, readings and speeches, whether it be educational, religious, political, humorous or civic; however, amounts paid or contributed for the privilege of attending an exclusively religious service conducted in a regular place of worship are not considered amounts paid for admission; vaudeville, circuses, carnivals, rodeos, side shows, including all forms of entertainment at fair grounds and amusement parts; athletic contests, including football, baseball, basketball, tennis, golf, hockey, archery, boxing, wrestling, sparring, swimming, horse racing, bathing, horseback riding, dancing, bowling, shooting galleries and exhibitions, roller and ice skating, and all other forms of sports, recreations, pastimes, shows, exhibitions, contests, displays and games not specifically named herein; where admissions, charges, donations, contributions or monetary charges of any character, from the general public, or a limited or selected number thereof, is derived directly or indirectly in return for attending.

   Person–every natural person, partnership, association or corporation. Whenever used in any clause prescribing and imposing a penalty, or both, the term person as applied to partnerships or associations shall mean the partners, or members thereof, and, as applied to corporations, the officers thereof.

   Place of amusement–any place, indoors, or outdoors, within the limits of the Township of Plains, where the general public or a limited or selected number thereof, may, upon payment of an established price, attend any amusement as herein defined, including among others, theaters, opera houses, amusement parks or stadiums, arenas, baseball parks, skating rinks, circus or carnival tents, or circus or carnival grounds, fair grounds, social, sporting, athletic clubs, dance halls, rifle or shotgun ranges or galleries.

   Producer–any person as herein defined, conducting any place of amusement as herein defined, where the general public or a limited or selected number thereof may, upon the payment of an established price, attend any amusement.

   Tax Collector–the Tax Collector of the Township of Plains.

   2.   The singular shall include the plural, and the masculine shall include the feminine and the neuter.

(Ord. 11/27/1974B, § 2)