City of Harrisburg, PA
Dauphin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 32-1982. Amendments noted where applicable.]
CROSS-REFERENCES
Jukebox license tax: see Ch. 5-713.
Mechanical amusement devices: see Ch. 5-711.
Power to tax: see Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended (53 P.S. § 6924.101 et seq.).

§ 5-709.1 Definitions. [1]

As used in this chapter, unless otherwise expressly stated or clearly indicated by the context, the following terms shall have the meanings indicated:
AMUSEMENT
All manner or form of entertainment, diversion, sport, pastime, or recreation within the City, except that the term shall not include actual participation in any intramural, interscholastic or intercollegiate sport, athletic game or contest. For the purpose of this chapter, the term shall include trade shows, craft shows and similar exhibitions.
PRICE
The full monetary charge of any character whatever, including contributions and donations, fixed or exacted, or in any manner received, except that the term shall not include any tax added or any charge expressed, subject to the Tax Act of 1963 for Education,[2] or such other tax or fee imposed by the Commonwealth of Pennsylvania, nor any membership fees or dues paid to any club or organization.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1-303).
[2]
Editor's Note: See now 72 P.S. § 7201 et seq.

§ 5-709.2 Imposition of tax.

A tax is hereby imposed for general revenue purposes at the rate of 5% of the price of admission to each and every amusement within the City for which the individual price is $0.50 or more.

§ 5-709.3 Rate of tax.

A. 
Where the price is fixed or established, the tax shall be collected on each admission of $0.50 or more according to the following table:
Price
Tax
$0.50 to $0.61
$0.03
$0.62 to $0.81
$0.04
$0.82 to $1
$0.05
If the price is more than $1, 5% of each $1 of price plus the following charges upon any fractional part of a dollar shall be collected:
Price
Tax
$0.01 to $0.10
$0
$0.11 to $0.21
$0.01
$0.22 to $0.41
$0.02
$0.42 to $0.61
$0.03
$0.62 to $0.81
$0.04
$0.82 to $1
$0.05
B. 
Where the price is not fixed or established, the tax shall be collected based upon the gross admissions collected.
C. 
Where the price of admission is wholly or in part included in the price of refreshments, service or merchandise or where purchase of such refreshments, service or merchandise is required as a condition for admission, the taxable price shall be deemed to be 50% of the price paid for refreshments, service and merchandise.

§ 5-709.4 Exemptions.

The tax imposed by this chapter shall not apply to any form of entertainment, regardless of the nature thereof, where the proceeds therefrom, after the payment of reasonable expense, inure exclusively to the benefit of any charitable organization, nonprofit educational institution or religious or fraternal organization.

§ 5-709.5 Permits.

A. 
Any person desiring to conduct or to continue to conduct any amusement, the price of which is subject to tax under this chapter, shall file with the Tax Enforcement Administrator of the City an application for either an annual amusement permit or a temporary amusement permit, as the case may be. In the case of any amusement that is to continue for longer than 10 days, an annual amusement permit shall be issued. In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued.
B. 
Permit applications shall include the following requests for information:
(1) 
The proper name and address of the person conducting the amusement;
(2) 
The type of permit being applied for;
(3) 
The location of the amusement covered by the permit;
(4) 
The price or prices charged or to be charged;
(5) 
The approximate total receipts anticipated; and
(6) 
The names and addresses of all persons conducting the amusement.
C. 
If the application is filed by a corporation, it shall be signed by two officers. If the application is filed by a partnership, association or joint venture, the application shall be signed by all partners and members.
D. 
Upon receipt of a properly completed and executed application, the Tax Enforcement Administrator shall issue the applicable permit, which shall be in such form as the Business Administrator or designee shall determine.

§ 5-709.6 Payment; reports.

A. 
Every holder of a temporary permit shall, at the conclusion of the event but not less than every five days, pay over to the Treasurer of the City the amount of tax due from such person under this chapter upon the admissions for such day or days and at the same time shall submit to the Treasurer a report of the total admissions charged and/or collected on such day or days and the total amount of tax due on such admissions. On the day of expiration of such temporary permit, the person(s) holding the certificate 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.
B. 
Every holder of any annual permit shall, on or before the 10th day of each month, pay over to the Treasurer of the City the amount of tax due under this chapter upon admissions for the preceding month and at the same time shall submit to the Treasurer a report of the total taxable admissions charged or collected during such month and the total of the tax due on such admissions.

§ 5-709.7 Collection of unpaid taxes.

All taxes imposed hereunder, together with all penalties, shall be recoverable by the City as other debts of like amount are recovered.

§ 5-709.8 Confidentiality of returns.

Any information gained by the Business Administrator, or any other official, agent or employee of the City, as a result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.

§ 5-709.99 Penalty.

See Chapter 5-717, Enforcement and Penalties.