[Ord. 7-1968, 2/14/1968]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this Part, 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 amusement
as hereinafter defined.
Provided, that in the case of persons (except bona fide employees
of the person conducting the amusement or Borough 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, motion
picture exhibition, sound motion picture exhibition, carnival, circus,
show, concert, lecture, sports event, swimming or bathing pool, vaudeville
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, sport, pastime or recreation for
which admission as herein defined is charged or paid.
Provided, that "amusement" shall not include any form of entertainment
sponsored and conducted by a religious or educational institution,
the proceeds of which, after payment of reasonable expenses, inure
exclusively to the benefit of religious or educational institutions,
societies or organizations, provided said event or affair is held
on the property of the institution, society or organization or its
usual regular and customary place of operation or performance.
Provided further, that "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.
Shall include natural person, firm, association, copartnership,
corporation, except such corporations as are exempt from taxation
under the Act of Assembly 1947, P.L. 1145, No. 481.
[Ord. 7-1968, 2/14/1968]
A tax of 5% is hereby imposed for general Borough purposes on
admission to, or for engaging in, any amusement within the Borough
of Conshohocken. Provided, that where no fixed admission as herein
defined is charged, the tax shall be based upon the gross admissions
collected.
[Ord. 7-1968, 2/14/1968; as amended by Ord. 9-2008, 12/17/2008]
1.
On and after June 1, 1948, any person, institution, society or organization, except as hereinbefore provided in § 24-101, desiring to conduct or to continue to conduct, any amusement within the Borough shall file with the Borough Secretary application for an annual amusement permit or a temporary amusement permit, as the case may be, and shall pay the fee for such permit required by this Section. A temporary amusement permit shall entitle the permittee to conduct an amusement for a period not to exceed 10 days. The fee for such permit shall be at the rate as established from time to time by resolution of Borough Council for each day that such amusement is continued. An annual amusement permit shall be issued for any amusement continuing for a period in excess of 10 days. The fee for such annual amusement permit shall be in the amount as established from time to time by resolution of Borough Council.
2.
The Borough Secretary shall procure at the expense of the Borough
a sufficient number of permit forms, on each of which the following
information shall be printed or inserted in ink or by typewriter:
A.
The name of the Borough.
B.
Whether a temporary or an annual permit.
C.
The name and address of the person receiving the permit.
D.
The location of the amusement covered by the permit.
E.
The type of amusement.
F.
The period for which the permit is issued. (Annual 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.)
G.
The number of the permit.
H.
The date when the certificate is issued.
I.
The signature of the Borough Secretary.
3.
Every permit shall be issued in duplicate. The original, to which
the Borough Seal shall be affixed, shall be given to the person applying
for the permit and the duplicate shall be kept on file by the Borough
Secretary.
4.
In case of the loss, defacement, or destruction of any permit, the
person to whom the permit was issued shall apply to the Borough Secretary
who may issue a new permit, for which a fee in an amount as established
from time to time by resolution of Borough Council shall be charged.
[Ord. 7-1968, 2/14/1968; as amended by Ord. 9-2008, 12/17/2008]
1.
Every holder of an annual permit shall, on or before the 10th day
of every month, transmit to the Borough Secretary a report under oath
or affirmation, of the total admissions, as herein defined, charged
or collected and the total amount of tax due from persons upon such
admissions under this Part, and at the same time shall pay over to
the Borough Secretary the entire amount of tax due.
2.
Every holder of a temporary certificate shall, at the close of each
day on which the amusement is held, pay over to the Borough Secretary
the amount of tax due from such person under this Part upon admissions,
as herein defined, for such day, and at the same time shall submit
to the Borough Secretary a report of the total admissions as herein
defined, 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, as
herein defined, charged or collected during the period in which such
temporary permit was in effect and of all taxes due and paid. Provided,
that the Mayor may in any case, direct the Chief of Police to receive
any tax due under this Part, and to pay over such moneys to the Borough
Secretary at the earliest opportunity. Provided, that in every case,
the Borough Secretary shall furnish to the person paying any tax levied
under this Part a receipt for the payment of such tax.
[Ord. 7-1968, 2/14/1968]
If any tax levied in pursuance of this Part shall not be paid
when due, a penalty of 10% of the amount of tax due and unpaid shall
be added thereto.
[Ord. 7-1968, 2/14/1968]
Any information gained by the Borough Secretary or any other
official or agent of the Borough as a result of any returns, investigations
or verifications required or authorized by this Part 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 Part.
[Ord. 7-1968, 2/14/1968]
All taxes imposed by this Part, together with all penalties,
shall be recoverable by the Borough as other debts of like amount
are recorded.
[Ord. 7-1968, 2/14/1968; as amended by Ord. 9-2008, 12/17/2008]
Any person convicted of violating or failing to carry out any
of the provisions or requirements of this Part, or of neglecting,
failing or refusing to furnish complete and correct reports or returns,
or to pay over any tax levied by this Part 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 Part, shall, upon
conviction thereof, be sentenced to a fine of not more than $600 plus
costs and, in default of payment of said fine and costs, to a term
of imprisonment not to exceed 30 days. Whenever such person shall
have been notified by the Borough, through its officials or by service
of summons or prosecution, or in any other way, that such violation
has been committed, each day that such person shall continue in such
violation shall constitute a separate offense. Provided, that such
fine or penalty shall be in addition to any other penalty imposed
by any other Section of this Part.
[Ord. 7-1968, 2/14/1968]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Borough Council to impose
the tax or duties herein provided for.
