Commencing January 1, 1968, a tax for general revenue purposes
is hereby imposed, assessed and levied, pursuant to the authority
granted to the Borough of West View by Act No. 511 of the 1965 Session
of the General Assembly of the Commonwealth of Pennsylvania, upon all admissions paid to any place in the Borough,
as follows:
A. Single or season ticket: subscription.
(1) Rate. A tax of 5% of the amount paid for an admission to any place,
whether paid in the form of a ticket, donation, subscription or other
form of admission arrangement, is hereby imposed. In the case of persons
[except children under 12 years of age, bona fide employees, municipal
officers on official business and members of the military or naval
forces of the United States when in uniform] admitted free or at reduced
rates to any place at any time when and under circumstances under
which an admission charge is made to other persons, an equivalent
tax shall be collected, based on the price so charged to such other
persons for the same or similar accommodations, to be paid by the
person so admitted. No tax shall be imposed on the amount paid for
the admission of a child under 12 years of age if the amount is less
than $0.10.
(2) By whom paid. The tax imposed under Subsection
A(1) shall be paid by the person paying for such admission.
B. Tax on cabarets, roof gardens, etc.
(1) Rate. A tax equivalent to 5% of all amounts paid for admission, refreshment, service and merchandise at any roof garden, cabaret, dance floor or other similar place furnishing a public performance for profit is hereby imposed, if any payment, or part thereof, for admission, refreshment, service or merchandise entitles the person to be present during any portion of such performance. No tax shall be applicable under Subsection
A(1) on account of an amount paid with respect to which tax is imposed under this subsection.
(2) By whom paid. The tax imposed under Subsection
B(1) shall be returned and paid by the person receiving such payments.
All such taxes shall be recoverable by the Solicitor of the
Borough of West View as other debts are now by law recoverable.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the Treasury
of the Borough of West View for the use and benefit of the said Borough
of West View.
[Added 2-2-1977 by Ord. No. 1191]
Any person who shall violate any of the provisions of this article
shall, upon conviction thereof before any Magisterial District Judge,
be subject to a fine of not more than $300 and costs of prosecution
and, in default of payment of such fine and costs, to imprisonment
for not more than 30 days.
This article has been adopted under the authority vested in
the Council of the Borough of West View by Act No. 511 of the 1965
Session of the General Assembly of the Commonwealth of Pennsylvania, the terms and provisions of which are hereby accepted
and adopted, and in accordance with the provisions hereof, the Secretary
is duly constituted and appointed by the Council of the Borough of
West View as the agent for the assessment and collection of the taxes
imposed under the authority of such Acts and under the provisions
of this article.