[Ord. 465, 12/12/1974, § 1]
This Part shall be known and may be cited as the "Morton Borough
Amusement Tax Ordinance."
[Ord. 465, 12/12/1974, § 2]
1.
AMUSEMENT
ASSOCIATION
BOROUGH
ESTABLISHED PRICE
PERMANENT AMUSEMENT
PERSON
PLACE OF AMUSEMENT
PRODUCER
SECRETARY
TEMPORARY AMUSEMENT
TREASURER
Unless otherwise expressly stated the following terms shall have,
for the purpose of this Part, the meaning ascribed to them in this
section:
All manner and form of entertainment conducted or engaged
in within the Borough, including but not limited to the following:
theatrical or operatic performances, concerts, moving picture exhibitions,
vaudeville, circuses, carnivals, side shows and games, all forms of
entertainment at fair grounds and amusement parks, athletic contests,
football games, baseball games, skating, golfing, tennis, hockey,
bathing, swimming, archery, shooting, riding, dancing, rowing, bowling,
billiards, pool, and all other forms of diversion, sport, recreation
or pastime, shows, exhibitions, contests, displays and games for which
an established price is charged; Provided, that "amusement" shall
not include any form of entertainment, the proceeds of which, after
payment of reasonable expenses, inure exclusively to the benefit of
educational, or charitable institutions, societies, or organizations;
veterans' organizations; or police or firemen's organizations.
Any partnership, limited partnership or form of unincorporated
enterprise, owned by two or more persons.
The Borough of Morton, Delaware County, Pennsylvania.
A regular monetary charge of any character whatsoever, including
money, donation, contribution, dues or membership fees (periodical
or otherwise) received by the producer from the general public, or
a limited or selected number thereof, directly or indirectly, for
the privilege of attending or engaging in any amusement, and when
the amusement is conducted at any place where the charge for admission
is wholly, or in part, included in the price paid for refreshment,
service, or merchandise, the amount paid shall be deemed to be not
less than 50% of the amount paid for the refreshment, service or merchandise.
An amusement conducted at one location in excess of one month.
Every natural person, copartnership, or corporation. Whenever
used in any clause prescribing and imposing a penalty the term shall
mean the partners of a partnership, the members of an association
and the officers of a corporation.
Any place, indoors or outdoors, within the Borough where
the general public or a limited or selected number thereof may upon
payment of an established price attend or engage in any amusement
including, but not limited to theaters, opera houses, moving picture
houses, amusement parks, places of amusement, stadiums, arenas, baseball
parks, skating rinks, circus or carnival tents, or grounds; social,
sporting, athletic, riding, gun and country clubs, riding academies,
golf and swimming places, dance halls, tennis courts, archery, rifle
or shot gun ranges, bowling alleys, pool and billiard parlors, roof
gardens, cabarets, night clubs, and restaurants where amusement or
entertainment is provided, and other like places.
Any person conducting a place of amusement within the Borough,
where one may upon the payment of the established price attend or
engage in any amusement.
The Secretary of the Borough of Morton.
An amusement conducted at one location for a period of one
month or any lesser period.
The Treasurer of the Borough of Morton.
2.
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
[Ord. 465, 12/12/1974, § 3]
1.
On and after the effective date of this Part it shall be unlawful
for any producer to continue to conduct, or thereafter to begin to
conduct any form of amusement either temporary or permanent within
the Borough unless an amusement permit shall have been issued and
the place of amusement registered with the Secretary.
2.
All registrations shall be either for permanent or temporary amusements
and applications shall be made upon a form furnished upon request
by the Borough Finance Committee and shall set forth the name under
which the producer conducts or intends to conduct the amusement, the
name of the owner or owners of the business, the location of the place
of amusement, whether the application is for a permanent or temporary
permit and if temporary the expected duration and such other facts
and information as the said Committee may require. An application
must be made for each place of amusement. The producer in the application
will agree to collect the tax as agent of the Borough.
3.
The application shall be signed and verified by he oath or affirmation
of the producer, if a natural person, and in the case of an association
by a member or partner and in the case of corporation by an executive
officer thereof.
4.
The said committee shall act upon the application within three days
after the filing thereof. If the permit is refused the producer may
appeal to the Borough Council within 10 days by filing notice thereof
together with the reasons for the appeal with the Borough Secretary.
Action shall be had by the Borough Council at its next regular meeting
or at a special meeting duly called for this purpose. Notice of the
special meeting shall be given to the applicant or producer, or left
upon the premises at least 24 hours prior to the special meeting.
5.
All permits for permanent amusements shall expire on the first Monday
of January of each year. Temporary permits shall expire at the time
specified in the application. All permits may be sooner suspended
or revoked by the Borough Finance Committee for cause.
6.
The Said Committee may suspend any permit when the producer fails
to comply with any of the provisions of this Part and the permit shall
be immediately surrender to it. The producer may within 10 days after
such suspension request a hearing before the Council of the Borough.
The Council shall hear the matter without delay and shall either rescind
the order or suspension or continue the suspension or revoke the permit.
7.
Amusement permits are not assignable from person to person nor transferable
from one location to another and shall at all times be conspicuously
displayed at the place for which issued.
8.
No producer shall operate nor shall any amusement he engaged in nor
place of amusement operated unless valid permit is displayed upon
the premises.
[Ord. 465, 12/12/1974, § 4]
1.
A tax to provide revenue for general Borough purposes is hereby levied,
assessed and imposed on the admission to places of amusement, athletic
events and the like within the Borough at the rate of 10% of the established
price which shall be paid by the person acquiring the privilege of
attending the place of amusement, athletic event and the like and
shall be collected by the producer from the said person acquiring
the said privilege at the same time as he collects the established
price.
2.
In the case of person, (except bona fide employees of the producer
or governmental agents on official business) admitted free or at a
reduced rate to the place of amusement, the tax herein levied, assessed
and imposed shall be computed on the established price.
[Ord. 465, 12/12/1974, § 5]
Producers shall collect the tax imposed by this Part as agents
of the Borough and shall pay over to the Treasurer the collections
as hereinafter provided.
[Ord. 465, 12/12/1974, § 6]
For the purpose of ascertaining the amount of tax collected
and payable by the producers to the Borough every producer shall on
or before the third day of each month transmit to the Treasurer a
report of the admissions of the previous month together with his collections
in the case of a permanent permit. In case of temporary permit the
producer shall file a report of the number of admissions, the established
price and the amount of the collections and make payment thereof after
each performance. The payments of the said tax shall be made to the
Treasurer. The taxes collected or which should have boon collected
by the producer shall be paid to the Borough as aforesaid, to wit,
on or before the third day of the succeeding month, in case of permanent
amusement and after each performance in case of temporary amusement
and payments not so made will bear interest at the rate of 1/2% per
month from the due date until they are fully paid. Nothing herein
is to be construed as a waiver of the penal provisions of the Criminal
Code for failure to pay the Borough's money to the Treasurer.
[Ord. 465, 12/12/1974, § 7]
1.
If the Finance Committee is not satisfied with the report and payment
of tax made by a producer under the provisions of this Part, it is
hereby authorized and empowered to make a determination of the tax
due by such producer based upon facts contained in the report, or
upon any information which may otherwise come to it. The said Committee
or the Treasurer or both may examine the books, papers, tickets, ticket
stubs, to verify the accuracy of any report or payment made under
the provisions hereof or to ascertain whether the taxes imposed by
this Part have been paid.
2.
If any producer shall neglect, refuse or fail to make any report
and pay the tax required, or if as a result of an investigation a
report is found to be incorrect the Finance Committee may estimate
the tax clue and assess the same.
[Ord. 465, 12/12/1974, § 8]
All taxes, interest and penalties, received, collected or recovered
under the provisions of this Part shall be paid into the Treasury
of the Borough of Morton for general purposes.
[Ord. 465, 12/12/1974, § 9]
The Council of the Borough of Morton may prescribe, adopt and
promulgate regulations relating to any matter or thing pertaining
to the administration and enforcement of this Part and the collection
of tax imposed.
[Ord. 465, 12/12/1974, § 10; as amended by Ord.
731, 2/11/2015]
Any person, partnership, or corporation who or which has violated
or permitted the violation of the provisions of this Part, upon being
found liable therefor in a civil enforcement proceeding commenced
by the Borough, shall pay a judgment of not more than $600 plus all
court costs and reasonable attorney fees. No judgment shall commence
or be imposed, levied or payable until the date of the determination
of a violation by a magisterial district judge. If the defendant neither
pays nor timely appeals the judgment, the Borough may enforce the
judgment pursuant to the applicable rules of civil procedure. Each
day that a violation continues or each section of this Part which
shall be found to have been violated shall constitute a separate violation.
