[Adopted 2-8-1979 by Ord. No. 1314, approved 2-8-1979]
This article shall be known and may be cited as the "Borough Amusement Tax Ordinance."
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings herein indicated:
ADMISSION
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 amusements, as hereinafter defined. "Admission" shall not include any tax added to the charge.
AMUSEMENT
All manner and form of entertainment, including, among others, the following theatrical performance, operatic performance, carnival, circus, show, concert, lecture, sports event, vaudeville show, sideshow, amusement park and all forms of entertainment therein, dancing, golf, bowling, billiards or pool, athletic contests, including wrestling matches, boxing and sparring exhibitions, football, basketball and baseball games, ice skating, roller skating, tennis, hockey, bathing, swimming, archery, shooting, riding, racing and other form of diversion, sport, pastime or recreation, shows, exhibitions, contests, displays and games for which admission is charged or paid.
PERSON
Includes any natural person, firm, association, copartnership or corporation.
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 or engage in any amusement.
A. 
A tax is hereby imposed, for general revenue purposes, at the rate of 10% of the price of admission to each and every amusement within the Borough of Carlisle for which the individual admission price is $0.10 or more.
B. 
Exemptions.
(1) 
The tax herein levied and imposed shall not be charged and collected on admissions to motion-picture exhibitions and sound motion-picture exhibitions having no form of live entertainment, vaudeville or theatrical performance in connection therewith, so long as the charge and collection of such tax is prohibited by the Local Tax Enabling Act[1] or other applicable law. In the event such prohibition shall cease, the tax herein levied shall be so collected and charged.[2]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
[2]
Editor's Note: Original Subsection B(2), regarding an exemption for students, which immediately followed this subsection, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
(2) 
The tax levied and imposed shall not be charged and collected on the amount paid for admission to 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 food, refreshment or merchandise and the price for food, refreshment or merchandise is not increased during the time when such entertainment is offered. In the event that the price of such food, refreshment or merchandise is increased during such times as the entertainment is offered, then such increase in the price as is paid by one purchasing such food, refreshment or merchandise shall be deemed to be an admission.
(3) 
The tax herein levied and imposed shall not be charged and collected on admissions to any form of entertainment, regardless of the nature thereof, where the proceeds thereof, after payment of reasonable expenses, inure exclusively to the benefit of any charitable organization or any religious organization whose status is evidenced by proof of Internal Revenue Service tax exemption or to the benefit of any volunteer fire company of the Borough of Carlisle, and public school events.
[Amended 6-12-1980 by Ord. No. 1351, approved 6-12-1980[3]]
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
Where the price is fixed or established, the tax shall be collected on each admission of $0.10 or more according to the following table:
Price
Tax
$0.01 to $0.09
None
$0.10 to $0.19
$0.01
$0.20 to $0.29
$0.02
$0.30 to $0.39
$0.03
$0.40 to $0.49
$0.04
$0.50 to $0.59
$0.05
$0.60 to $0.69
$0.06
$0.70 to $0.79
$0.07
$0.80 to $0.89
$0.08
$0.90 to $0.99
$0.09
B. 
If the price is $1 or more, the tax hereby imposed shall be 10% of each dollar or price plus the following additional charges upon any fractional part of a dollar in excess of even dollar amounts:
Price
Tax
$0.01 to $0.09
None
$0.10 to $0.19
$0.01
$0.20 to $0.29
$0.02
$0.30 to $0.39
$0.03
$0.40 to $0.49
$0.04
$0.50 to $0.59
$0.05
$0.60 to $0.69
$0.06
$0.70 to $0.79
$0.07
$0.80 to $0.89
$0.08
$0.90 to $0.99
$0.09
C. 
Where the price is not fixed or established, the tax shall be collected based upon the gross admissions collected.
A. 
On and after April 1, 1979, any person desiring to conduct or to continue to conduct any amusement within the Borough of Carlisle, Cumberland County, Pennsylvania, shall before conducting the same file with the Borough an application, on a form to be furnished by the Borough, 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. In the case of any amusement that is to continue for longer than 30 days, an annual amusement permit shall be issued at a fee of no charge. In the case of any amusement that is to continue for a period of 30 days or less, a temporary permit shall be issued at a fee of no charge.
B. 
Annual permits shall expire on December 31 of the year in which issued. Temporary permits shall be valid until the last day the amusement is conducted, but not exceeding 30 days from date of issue.
C. 
The permit shall provide the following information:
(1) 
Whether a temporary or a permanent permit.
(2) 
The name and address of the person receiving the permit.
(3) 
The location of the amusement covered by the permit.
(4) 
The type of amusement.
(5) 
The period for which the permit is issued.
(6) 
The number of the permit.
(7) 
The date when the permit is issued.
(8) 
The signature of the applicant.
D. 
Every permit shall be issued in duplicate. The original shall be given to the person applying for the permit and the duplicate shall be kept on file by the Borough. In case of the loss, defacement or destruction of any permit, the person to whom the permit was issued shall apply to the Borough for reissuance.
A. 
Producers shall collect the tax imposed by this article and shall be liable to the Borough of Carlisle, Cumberland County, Pennsylvania, or agents thereof, for the payment of same into the Borough treasury, as hereinafter provided in this article.
B. 
Where permits are obtained for conducting temporary amusements by persons who are not owners, lessees or custodians of the place where the amusements are to be conducted, or where the temporary amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of a permit or permits required by this article, the tax imposed by this article shall be paid by the owner, lessee or custodian of such place where such temporary amusement is held or conducted unless paid by the producer conducting the amusement.
A. 
Every holder of a permanent permit shall, on or before the last day of every calendar month, transmit to the Borough a report under oath or affirmation, on a form to be furnished by the Borough, of the total amount of admissions charged and collected by said holder during the last preceding calendar month and of the total amount of tax due thereon under this article, and at the same time shall pay over to the Borough the entire amount of said tax.
B. 
Every holder of a temporary permit shall, at the close of each day on which the amusement is held, pay over to the Borough the amount of tax due under this article from such person upon admissions charged or collected for such day, and at the same time shall submit to the Borough a report, on a form to be furnished by the Borough, of the total admissions charged or collected on such day and the total amount of tax due under this article on such admissions. On the day of expiration of such temporary permit, the person to whom such permit is issued shall, in addition, submit to the Borough a report, on a form to be furnished by the Borough, 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 at the same time pay over to the Borough the entire amount of all taxes due and remaining unpaid.
C. 
Any holder of a temporary permit who is a resident of the Borough of Carlisle, Cumberland County, Pennsylvania, or who has a permanent place of business therein, may submit the reports hereinabove required of the holder of a temporary permit on the day following the days hereinabove specified.
D. 
In every case, the Borough shall furnish to the person paying any tax levied under this article a receipt for the payment of such tax.
If any report required to be filed in pursuance of this article shall not be filed within the prescribed time, or if any tax levied in pursuance of this article shall not be paid when due, a penalty of 5% of the amount of the tax due and unpaid shall be added thereto, if the failure to file the return or to pay the tax is for not more than 30 days, with an additional 5% for each additional 30 days or fraction thereof during which failure continues, not to exceed 25% of the aggregate.
A. 
Every person required by the provisions of this article to pay to the Borough of Carlisle, Cumberland County, Pennsylvania, any tax on admissions must keep or cause to be kept an accurate record of admissions and reduced rate of admissions. The records must show as to each class of admissions:
(1) 
All figures and other information necessary to determine the amount of the tax due.
(2) 
The amount of tax due.
B. 
The records must be kept on file at the place of business or at some other convenient location and shall be available for inspection by the Borough or its designee.
C. 
Such records shall contain sufficient information to enable the Borough or its designee to determine whether the correct amount of tax has been paid.
D. 
Any information gained by the Borough or its designee as a result of any reports or investigations required or authorized by this article shall be confidential except for official purposes and except in accordance with proper judicial order or as otherwise provided by law. Any divulgence of any such information so gained is hereby declared to be a violation of this article.
The Borough or its designee is hereby authorized to examine any relevant books, papers and records of any person required under this article to secure a permit, in order to verify the accuracy of any report made or to ascertain and assess the tax imposed by this article.
A. 
If any person required to secure a permit under this article shall fail to file a report at the time stipulated by this article to be complete, the Borough shall make an assessment of such tax or any deficiency thereof against such person of the amount of the tax or deficiency for which such person is liable or appears to be liable, to which such assessment the penalties herein provided shall be added, and the aggregate amount so obtained shall be the basis of taxation.
B. 
After such assessment, the Borough shall give written notice of such assessment to the person liable for the tax imposed thereby. Such assessment shall finally and irrevocably fix and determine the tax due unless such person shall appeal in writing to the Borough for a hearing within 30 days of the date of such notice. Such hearing by the Borough shall be held within 30 days of the request for hearing. Any person aggrieved by any decision of the Borough shall have the right of appeal to the Court of Common Pleas of Cumberland County within 30 days from the date of such decision; provided, however, that such appeal shall not act as a supersedeas unless specifically allowed by the Court. Promptly upon the filing of such appeal, the petitioner shall serve a copy of the petition therefor and any rule granted by the Court upon the Borough.
All taxes imposed by this article, together with all penalties, shall be recoverable by the Borough of Carlisle as other debts of like amounts are recoverable.
[Amended 3-10-1988 by Ord. No. 1576, approved 3-10-1988]
Any person convicted before any District Justice of violation of any of the provisions or requirements of this article or of neglecting, failing or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this article at the time required shall be liable to a fine or penalty not exceeding $600 for each and every offense, and the costs of prosecution thereof, and, in default of payment thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.