[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:
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.
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.
Includes any natural person, firm, association, copartnership
or corporation.
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]
(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]]
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:
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.
