[Adopted  12-29-1980 by Ord. No. 839]
A. 
Definitions. The following words or phrases, when used in this article, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including, among others, theatrical or operatic performances; concerts; vaudeville; circus; carnival and sideshows; all forms of entertainment at fairgrounds and amusement parks; athletic contests, including wrestling matches, boxing and sparring exhibitions, football and baseball games, ice skating, roller skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing, rowing, bowling, billiards, pool; and all other forms of diversion, sport, recreation pastime, shows, exhibitions, contests, displays and games; and all other methods of obtaining admission charges, donations, contributions or monetary charges of any character from the general public or a limited or selected number thereof, directly or indirectly, in return for other than tangible property or specific personal or professional services.
ASSOCIATION
Any partnership, limited partnership or other forms of unincorporated enterprise owned by two or more persons.
BOROUGH
The Borough of Glenolden, Delaware County, Pennsylvania.
ESTABLISHED PRICE
Regular monetary charges of any character whatsoever, including donations, contributions and dues or membership fees (periodic or otherwise) fixed and enacted or in any manner received by producers, as herein defined, from the general public or a limited or selected number thereof, directly or indirectly, for the privilege to attend or engage in any amusement, provided that when such 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 amounts paid for admission to such amusement shall be deemed to be 50% of the amount paid for refreshment, service and merchandise.
PERSON
Every natural person, copartnership, association or corporation. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to copartnerships or associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
PLACE OF AMUSEMENT
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 as herein defined, including, among others, theaters, opera houses, amusement parks, studios, arenas, baseball parks, ice-skating rinks, roller-skating rinks, circus or carnival tents or grounds, fairgrounds, swimming clubs, tennis clubs, any racquet clubs, social clubs, sporting clubs, athletic clubs, riding clubs, gun clubs, country clubs, riding academies, golf courses, golf driving ranges, miniature golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, bowling alleys, pool and billiard parlors, roof gardens, cabarets, nightclubs and other restaurants where amusements or entertainment is provided and other like places.
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.
SECRETARY
The Secretary of the Borough of Glenolden.
TREASURER
The Treasurer of the Borough of Glenolden.
B. 
Word usage. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
On or after the effective date of this article, it shall be unlawful for any producer to continue to conduct or thereafter to begin to conduct any form of amusement at any permanent or temporary place of amusement, or any itinerant form of amusement, within the Borough unless an amusement permit or permits shall have been issued to the producer as hereafter prescribed and the tax herein imposed paid in accordance with the provisions herein made.
Every producer desiring to continue to conduct or hereafter to begin to conduct any amusement within the Borough shall file an application for a permanent, temporary or itinerant amusement permit or permits, as the case may be, with the Secretary. Every application for such permit or permits shall be made upon a form prescribed, prepared and furnished by the Secretary and shall set forth the name under which the producer conducts or intends to conduct a permanent, temporary or an itinerant form of amusement and such other information as the Secretary may require.
If the producer has or intends to have more than one place of amusement within the Borough, he shall state the location of each such place and, in the case of an itinerant form of amusement, the date and the length of time such amusement is to be conducted at each place.
In the case of an application for a permit for a temporary place of amusement, the producer shall state the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted.
If the producer is an association or a corporation, the application shall state the names and addresses of partners, principals or the principal officers thereof, as the case may be, and any other information prescribed by the Secretary for purposes of identification.
The application for permit shall be signed by the producer, if a natural person, and in the case of an association, by a partner or principal thereof, and in the case of a corporation, by a principal officer thereof specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. All applications for a permit shall be notarized.
The applicant, at the time of making the application, shall pay to the Secretary a permit fee as follows:
A. 
For temporary permit, good for one day only: $1.
B. 
or permanent place permit, good for one calendar year: $5.
C. 
For itinerant permit, good for three months: $2.
Upon approval of the application and the payment of any permit fee or fees herein required, the Secretary shall grant and issue to each producer a permanent, temporary or itinerant amusement permit for each place of amusement within the Borough set forth in the application.
Amusement permits shall not be assignable and shall be valid only for the person or persons to whom issued and for the conduct of amusements at the place designated therein and shall at all times be conspicuously displayed at the place for which issued.
All permits for permanent places of amusement shall expire on the 31st day of December next succeeding the date upon which they are issued unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Borough.
Whenever any permit issued under the provisions of this article is defaced, destroyed or lost, the Secretary may issue a duplicate permit to the producer upon the payment of a fee of $0.50.
The Secretary may suspend an amusement permit whenever the producer has failed to comply with any of the provisions of this article. Upon the suspension of any amusement permit, the Secretary shall request the producer to surrender immediately all permits or duplicates thereof which have been issued to the producer, and the producer shall promptly surrender all such permits to the Secretary as directed. A producer whose permit has been suspended, upon request made in writing within 10 days after such suspension, shall be entitled to a hearing before the Borough Council on or before the next regular meeting of Borough Council. After such hearing, the Borough Council shall either rescind the order of suspension, continue the suspension for a stated time or revoke the permit.
A tax to provide revenue for general Borough purposes is hereby levied, assessed and imposed upon the admission or privilege to attend or engage in any amusement within the Borough at the rate of $0.01 for each $0.20 or fraction thereof of the established price charged the general public or a limited or selected group thereof by any producer for such admission or privilege, which shall be paid by the person acquiring such admission or privilege.
Where permits are obtained for conducting amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted, or where the amusement is conducted without a permit, the tax imposed by this article shall be paid by the owner, lessee or custodian of such place where such amusement is held or conducted if not paid by the producer conducting the amusement.
For the purpose of ascertaining the amount of tax payable by the producer to the Borough:
A. 
Every producer, except as hereinafter provided, conducting an amusement or place of amusement, shall, on or before the 10th day of each month, transmit to the Secretary, on forms prescribed and prepared by the Secretary, a report, under oath or affirmation, of the amount of tax collected by the producer during the preceding month, together with the payment of tax due.
B. 
Every producer conducting a temporary or itinerant form of amusement shall, within one day after each performance, file with the Secretary, on forms prescribed by the Secretary, a report, under oath or affirmation, of the amount of tax collected by the producer for said performance, together with payment of the tax due.
If any producer shall neglect or refuse to make any report or payment as herein required after written demand by the Secretary, an additional 10% of the amount of the tax shall be added and collected.
If the Secretary is not satisfied with the report and payment of tax made by any producer under the provisions of this article, the Secretary is hereby authorized and empowered to make a determination of the tax due by such producer, based upon the facts contained in the report or upon any reliable information obtained, and for this purpose the Secretary and/or the Treasurer is authorized to examine the books, papers, tickets, ticket stubs and records of any producer to verify the accuracy of any report or payment made under the provisions hereof or to ascertain whether the taxes imposed by this article have been paid.
If any producer shall neglect or refuse to make any report and payment of tax required by this article or if as a result of an investigation by the Secretary and/or Treasurer a report is found to be incorrect, the Secretary shall estimate the tax due by such producer, together with interest and penalties thereon.
Borough Council is authorized and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter or thing pertaining to the administration and enforcement of this article and the collection of the tax hereby imposed.
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 Glenolden for the use and benefit of the Borough of Glenolden.
The tax imposed by this article shall not apply to or be imposed upon the privilege to attend any amusement the proceeds of which, after payment of reasonable expenses, inure:
A. 
Exclusively to the benefit of religious, educational or charitable institutions exempt from the payment of real estate taxes under the laws of the Commonwealth of Pennsylvania.
B. 
Exclusively to the benefit of organizations or persons in the military or naval forces of the United States or of National Guard organizations, reserve officers' associations, or organizations, posts or organizations, or such posts, or auxiliary units or societies of such posts or organizations, or such posts, organizations, units or societies organized in the Commonwealth of Pennsylvania, and if no part of their net earnings inures to the benefit of any private shareholder or person.
C. 
Exclusively to the benefit of organizations or associations created and maintained for the purpose of benefiting employees of any political subdivision of the Commonwealth of Pennsylvania or their dependents or heirs, or for the purpose of benefiting the members or the dependents or heirs of members of police or paid or volunteer fire departments of any political subdivision of the Commonwealth of Pennsylvania.
In no event shall exemption be allowed under this article unless the producer applies for, receives a permit and files a return requesting exemption and submitting proof of exempt status.
Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of this article shall, after conviction before a District Justice, be subject to a fine not to exceed $100 and costs for each such offense, or to undergo imprisonment for not more than 30 days. Such fine and costs imposed by this section shall be in addition to any other penalty imposed by any other section of this article.
In the event the Commonwealth of Pennsylvania currently or hereafter levies a tax on the privilege of attending or engaging in any one or more of the amusements covered by this article, this article shall, as to such amusement or amusements, be null and void.