[Adopted 5-6-1969 as Ord. No. 6-1969]
[Amended 1-3-1984 by Ord. No. 1-1984]
A. 
Unless otherwise expressly stated, the following words and phrases, when used in this article, shall have the meanings ascribed to them in this section:
ADMISSION
Any and all monetary charges of any character whatever, including donations, contributions, dues or membership fees charged or paid or in any manner received by a producer, as herein defined, from the general public or a limited number thereof, directly or indirectly, for the privilege of attending or engaging in any amusement, as herein defined; but said term shall not include any tax added to the charge. In the case of person (except employees of the producer or officials on official business) admitted free or at reduced rates when an established price is charged to other persons, the term "admission" shall mean the established price charge to such other persons.
AMUSEMENT
All manner and form of entertainment, including, among others, the following: carnivals, circuses, dances, shows, vaudeville shows, side shows, amusement parks (and all forms of entertainment therein), fairs, festivals, folk festivals, amusement park attractions or mechanical rides, jukeboxes, pinball machines and any other form of mechanical and/or electronic device for which admission is charged or paid or which is coin-operated and any other similar form of diversion, pastime or recreation for which admission is charged or paid, whether the same is conducted or held in the open air, under canvas or within permanent structures; provided, however, that the term "amusement" shall not include any form of athletic event, bowling, bowling alleys, bathing, swimming or bathing pool, golf courses, golf driving ranges, sound motion picture exhibitions, theatrical performances, dances (only where the proceeds thereof, after payment of reasonable expenses, inure exclusively to the benefit of any charitable, religious, civic, educational, fraternal or beneficial nonprofit organization) operatic performances, motion picture exhibitions, coin-operated children's rides or 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 fully included in the price paid for the refreshment or merchandise.
[Amended 10-22-1985 by Ord. No. 10-1985]
BOROUGH
The Borough of Kutztown, Berks County, Pennsylvania.
BOROUGH AMUSEMENT TAX COLLECTOR
The person, public employee or private agency designated by the Council of the Borough of Kutztown to collect and administer the tax on amusements as levied by this article.
COIN-OPERATED MACHINE
Any amusement machine or device operated by means of insertion of a coin, token, slug or similar object for the purpose of entertainment, amusement or skill and for the playing of which a fee is charged; provided, however, that the term "coin-operated machine" shall not include coin-operated children's rides.
PERSON
Any natural person, partnership, association, firm, trust, corporation or other entity. Whenever used in any clause prescribing and imposing a penalty or imprisonment, or both, the term "person" as applied to a partnership or association shall mean the partners or members thereof and as applied to a corporation shall mean the officers thereof.
[Amended 12-26-1995 by Ord. No. 12-1995]
PLACE OF AMUSEMENT
Any place indoors or outdoors within the Borough of Kutztown, Berks County, Pennsylvania, where the general public or a limited or certain number thereof may, upon payment of an established price of admission, attend any amusement as hereinabove defined. Without limiting the foregoing, the term "place of amusement" shall also include any arcade or other establishment maintaining one or more coin-operated machines.
PRODUCER
Any person who shall conduct any amusement within the Borough of Kutztown.
B. 
In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
[Amended 1-3-1984 by Ord. No. 1-1984]
A. 
Except as hereinafter provided in Subsection B of this section, a tax is hereby imposed, for general Borough purposes, under the authority of the Act of December 31, 1965, No. 511, entitled the "Local Tax Enabling Act," as amended and supplemented,[1] at the rate of 10% of the price of admission to each and every amusement as defined in this article within the Borough of Kutztown. The producers shall be responsible for collecting such tax and, where no fixed admission is charged, the tax shall be based upon the gross collections or admissions collected or received and shall be paid by the producer.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B. 
An annual tax is hereby imposed upon the use of any coin-operated machine located within the Borough of Kutztown in the amount of $50, which shall be paid by the person operating the coin-operated machine or the person in charge of the premises where said machine is operated. Notwithstanding the aforesaid, the tax imposed upon coin-operated pool tables, shuffleboard games and jukeboxes shall be at the rate of $25 per year.
[Amended 6-19-1984 by Ord. No. 8-1984]
C. 
Upon payment of the above-stated tax imposed on coin-operated machines, the Borough Amusement Tax Collector shall deliver to the operator of each such coin-operated machine or to the person in charge of the premises where said machine is operated a license evidencing the amount of tax paid and the number of coin-operated machines included in said tax. The license shall be prominently displayed at the location of the coin-operated machine or machines. The removal or defacing of said license is hereby prohibited.
A. 
Any person desiring to conduct or to continue to conduct any amusement within the Borough of Kutztown shall file with the Borough Amusement Tax Collector an application for a permanent amusement permit and shall pay a fee as shall be set from time to time by resolution of the Borough Council.
[Amended 12-26-1995 by Ord. No. 12-1995]
B. 
The Borough Amusement Tax Collector shall procure, at the expense of the Borough, a sufficient number of permit forms, on each of which the following information shall be printed or inserted:
(1) 
The name of the Borough.
(2) 
Whether a temporary or a permanent permit.
(3) 
The name of the producer.
(4) 
The location of the amusement.
(5) 
The type of amusement.
(6) 
The period for which issued.
(7) 
The number of the permit.
(8) 
The date of issue.
(9) 
The signature of the Borough Amusement Tax Collector.
C. 
Every permit shall be issued in duplicate, the original of which shall be given to the producer and the duplicate kept on file by the Borough Amusement Tax Collector, and such permit shall be displayed openly by the producer at the location of the amusement.
A. 
Every producer to whom a permanent amusement permit shall have been issued shall, on or before the last day of each month, transmit to the Borough Amusement Tax Collector a report, under oath or affirmation, setting forth the total admissions charged, collected or received and the total amount of tax due from such producer and at the same time shall pay over to the Borough Amusement Tax Collector the entire amount of the tax due as of the time of the filing of the report.
B. 
Every producer to whom a temporary amusement permit shall have been issued shall at the close of each day on which such amusement is conducted pay over to the Borough Amusement Tax Collector the amount of tax due from such person under this article upon admissions for such day and at the same time shall submit to the Borough Amusement Tax Collector a report of the total admissions charged, collected or received on such day, together with the total amount of tax due on such admissions. Upon expiration of the temporary permit, the producer shall, in addition, submit a report under oath or affirmation of all admissions charged or collected during the period in which such temporary amusement permit was in effect and of all taxes due and paid thereupon.
C. 
Producers conducting a fair, festival, carnival or similar type of amusement wherein other persons lease, occupy, rent, subcontract or operate under franchise shall collect from each lessee, occupier, tenant, subcontractor, operator or licensee the amount of tax due under this article in the course of each day and shall at the same time receive a report from such person of the total admissions charged, collected or received on such day and shall remit all such collections within 24 hours, together with the reports thereon, to the Borough Amusement Tax Collector.
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
A. 
It shall be the duty of the Borough Amusement Tax Collector to collect and receive the taxes, fines and penalties imposed by this article. It also shall be his duty to keep a record showing the amount received by him from each person or producer paying the tax and the date of such receipt.
B. 
The Borough Amusement Tax Collector shall pay all taxes, fines and penalties collected by him to the Treasurer of the Borough of Kutztown within 30 days after receipt of the same.
C. 
The Borough Amusement Tax Collector shall, before entering upon his official duties, give and acknowledge a bond to the Borough of Kutztown in such amount as may be fixed from time to time by resolution of the Council of the Borough of Kutztown, which amount shall be equal to the maximum amount of taxes of which such Collector may be in possession at any given time. Said bond shall have one or more corporate sureties which shall be surety companies authorized to do business in the Commonwealth of Pennsylvania and duly licensed by the Insurance Commission of said Commonwealth.
All taxes imposed by this article, together with any and all penalties, fines, interest and costs, shall be recoverable under any and all of the pertinent provisions of the Local Tax Collection Law of 1945 (P.L. 1050), as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
All taxes, interest, penalties and fines collected or recovered by the Borough Amusement Tax Collector shall be paid into the Borough Treasury as general revenue to be used for general Borough purposes.
[Amended 12-26-1995 by Ord. No. 12-1995]
Any person or producer who fails, neglects or refuses to make any return required by this article or who fails, neglects or refuses to pay the tax due under this article or any person or producer who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his total admissions or to avoid the payment of the whole or any part of the tax imposed by this article or otherwise violates or fails to carry out any of the provisions or requirements of this article shall, upon conviction thereof before any District Justice or a court of competent jurisdiction in the County of Berks, be sentenced to pay a fine of not less than $50 nor more than $600 for each offense, plus the costs, and, in default of payment of said fine and costs, shall be imprisoned for a period not exceeding 30 days.