[Adopted 5-8-1990 by Ord. No. 15-1990]
Editor's Note: This ordinance was reenacted 11-5-2008 by Ord. No. 6-2009, which stated that it would be effective from 1-1-2009 to 12-31-2009 and annually for each calendar year thereafter. Ordinances adopting subsequent reenactments are on file in the Borough offices.
The following words and phrases when used in this article shall have the meaning ascribed to them in this section unless the context clearly indicates a different meaning:
- All manner and forms of entertainment, including, among others, theatrical or operatic performances, concerts, vaudeville, circus, carnival and side shows, all forms of entertainment at fairgrounds and amusement parks, athletic contests, including wrestling matches, boxing and sparring exhibitions, football, baseball and basketball games, skating, golfing, tennis, hockey, bathing, swimming, archery, bowling, shooting, riding, dancing and all other forms of diversion, sports, recreation or 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.
- The area within the corporate lines of the Borough of Moosic.
- The person designated, from time to time, by the Council of the Borough of Moosic to enforce and administer this article and collect the taxes provided for hereunder.
- ESTABLISHED PRICE
- Regular monetary charge of any character whatever, including but not limited to donations, contributions, dues and initiation fees, fixed and exacted 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 of attending or engaging in any entertainment or amusement, provided that:
- (1) When such entertainment or amusement is conducted in any roof garden, nightclub, cabaret or other place where the charge for admission, wholly or in part, is included in the price paid for refreshments, service or merchandise, the amount paid for admission to such amusement shall be deemed to be 50% of the amount paid for refreshment, service and merchandise;
- (2) When such amusement is conducted at a social club or fraternal organization which also furnishes entertainment for which a separate charge is made, the established price shall be deemed to be 50% of the gross receipts;
- (3) Where admission is obtained to any amusement solely or partly by a contribution or donation and a) there is no fixed price for such amusement, and b) not less than 75% of the proceeds of the amusement inure exclusively to the benefit of a charitable organization, the established price for such amusement for purposes of the tax shall be 25% of the total donation, contribution and other monetary charge. Where a fixed price has been established for the general public for a particular amusement which is sponsored by a charitable organization, such fixed price shall be the established price for the purposes of the tax without regard to the foregoing 75% requirement.
- Any individual, partnership, limited partnership, association, corporation, trust or estate. Whenever used in any section prescribing and imposing a penalty, the term "person" as applied to associations or partnerships shall mean the members or partners thereof, and, as applied to corporations, the officers thereof.
- PLACE OF AMUSEMENT
- Any place indoors or outdoors, within the corporate limits of the Borough of Moosic, 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 heretofore defined, including, among others, theaters, opera houses, amusement parks, stadiums, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fairgrounds, bowling alleys, billiard or pool rooms, shuffleboard rooms, nine- or ten-pin alleys, riding academies, social, sporting, athletic, riding, gun and country clubs, golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle, pistol or shotgun ranges, arcades, roof gardens, cabarets, nightclubs, and other like places.
- 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.
- Any person subject to the tax imposed by this article.
- TAX YEAR
- The fiscal year beginning January 1, 1990, and ending 12:00 midnight December 31, 1990, and, from thereon, shall mean the twelve-month period from January 1 through December 31.
- TEMPORARY, SEASONAL OR ITINERANT BUSINESS
- Any business that is conducted for a limited period of time.
The singular shall include the plural and the masculine shall include the feminine and the neuter.
For the tax year beginning on January 1, 1990, and ending 12:00 midnight December 31, and continuing thereafter from the tax year beginning January 1, 1991, and ending 12:00 midnight December 31, 1991 and thereafter continuing year to year on a tax-year basis, an amusement tax is hereby imposed by the Borough of Moosic upon all persons for the privilege of attending or engaging in amusements, including every form of entertainment, diversion, sport, recreation and pastime, in the manner and at the rate hereinafter set forth.
Every person for the privilege to attend or engage in any amusement in the Borough of Moosic shall pay an amusement tax for the tax year of 1990 beginning on January 1, 1990, and ending 12:00 midnight December 31, 1990, and continuing thereafter from the tax year beginning January 1, 1991, and ending 12:00 midnight December 31, 1991, and thereafter continuing tax year to tax year on a fiscal-year basis, at the rate set forth:
A rate of 10% of the established price charged the general public, or a limited or selected group thereof, by any producer, for such privilege to attend or engage in any amusement which shall be paid by the person acquiring such privilege.
In the case of persons admitted free to any place of amusement at a time and under circumstances for which an established price is charged to other persons, the tax imposed by this article shall be computed on the established price charged to such other persons for the same or similar accommodations, to be paid by the persons so admitted.
In the case of having the permanent use of boxes or seats in any place of amusement, or a lease for the use of such boxes or seats in such place of amusement, the tax imposed by this article shall be computed on the price charged for such box or seats, or rental charge for the use of such boxes or seats, in such places of amusement, which tax to be paid by the holder or lessee.
Producers shall collect the tax imposed by this article and shall be liable to the Borough of Moosic as agents thereof for the payment of the same into the Borough of Moosic's general revenue fund as herein provided in this article.
Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted, or whereas 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 Code, the tax imposed by this article shall be collected by the owner, lessee or custodian of such place where such temporary amusement is held or conducted, and, unless paid to the Borough of Moosic by the producer conducting the amusement, the owner, lessee or custodian of such place where such temporary amusement is held or conducted shall pay to the Borough of Moosic the tax imposed by this article.
Every producer, except as hereinafter provided, conducting a place of amusement, on or before the 15th day of each month for the prior month, shall file a return, under oath or affirmation, to the Collector of Taxes on a form prescribed and prepared by the Collector of Taxes, of the amount of taxes collected by him during the preceding month.
Every producer conducting a temporary place of amusement, or itinerant form of amusement, shall file a return with the Collector of Taxes, or any duly authorized agent of his, promptly after each performance. If the producer conducting a temporary place of amusement, or itinerant form of amusement, shall fail to file the aforesaid return, it is the duty of the owners, lessees or custodians of the place where the temporary amusement is held or conducted to file the required return.
Every producer, or person required to file a return hereunder, at the time of making a return required by this section, shall compute and pay to the Collector of the tax the taxes collected by him and due to the Borough of Moosic for the period which the return is made; provided, however, that such producer, or person who is required to file said return, may deduct therefrom 2% thereof if payment is made on or before the due date thereof. The amount of all taxes imposed under the provisions of this article shall in the case of places of permanent amusement be due and payable on the day the returns in such cases are required to be made under this section, and all such taxes shall bear interest at the rate of 1% per month or fractional part of a month from the date they are due and payable until paid.
Any producer, or person who is required to collect the said tax and to make a return under this article, who shall neglect or refuse to collect the tax or to make a return shall be liable for payment of the taxes as herein required, and an additional 10% of the amount of tax due shall be added by the Collector of Taxes and collected from the aforesaid producer or person.
All such taxes and penalties shall be recoverable by the Solicitor of the Borough of Moosic as other debts are now by law recoverable. This section shall not be construed to limit the Borough of Moosic from recovering delinquent taxes by any other means provided by the Local Tax Collection Law, Act of May 25, 1945, P.L. 1050, and its amendments.
Editor's Note: See 72 P.S. § 5511.1 et seq.
All taxes, interest and penalties received, collected or recovered under the provisions of this article shall be paid unto the Treasurer of the Borough of Moosic for the general use and benefit of the said Borough of Moosic.
The Collector of Taxes shall be designated and appointed from time to time by ordinance of, and shall receive such compensation for his services and expenses as determined from time to time by, the Council of the Borough of Moosic. The Collector of Taxes shall furnish a bond with corporate surety acceptable to the Council of the Borough of Moosic, conditioned upon the faithful performance of his duties as prescribed by this article. The amount of the bond shall be set by ordinance of the Council of the Borough of Moosic.
It shall be the duty of the Collector to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
The Collector is hereby charged with the administration and enforcement of the provisions of this article, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination and correctness of returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. Before exercising any powers granted by Section 18 of the Local Tax Enabling Act, Act No. 511 of 1965, as amended, it shall be the duty of the Collector of Taxes to afford any person a hearing, after giving at least 10 days' written notice to such person, of intentions to exercise such power, and of the right to such hearing. Any person aggrieved by any decision of the Collector of Taxes shall have the right to appeal as provided by law.
The Collector of Taxes is hereby authorized to examine the books, papers and records of any producer, or supposed producer, in order to verify the accuracy of any return made, or, if no return was made, to ascertain the tax due. Every such producer, or supposed producer, is hereby directed and required to give the Collector, or his authorized agent, the means, facilities and opportunity for such examination and investigation as are hereby authorized.
The Collector is hereby instructed and authorized to impound all returns, verifications and records that come into his custody through the operation of this article.
Whoever makes any false or untrue statement on his return, or who refuses to permit inspections of the books, records or accounts of any amusement operation in his custody or control, when the right to make such inspections by the Collector or his authorized agent is requested, and whoever fails or refuses to file a return required under this article, or whoever fails or refuses to procure an amusement permit when so required under this Code, or fails to keep his amusement permit conspicuously posted at his place of business as required herein, shall, upon conviction before any District Justice, be sentenced to pay a fine of not more than $600 for each offense, plus costs of prosecution, and, in default of payment of such fine and costs, to be imprisoned for a period not exceeding 30 days for each offense. In case of firms or associations, the penalty may be imposed upon the partners or members thereof, and in case of corporations, upon the officers thereof.
Nothing contained in this article shall be construed to empower the Borough to levy and collect the taxes hereby imposed on any person, or any business, or any portion of any business not within the taxing power of the Borough of Moosic under the Constitution of the United States and the laws and Constitution of the Commonwealth of Pennsylvania.
The provisions of this article shall not apply to admissions to motion-picture theaters; or to membership dues, fees or assessments of charitable, religious, beneficial or nonprofit organizations. This article does not levy, assess, or collect a tax on admissions to motion-picture theaters; or levy, assess, or collect a tax on memberships in or membership dues, fees or assessments of charitable, religious, beneficial or nonprofit organizations.
This article shall become effective January 1, 1990, and shall remain in effect thereafter, from tax year to tax year, on a fiscal-year basis.