[Adopted 4-6-1982 as Ch. 193, Art. V, of the 1981 Code]
For the purpose of this Article, the following terms shall have the meanings indicated:
ADMISSION
A 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 amusement, as hereinafter defined, provided that, in the case of persons, except bona fide employees of the person conducting the amusement or borough officers on official business, admitted free or at reduced rates at a time when and under circumstances under which an established price is charged to other persons, the term"admission" shall mean the established price as charged to other persons.
AMUSEMENT
All manner and form of entertainment, including, among others, the following: theatrical performance, operatic performance, motion-picture exhibition, carnival, circus, show, concert, lecture, sports event, swimming or bathing pool, vaudeville show, sideshow, amusement park and all forms of entertainment therein, dancing, golf course, bowling alley, billiard game, athletic contest and any other form of diversion, sport, pastime or recreation for which admission, as herein defined, is charged or paid, provided that "amusement" shall not include 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 refreshment or merchandise; provided, further, that "amusement," within the meaning of this Article, shall not include any school activity, such as athletic events, musical or theatrical performances or student dances or entertainments, if the program shall be a recognized and properly authorized school activity or student activity authorized properly by the school of which the students form a part of the student body.[1]
PERSON
Includes natural persons, firms, associations, copartnerships and private and public corporations of all descriptions, including municipal and quasi-municipal corporations (except such corporations as are exempt from taxation under the Act of Assembly of 1947, P.L. No. 481[2]).
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
[2]
Editor's Note: 36 P.S. § 2391.2(d) and 2391.8.
[Amended 7-16-2019 by Ord. No. 19-04]
A tax of 5% is hereby imposed for general Municipal purposes on admission to or for engaging in any amusement within the Municipality, provided that, where no fixed admission is charged, the tax shall be based upon the gross admissions collected; provided, further, that the provisions of this section shall not apply to students' tickets sold by bona fide school authorities to bona fide public, parochial and private school students covering school activities nor to activities conducted by students as students of such institutions.
[Amended 7-16-2019 by Ord. No. 19-04]
A. 
On and after March 5, 1948, any person desiring to conduct or to continue to conduce any amusement within the Municipality shall file with the Municipal Finance Director or other Municipal designee for the collection and enforcement of this tax an application for a permanent amusement permit or a temporary amusement permit, as the case may be, and shall pay the fee for such permit as set forth by resolution adopted by Municipal Council in effect at the time of filing such permit application. In the case of any amusement that is to continue for longer than 10 days, a permanent amusement permit shall be required. In the case of any amusement that is to continue for 10 days or fewer, a temporary permit shall be required.
B. 
The Municipal Finance Director or other Municipal designee for the collection and enforcement of this tax shall procure, at the expense of the Municipality, a sufficient number of permit forms, on each of which the following information shall be printed or inserted in ink or by typewriter:
(1) 
The name of the borough.
(2) 
Whether a temporary or a permanent permit.
(3) 
The name and address of the person receiving the permit.
(4) 
The location of the amusement covered by the permit.
(5) 
The type of amusement.
(6) 
The period for which the permit is issued. (Permanent permits shall be good until December 31 of the year in which issued; temporary permits shall be good until the last day the amusement is conducted.)
(7) 
The number of the permit.
(8) 
The date when the certificate is issued.
(9) 
The signature of the Borough Treasurer.
C. 
Every permit shall be issued in duplicate. The original, to which the Municipal Seal shall be affixed, shall be given to the person applying for the permit, and the duplicate shall be kept on file by the Municipal Finance Director or other Municipal designee for the collection and enforcement of this tax.
D. 
In case of the loss, defacement or destruction of any permit, the person to whom the permit was issued shall apply to the Municipal Finance Director or other Municipal designee for the collection and enforcement of this tax, who may issue a new permit at a fee as set forth by resolution of Municipal Council, provided that no public corporation, including municipal and quasi-municipal corporations, shall be required to pay the permit fee herein provided for, and the Municipal Finance Director or other Municipal designee for the collection and enforcement of this tax shall issue to such public corporations, including municipal corporations, without charge, appropriate amusement permits as applied for; provided, further, that should public corporations, including municipal and quasi-municipal corporations, fail to apply for appropriate permits, they shall nevertheless be considered as holders of permanent or temporary permits, as the case may be, and as such are hereby charged with the collection of and transmission to the Borough Tax Collector of the tax as herein provided for.
A. 
Every holder of a permanent permit shall, on or before the 10th day of every month, transmit to the Borough Tax Collector a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from persons upon such admissions under this Article and at the same time shall pay over to the Borough Tax Collector the entire amount of tax due.
B. 
Every holder of a temporary certificate shall, at the close of each day on which the amusement is held, pay over to the Borough Tax Collector the amount of tax due from such person under this Article upon admissions, as herein defined, for such day and at the same time shall submit to the Borough Tax Collector a report of the total admissions charged or collected on such day and the total amount of tax due on such admissions. On the day of expiration of such temporary permit, the person to whom such permit is issued shall, in addition, submit a report, under oath or affirmation, of all admissions, as herein defined, charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid, provided that the Mayor may, in any case, direct the Chief of Police to receive any tax due under this Article and to pay over such moneys to the Borough Tax Collector at the earliest opportunity; provided, further, that in every case the Borough Tax Collector shall furnish to the person paying any tax levied under this Article a receipt for the payment of such tax.
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.
Any information gained by the Borough Tax Collector or any other official or agent of the borough as a result of any returns, investigations or verifications 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 disclosure of any information contrary to the provisions of this section shall constitute a violation of this Article.
All taxes imposed by this Article, together with all penalties, shall be recoverable by the borough as other debts of like amount are recovered.
[Amended 9-1-1992 by Ord. No. 92-19]
Any person convicted before the Mayor or any District Justice of the borough of violating or failing to carry out 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 or of knowingly making any incomplete, false or fraudulent returns or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this Article 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 thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days. Wherever such person shall have been notified by the borough, through its officials or by service of summons or prosecution or in any other way, that such violation has been committed, each day that such person shall continue in such violation shall constitute a separate offense, punishable by a like fine or penalty, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this Article.