[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:
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.
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]
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]).
[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.
