This article shall be known as the “Crafton
Borough Amusement Tax Ordinance.”
The following words and phrases, when used in
this article, shall have the meanings given to them in this section,
unless the context clearly indicates a different meaning:
ADMISSION
Monetary charge of any character whatever, including donations,
contributions and dues or membership fees (periodic or otherwise)
charged or paid for the privilege of attending or engaging in amusements,
as hereinafter defined; provided, however, that in the case of persons
(except bona fide employees of the person conducting the amusement)
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, carnivals,
circuses, shows, concerts, lectures, sports events, vaudeville shows,
side shows, amusement parks and all forms of entertaining therein,
dancing, golf, bowling, billiards or pool, athletic contests, including
wrestling matches, boxing and sparring exhibitions, football, basketball
and baseball games, ice-skating, roller-skating, tennis, hockey, bathing,
swimming, archery, shooting, riding, racing, arcade and any other
form of diversion, sport, pastime or recreation, shows, exhibitions,
contests, displays and games; provided, however, that the term “amusement”
shall not include any form of entertainment, the proceeds of which,
after payment of reasonable expenses, inure exclusively to the benefit
of religious, educational or exclusively charitable institutions,
societies or organizations, volunteer firemen’s organizations
or civic activities supported by tax funds; and provided, further,
that the term “amusement” shall not include motion-picture
exhibitions nor sound motion-picture exhibitions, camping or any activities
the predominate purpose or nature of which is exercise, fitness, health
maintenance, improvement or rehabilitation, health or nutrition education
or weight control.
ARCADE
A retail establishment that derives at least half of its
revenues from video or other electronic games, pinball machines or
other amusement devices.
BOROUGH
Crafton Borough, Allegheny County, Pennsylvania.
COLLECTOR
That person, public employee, private agency or other entity
designated by Borough Council to collect and administer the tax on
amusement under this article.
PERSON
Includes natural person, firm, association, unincorporated
association, partnership, corporation or other entity. Whenever the
term “person” is applied to a partnership, association
or joint venture, it shall mean the parties or members thereof, and
as applied to a corporation it shall mean the officers thereof.
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.
VALUE OF AMUSEMENT
The admission price or other valuation of the cost of participating in an amusement or privilege within the Borough, whether or not any fees for admission or participation are collected within the Borough. For any amusement that is subject to the tax imposed under §
201-3 by virtue of having a separate and distinct subpart of that amusement within the Borough for which a separate price of amusement or participation is not paid, its value shall be determined by prorating the price of admission or participation with respect to the percentage of the overall activity that is conducted in or upon the subpart located within the Borough.
WITHIN THE BOROUGH
An amusement shall be within the Borough for the purpose of tax imposed under §
201-3 if that amusement:
A.
Is wholly confined within the geographic boundaries
of the Borough;
B.
Has either its place of origin or place of termination
within the geographic boundaries of the Borough; or
C.
Has a separate and distinct subpart wholly located
within the geographic boundaries of the Borough.
A tax is hereby imposed for general revenue
purposes at the rate of 10% of the value of each and every amusement
or privilege within the Borough for which the value of individual
participation is $0.10 or more.
A permanent permit shall remain in effect until
terminated by the holder or upon 10 days’ written notice from
the Collector. A temporary permit shall be valid until the last day
the amusement is conducted.
Producers shall collect the tax imposed by this
article and shall be liable to the Borough of Crafton, as agents thereof,
for the payment of the same to the Borough according to the requirements
of this article.
The Borough Manager, or his designee, is responsible
for enforcing the provisions and requirements of this article. The
Borough Manager is authorized to adopt such written regulations that
may be necessary for the administration and enforcement of this article.
Any regulations adopted by the Borough Manager shall become effective
upon approval of Borough Council.
Any information gained by 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, and any person unlawfully
divulging such information shall be guilty of a misdemeanor and, upon
conviction thereof, shall be sentenced to pay a fine not exceeding
$300, and the costs of prosecution, or to undergo imprisonment, as
provided by law.
This article shall not apply to any person or
property as to which or which it is beyond the legal power of the
Borough to impose this tax or the duties herein provided for. This
article shall continue in effect on a calendar-year basis without
annual reenactment.