[Adopted 12-2-1976 by Ord. No. 361]
[Amended 1-12-1989 by Ord. No. 438]
A tax on admissions to places of amusement, athletic events
and the like, situated, conducted, operated or provided within the
geographical limits of Ligonier Borough, Westmoreland County, Pennsylvania,
is imposed for the current year, which tax shall be paid by the owner,
operator and those in charge and responsible for said places of amusement,
athletic events and the like at the rate of 5% of the established
price charged for admission.
The Council of Ligonier Borough, Westmoreland County, Pennsylvania,
or any officer or officers designated and appointed by them, are hereby
designated and appointed receivers of the tax imposed by this article.
The Council, or the officer or officers designated and appointed by
them, shall collect and receive such tax, shall furnish a receipt
for the payment and shall keep a record showing the amount received
by them from each person paying under this article and the date of
each receipt. The proper officer or officers, by and with the approval
of the Council, is or are empowered to prescribe rules and regulations
relating to any matter or thing pertaining to the administration and
enforcement of the provisions of this article, as allowed and permitted
under Act No. 511 of 1965, its amendments and supplements.[1] Such rules and regulations shall be inscribed by the Secretary
of Ligonier Borough, Westmoreland County, Pennsylvania, in a book
kept for that purpose and shall be opened to the inspection of the
public.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. §§ 6924.101 to 6924.312.
[Amended 1-12-1989 by Ord. No. 438]
There is imposed upon each and every owner, operator and those
in charge and responsible for said places of amusement, athletic events
and the like the duty to report and pay the tax due quarterly, as
follows: on the 15th day of October, the 15th day of January, the
15th day of April and the 15th day of July of each and every year,
to the Collector of this tax, on the total of all admissions to said
places of amusement, athletic events and the like. Said owner, operator
and those in charge and responsible for said places of amusement,
athletic events and the like shall, on the 15th day of January of
each year, make a complete final statement of all admissions collected,
obtain any credits or debits due and make complete settlement with
said collector for the tax due for the current year, ending on the
first day of January of each year. In the event that there is any
question as to the amount due, said Collector shall have the power
and authority to demand of and receive from said persons so reporting
an affidavit as to the actual amount collected, which he shall retain
and file with his report to Ligonier Borough, and to enforce any other
procedure approved in this article.
It shall be the duty of Ligonier Borough, Westmoreland County,
Pennsylvania, or the officer or officers appointed by said Borough,
to collect and receive the tax imposed by this article.
A.
Said Borough is hereby charged with the enforcement of the provisions
of this article through the Council of Ligonier Borough, or through
the officer or officers appointed by said Borough Council, and is
hereby empowered to prescribe, adopt and enforce rules and regulations
relating to any matter or thing pertaining to the administration and
enforcement of the provisions of this article, including provisions
for the reexamination and correction of returns and payments alleged
or found to be incorrect or as to which an overpayment is claimed
or found to have occurred.
B.
The Council of Ligonier Borough, or any officer or officers designated
or appointed by said Borough Council, is hereby authorized to examine
the books, papers and records of any owner, operator and those in
charge and responsible for said places of amusement, athletic events
and the like in order to verify the accuracy of any return made or,
if no return was made, to ascertain the tax imposed by this article.
Said owner, operator and those in charge and responsible, or supposed
owner, operator and those in charge and responsible, are hereby directed
and required to give up to the Borough, or any officer appointed by
said Borough Council for said purpose, the means, facilities and opportunity
for such examination and investigation as are hereby authorized. Said
Council, or any officer designated by said Council is also authorized
to examine any person under oath concerning this tax and, to this
end, may compel the production of books, papers and records and the
attendance of all persons before him, or them, whether as parties
or witnesses, whom he believed to have knowledge of such matter.
C.
Any information gained by Ligonier Borough Council, or the officer
appointed by them for such purpose, as a result of any returns, investigations,
hearings 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 or agent divulging such information shall be subject to a fine
or penalty of $500 and costs for each offense or to undergo imprisonment
for not more than 30 days for the nonpayment of such fine or penalty
and costs.
All taxes imposed by this article remaining unpaid after they
become due shall bear interest in addition to the amount of the unpaid
tax at the rate of 6% per year, and the persons upon whom said taxes
are imposed shall be further liable to a penalty of 1/2 of 1% of the
amount of the unpaid tax for each month or fraction of a month during
which the tax remains unpaid.
All taxes imposed by this article, together with all interest
and penalties, shall be recoverable by Ligonier Borough, Westmoreland
County, Pennsylvania, as other debts of like amount are recoverable
as per the provisions of Act. No. 511 of 1965, its amendments and
supplements, as hereinabove referred to.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. §§ 6924.101 to 6924.312.
A.
All regulations and procedures set forth in Act No. 511, known as
the "Local Tax Enabling Act of 1965," its amendments and supplements,[1] for violation of the provisions of this article and punishment
for the same are hereby incorporated herein and made part hereof as
though they were fully written herein verbatim.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. §§ 6924.101 to 6924.312.
B.
Such fine or penalty shall be in addition to any other penalty imposed
by any other section of this article.
C.
The failure to receive or procure a return form shall not excuse
a person from making a return.
[Added 1-12-1989 by Ord. No. 438]
The tax imposed by this article shall continue in force without
annual reenactment by the Council.
