[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. 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.
[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.
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.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of Ligonier Borough to
impose the tax or duties herein provided for, or any type of amusement
which is exempt under Act. No. 511 of 1965, its amendments and supplements.,
[Added 1-12-1989 by Ord. No. 438]
The tax imposed by this article shall continue in force without
annual reenactment by the Council.