As used in this chapter, unless otherwise expressly stated or
clearly indicated by the context, the following terms shall have the
meanings indicated:
AMUSEMENT
All manner or form of entertainment, diversion, sport, pastime,
or recreation within the City, except that the term shall not include
actual participation in any intramural, interscholastic or intercollegiate
sport, athletic game or contest. For the purpose of this chapter,
the term shall include trade shows, craft shows and similar exhibitions.
PRICE
The full monetary charge of any character whatever, including
contributions and donations, fixed or exacted, or in any manner received,
except that the term shall not include any tax added or any charge
expressed, subject to the Tax Act of 1963 for Education, or such other tax or fee imposed by the Commonwealth of
Pennsylvania, nor any membership fees or dues paid to any club or
organization.
A tax is hereby imposed for general revenue purposes at the
rate of 5% of the price of admission to each and every amusement within
the City for which the individual price is $0.50 or more.
The tax imposed by this chapter shall not apply to any form
of entertainment, regardless of the nature thereof, where the proceeds
therefrom, after the payment of reasonable expense, inure exclusively
to the benefit of any charitable organization, nonprofit educational
institution or religious or fraternal organization.
All taxes imposed hereunder, together with all penalties, shall
be recoverable by the City as other debts of like amount are recovered.
Any information gained by the Business Administrator, or any
other official, agent or employee of the City, as a result of any
returns, investigations, hearings, or verifications required or authorized
by this chapter shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law.
See Chapter
5-717, Enforcement and Penalties.