[Ord. 720, 1/8/1990, § 1]
This Part shall be known as the "Amusement Tax Ordinance."
[Ord. 720, 1/8/1990, § 2]
The Council of the Town of Bloomsburg has found it necessary,
for general revenue purposes, to impose and collect an amusement tax
under the terms specified in this Part, as authorized by law. Provided,
that it is declared to be the public policy of the Council of the
Town of Bloomsburg to exempt from such tax certain categories of organizations,
activities, events, performances and productions as are more fully
described below. And, provided further, that such exemptions are necessary,
as a matter of public policy, in order to avoid placing an undue burden
upon certain charitable, beneficent and eleemosynary organizations
which rely for their funding upon gratuitous donations and contributions
from the public, which donations and contributions are tax-deductible
under the Internal Revenue laws of the United States, reflecting the
legislative policy of the United States Congress that an undue burden
should not be placed upon the fund-raising efforts of such organization
which are truly charitable in character.
[Ord. 720, 1/8/1990, § 3]
AMUSEMENT — Amusement of entertainment, theatrical
or operatic performance, carnival, circus, fairgrounds, fair and all
forms of entertainment therein, horticultural, agricultural or mechanical
exhibition and all forms of entertainment therein, show, concert,
lecture, athletic or sports event, vaudeville show, side show, amusement
park and all forms of entertainment therein, musical or concert and
all other forms of sport, recreation, diversion, pastime, shows, exhibitions
or events.
Any electronic, electrical, or mechanical device utilized
for the playing of games for amusement or for entertainment, whose
operation is initiated by the depositing of coins, payment by debit
card or credit card, or other means of payment.
[Added by Ord. No. 1013, 9/14/2020]
Any corporation, unincorporated association, foundation or
institution.
A person having ownership of an amusement device.
[Added by Ord. No. 1013, 9/14/2020]
Any individual, corporation, association, organization, or
partnership.
[Added by Ord. No. 1013, 9/14/2020]
A person responsible for providing entertainment in the Town
of Bloomsburg.
[Added by Ord. No. 1013, 9/14/2020]
Monetarily supported and organized.
[Ord. 720, 1/8/1990, § 4; as amended by Ord. No. 1013, 9/14/2020]
1.
Subject to the exemptions listed in § 24-105 below, a tax is hereby imposed, for general Town purposes, in the amount of 8/108 hundredths of the total admission price (including tax) charged for each and every admission ticket, fee or privilege to attend any amusement or entertainment, theatrical or operatic performance, carnival, circus, fairgrounds, fair and all forms of entertainment therein, horticulture, agricultural or mechanical exhibition and all forms of entertainment therein, show, concert, lecture, athletic or sports event, vaudeville show, side show, amusement park and all forms of entertainment therein, musical or concert and all forms of sport, recreation, diversion, pastime, shows, exhibitions or events, where any admission fee, donation, contribution or monetary charge of any character is required for admission from the general public or a limited or selected number thereof.
Notwithstanding the imposition of the tax herein levied and imposed under § 24-104 above, the following are hereby exempt from said tax:
A.
Admissions to motion-picture theaters and sound motion-picture theaters,
having no form of live entertainment, vaudeville, or live theatrical
performance in connection therewith; such admissions being exempt
in accordance with § 2(10) of the Local Tax Enabling Act,
53 P.S. § 6902(10).
B.
[1]The amount charged and paid for admission to any amusement
sponsored by any organization recognized by the Internal Revenue Service
under § 501(c)(3) of the Internal Revenue Code of 1986,
as amended, 26 U.S.C. § 501(c)(3), contributions to which
are tax-deductible as charitable contributions under other provisions
of said Internal Revenue Code. Any such organization, in order to
claim exemption under this provision, shall first register with the
Town of Bloomsburg by submission to the Town Tax Collector of a completed
form prescribed for said purpose.
[Amended by Ord. 975, 6/13/2016]
[1]
Editor’s Note: Former Subsection B, regarding monetary charges for the privilege of engaging or participating in amusements and activities, was repealed by Ord. 960, 11/10/2014. This ordinance also provided for the redesignation of former Subsections C, D and E as Subsections B, C and D, respectively.
C.
The amount charged and paid for admission to any amusement sponsored
by any arm, branch, department or agency of the United States federal
government, Pennsylvania state government or a local government, County,
school district or other political subdivision, where the proceeds
collected by such organization from charges paid for admissions to
such amusement go directly to said governmental organization.
D.
The amount charged and paid for admission to any voluntary, live
production, performance, or show. The term "voluntary" as used herein
refers to and shall mean one who performs in a live production or
show gratuitously and without monetary compensation therefore, including,
but not limited, non-paid amateur and student performers.
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Any person or organization claiming an exemption under one or
more of the exemptions set forth herein shall have the burden of establishing
his or its entitlement to such exemption.
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E.
The owner
of an amusement device, as defined under this Part, who is recognized
by the Internal Revenue Service under § 501(o)(3) of the
Internal Revenue Code of 1986, as amended, 26 U.S.C. § 501(c)(3),
contributions to whom are tax-deductible as charitable contributions
under other provisions of said Internal Revenue Code. In order to
claim exemption under this provision, any such owner shall first register
with the Town of Bloomsburg by submission of a completed form prescribed
fox said purpose to the Town Tax Collector.
[Added by Ord. No. 1013, 9/14/2020]
[Ord. 720, 1/8/1990, § VI]
With respect to any exemption from amusement tax by virtue of § 24-105D, above, if any of the proceeds from monetary charges collected for admission to such voluntary productions, performances, or shows are paid over to, or inure to the benefit of, a professional producer or performer(s) or any other producer or performer(s) involved in the production, performance, or show for which the admission charge was collected, then only a pro rata exemption may be claimed, and the amusement tax payable pursuant to pursuant to § 24-104, above, shall be paid to the Town of Bloomsburg as provided in this Part on a pro rata basis, to the extent of the percentage that the amount paid over to or inuring to the benefit of such paid producer or performer(s) bears to the total amount collected as admission charges to the production, performance, or show. Provided that such pro rata reduction of said exemption shall be made only in the case of a prearranged formula for the diversion or allocation of proceeds collected between the voluntary producer or performer(s) and the paid producer or performer(s).
[Ord. 720, 1/8/1990, § VII]
The Tax Collector of the Town of Bloomsburg is hereby authorized
and empowered to collect and receive the taxes, fines and penalties
imposed by this Part and to make returns of funds collected for the
Town of Bloomsburg. It shall also be the Tax Collector's duty
to keep a record showing the amount received by him or her and the
date of receipt.
[Ord. 720, 1/8/1990, § VIII; as amended by Ord. No. 1013, 9/14/2020]
1.
The Town Council of the Town of Bloomsburg may enact, from time to
time, rules and regulations necessary for the implementation of this
Amusement Tax Ordinance.
2.
The Tax Collector of the Town of Bloomsburg is hereby charged with
the administration and enforcement of the provisions of this Part
and to enforce rules and regulations adopted by the Town Council of
the Town of Bloomsburg relating to any matter pertaining to the administration
and enforcement of this Part including, but not limited to, 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 been made.
[Ord. 720, 1/8/1990, § IX; as amended by Ord. 724,
8/6/1990, § 1; and by Ord.
No. 1013, 9/14/2020]
1.
The sponsor, by its owner, officers, or producer, of any amusement
and the owner of any amusement device are hereby designated as agents
of the Town of Bloomsburg for the collection of the amusement tax
and said agents shall make payment to the Tax Collector of the Town
of Bloomsburg of such amounts collected on the dates as required by
the Tax Collector of the Town of Bloomsburg, which payment shall be
accompanied by a return on a form to be furnished by the Tax Collector
of the Town of Bloomsburg.
2.
Except as provided in Subsection 3 below, the tax on amusements and amusement devices shall be calculated and payable on a calendar month basis from the first day of each month that any revenue is generated in connection with any amusement activity or amusement device upon which the amusement tax is imposed under the terms of this Part, through and including the last day of the month. The amusement tax on the amusement or the amusement device occurring during such month shall be due and payable not later than the last day of the next-succeeding month.
3.
Notwithstanding the preceding subsection, in the case of a sponsor
of an amusement or the owner of an amusement device:
A.
Whose owner or sponsor neither resides nor maintains a permanent
place of business within the Town of Bloomsburg; or
B.
Where the Tax Collector of the Town of Bloomsburg determines that
collection of the amusement tax on a regular monthly basis would be
unreasonably difficult or not a practical matter; then and in that
event, a return shall be made and the tax paid on demand of the Tax
Collector of the Town of Bloomsburg.
[Ord. 720, 1/8/1990, § X; as amended by Ord. No. 1013, 9/14/2020]
Upon failure of the sponsor of any amusement or the owner of
any amusement device to make payment of the amounts due under this
Part, a penalty of 5% of the total amount due shall be imposed, and
the unpaid principal balance shall bear interest at the rate of 6%
per annum until paid in full.
[Ord. 720, 1/8/1990, § XI]
The Tax Collector is hereby authorized to sue for the recovery
of taxes due and unpaid under this Part and to enforce such judgments
therein obtained as provided by law for the enforcement of judgments
of like amount. Where suit is brought for the recovery of any such
tax, the person liable therefore shall, in addition, be liable for
the costs of collection and the penalties herein imposed.
[Ord. 720, 1/8/1990, § XII; as amended by Ord. No. 1013, 9/14/2020]
The Tax Collector of the Town of Bloomsburg is hereby authorized
to inspect and examine, either in person or by representative, the
books, papers, and records of any sponsor of any amusement and any
owner of any amusement device to ascertain the tax imposed by this
Part. Every such owner or sponsor is hereby directed and required
to provide to the said Tax Collector of the Town of Bloomsburg, or
his or her duly authorized agent or employee, the means, facilities,
and opportunity for such examinations and investigations as are hereby
authorized.
[Ord. 720, 1/8/1990, § XIII; as amended by Ord.
782, 11/6/1995, § 8; and by A.O.]
Any sponsor of any amusement who shall fail, refuse, or neglect
to collect and pay over to the Town of Bloomsburg such taxes and/or
make any return required by this Part or any sponsor of any amusement
who shall refuse to permit the (Tax Collector or his representative
to examine such sponsor's books, records and papers), or who
shall knowingly make any incomplete, false or fraudulent return, or
who shall attempt to do anything whatever to avoid the full disclosure
of the amount of earnings or profits to avoid payment of the whole,
or any part of the tax shall, upon conviction thereof, be guilty of
a summary offense and shall be sentenced to pay a fine of not more
than $600 plus costs and/or undergo imprisonment for not more than
30 days. Each violation of any provision of this Part shall constitute
a separate offense. Any fine imposed hereunder shall be in addition
to any other penalty imposed by any other provision of this Part.
