[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; Ord. No. 1013, 9/14/2020; Ord. No. 1060, 1/27/2025]
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. This term shall include "skill games" consisting any electronic, computerized, mechanical contrivance, terminal, machine or other device to play or activate a game the outcome of which is determined by any element of skill of the player and which may deliver or entitle the person playing or operating the device to receive cash, cash equivalents or gift cards or vouchers, billets, tickets, tokens or electronic credits to be exchanged for cash or to receive merchandise or anything of value, whether the payoff is made automatically from the device or manually.
Any organization, person, limited liability company, trust or other business entity of any nature who is seeking a license for an amusement device, jukebox or pool table under this Part.
Any device, machine or apparatus which plays recorded music, whether by record, tape, compact disc or other means, by the insertion therein of any coin, currency, metal disc, slug, or token, or by the payment of any price, including, without limitation, the Internet, app, mobile device or in person.
Any corporation, unincorporated association, foundation or institution.
A person having ownership of an amusement device, jukebox or pool table.
Any individual, corporation, association, organization, or partnership.
Any device or apparatus upon which is played the games of eight-ball, billiards, pool, snooker, or other similar games for which a fee is charged, whether or not such device is operated through the insertion of coin, currency, metal disc, slug, or token, or by the payment of any price (via the Internet, app, mobile device or in person).
Any organization, person, limited liability company, trust or other business entity who owns, leases or operates any type of business establishment in which any jukebox, pool table or amusement device is place for the use, patronage, recreation or amusement of the public or of persons in or about the premises where such jukebox, pool table or amusement device is located.
A person responsible for providing entertainment in the Town of Bloomsburg.
Monetarily supported and organized.
Any organization, person, limited liability company, trust or other business entity who is the lawful owner of any jukebox, pool table or amusement device for which a license is sought under this Part or makes, assembles, sets up, maintains, sells, lends, leases, gives away, or offers for sale, loan, lease, or gift any jukebox, pool table or amusement device for which a license is sought under this Part.
[Ord. 720, 1/8/1990, § 4; Ord. No. 1013, 9/14/2020; Ord. No. 1060, 1/27/2025]
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.
2.
Amusement Device, Jukebox and Pool Tables. Subject to the exemptions listed in § 24-105, below, each applicant, organization, owner, person, proprietor and/or vendor in possession of an amusement device, jukebox and/or pool table in the Town shall be required to obtain a license pursuant to § 24-104, Subsection 3. No license shall be issued until the following fees shall have been paid to the Town, subject to amendment by Bloomsburg Town Council, by resolution:
A.
Jukebox: $50.
B.
Pool table: $100.
C.
Amusement devices consisting of mega-touch or similar devices: $100.
D.
Amusement devices consisting of "skill games": $400.
E.
Amusement device, which is not otherwise a skill game or mega-touch or similar device: $50.
A license shall be effective for one calendar year and it shall be for the calendar year in the date of issuance, as further outlined in§ 24-104, Subsection 3D. Payment for the license fee described above may be paid in a lump-sum annual payment or in quarterly installments, as further outlined in § 24-104, Subsection 3E(1).
3.
A.
No organization, owner, person, limited liability company, trust or other business entity of any nature whatsoever shall at any time have in its possession any jukebox, pool table or amusement device for the playing of games and amusement without first having procured a license and paying a license fee therefor as set forth in § 24-102, Subsection 2.
B.
Any applicant for a license desiring to procure a license as required in Subsection 3A, shall apply therefor in writing to the Town Finance Director. Said application shall require information, including, but not limited to, the following with regard to the applicant, as appropriate:
(1)
The application status (new or renewal).
(2)
The type of business.
(3)
A list of the type and number of amusement devices as well as the vendor and place when the amusement device, jukebox and/or pool table will be located.
(4)
Election as to payment of license fee, whether lump sum payment or quarterly installments of the license fee.
(5)
Attestation by applicant, under penalty of perjury, that the amusement device (if part of the application) is not a gambling device.
C.
The Finance Director shall not issue any license:
(1)
To a person who is not 18 years of age or older;
(2)
Until a period of 10 days shall have elapsed from the date of application during with the Finance Director at his or her discretion, may investigate the facts set forth in the application;
(3)
For any amusement device that is intended to be used for gambling purposes.
D.
The license fee for the year shall be due and earned by the Town at the time of application. The application for a calendar year shall be made no later than April 15 of the calendar year for which licensure is sought. For instance, if an applicant is seeking to have amusement device, jukebox and/or pool table in an establishment for all or a part of calendar year, then the applicant must make application to the Town's Finance Director no later than April 15 annually, along payment of the annual fee as discussed in Subsection 3E.
E.
Arrangements for payment of the annual fee may be made with the Town, through the Finance Director, as follows:
(1)
An annual, lump-sum payment at the time of application, made payable to the Town of Bloomsburg; or
(2)
In equal, quarterly installments. The first quarterly installment shall be paid at the time of application on or before April 15. The Finance Director shall issue a coupon sheet to the applicant at the processing the application for the three remaining quarterly payments. If the license is surrendered during the annual license term, revoked as outlined in Subsection 3H below, or the applicant no longer has amusement device, jukebox and/or pool table so licensed, then the applicant shall still make the balance of the quarterly payments due to the Town.
F.
Upon the payment of the license fee provided by this Part, and upon a determination that the application fully complies with this Part, the Town Finance Director may issue a disc, plate, sticker or other affixable emblem setting forth the number of the license for each amusement device, jukebox and/or pool table so licensed, and said disc, plate, sticker or other affixable emblem shall be attached and fastened to the respective amusement device, jukebox and/or pool table so that the same may be clearly observable and readable. The Town Finance Director may issue a certification listing the number of devices at the establishment as a substitution method of said affixable emblem on devices. Discs, plates, stickers or other affixable emblems issued for a particular amusement device, jukebox or pool table are not transferable. All discs, plates, stickers or other affixable emblems issued by the Town shall provide that the amusement device or pool table is solely for amusement purposes and use in accordance with this Part.
G.
The Town or its agents may, during regular business hours, conduct inspections of any location where any amusement device, jukebox or pool table licensed under this Part is located, installed, placed or used to ensure compliance with this Part. During such inspections, the Town or its agents reserve the right to review any amusement device to ensure it is not a gambling device, as attested to by the applicant.
[Ord. 975, 6/13/2016; Ord. 960, 11/10/2014; Ord. No. 1013, 9/14/2020]
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.
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.
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 therefor, including, but not limited to, non-paid amateur and student performers.
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. |
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.
[Ord. 720, 1/8/1990, § VI]
With respect to any exemption from amusement tax by virtue of § 24-105, Subsection D, 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; Ord. No. 1060, 1/27/2025]
The Tax Collector of the Town of Bloomsburg is hereby authorized and empowered to collect and receive the taxes pursuant to § 24-104, Subsection 1 of this Part as well as the fines and penalties imposed by this Part for the same and to make return of funds collected for the Town of Bloomsburg. The Finance Director and/or his/her authorized designee of the Town of Bloomsburg is hereby authorized and empowered to collect and receive the fees pursuant to §24-104, Subsection 2 of this Part as well as the fines and penalties imposed by this Part for the same and to make return of funds collected for the Town of Bloomsburg. It shall also be the Tax Collector's and Finance Director's duties to keep a record showing the amount received by him or her and the date of receipt.
[Ord. 720, 1/8/1990, § VIII; Ord. No. 1013, 9/14/2020; Ord. No. 1060, 1/27/2025]
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 and/or Finance Director, as applicable, 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; Ord. 724, 8/6/1990, § 1; Ord. No. 1013, 9/14/2020; Ord. No. 1060, 1/27/2025]
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 and/or Finance Director, as applicable, of the Town of Bloomsburg, which payment shall be accompanied by a return on a form to be furnished by the Tax Collector and/or Finance Director, as applicable, 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 and/or Finance Director, as applicable, 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 and/or Finance Director, as applicable, of the Town of Bloomsburg.
[Ord. 720, 1/8/1990, § X; Ord. No. 1013, 9/14/2020; Ord. No. 1060, 1/27/2025]
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 $250 per day, per license that was improperly obtained or for which was not licensed, shall be imposed. The unpaid licensing fee and penalty imposed herein shall bear interest at the rate of 6% per annum until paid in full.
[Ord. 720, 1/8/1990, § XI; Ord. No. 1060, 1/27/2025]
The Tax Collector and/or Finance Director, as applicable, is hereby authorized to sue for the recovery of licensure fees, penalties and amounts 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 therefor shall, in addition, be liable for the costs of collection and the penalties herein imposed.
[Ord. 720, 1/8/1990, § XII; Ord. No. 1013, 9/14/2020; Ord. No. 1060, 1/27/2025]
The Tax Collector and/or Finance Director, as applicable, 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 and/or Finance Director, as applicable, 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; Ord. 782, 11/6/1995, § 8; A.O.; Ord. No. 1060, 1/27/2025]
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 and/or Finance Director, as applicable, 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.