[Adopted 12-22-2010 by Ord. No. 2010-9[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
VI, Amusement Tax, adopted 11-29-2010 by Ord. No. 2010-4.
This article shall be known and cited as the "Jim Thorpe Borough
Amusement Tax Ordinance."
This article is being enacted pursuant to the authority granted
by the Local Tax Enabling Act, P.L. 1257, No. 511, approved December
31, 1965, 53 P.S. § 6901 et seq. (1982), as hereafter amended,
supplemented, modified, or reenacted by the General Assembly of Pennsylvania.
The following words, when used in this article, shall have the
meanings ascribed to them in this section, except in those instances
where the context clearly indicates otherwise:
The regular monetary charge for any character whatever, including
donations, contributions, and dues or membership fees (periodical
or otherwise), fixed and exacted, or in any manner received by persons
as herein defined, from general public, or a limited or selected number
thereof; directly or indirectly, for the privilege of attending or
engaging in any entertainment or amusement.
In the case of persons admitted free or at a reduced rates to
any place of amusement (except bona fide employees of the person conducting
the amusement or governmental officials on public business), at a
time when and under circumstances under which an established price
is charged to other persons, the tax imposed by this article shall
be computed on the established priced charged to such persons of the
same class for the same or similar accommodations, to be paid by the
person so admitted.
All manner and form of entertainment within the Borough of
Jim Thorpe, including, among others, theatrical or musical performances,
concerts, lectures, vaudeville, circus, carnival and sideshows, all
forms of entertainment at fair grounds and amusement parks, athletic
contests, including wrestling matches, boxing and sparring exhibitions,
football, basketball and baseball games, skating, ski lifting, golfing,
including golf cart rental fees, tennis, hockey, bathing, swimming,
boating, water skiing, shooting, trap and skeet shooting, riding,
dancing, golf driving ranges, miniature golf courses, bowling alleys,
pool and billiard parlors, racing, and all other forms of diversions,
sport, winter or summer recreation or pastime, shows, exhibitions,
contests, displays and games, and all other methods of obtaining admission
charges, donations, contributions or monetary charges of any character,
from the general public or a limited or selected number thereof, directly
or indirectly, in return for other tangible property, or specific
personal or professional service.
The Borough of Jim Thorpe.
Where the price for food, refreshment or merchandise is increased
during the time when entertainment is offered. This increase in price
shall be deemed to be an admission charge.
The written evidence of authority granted by the Borough
to a person to collect the tax.
Every natural person, co-partnership, association or corporation
or quasi-municipal corporation. Whenever used in any clause prescribing
and imposing a fine, penalty, or both, the term "person" as applied
to co-partnerships or associations shall mean the partners or members
thereof, and as applied to corporations, the officers thereof. The
singular shall include the plural and the masculine shall include
the feminine and the neuter.
Any person or agency appointed by the Borough Council of
Jim Thorpe to collect the amusement tax authorized under this article.
A.
A tax is imposed, for general revenue purposes, upon the admission
fee or privilege to attend or engage in any amusement within Jim Thorpe
Borough at the rate of 5% of the established price charged to the
general public, or a limited or selected group thereof, which shall
be paid by the person acquiring such privilege, and not the owner
or operator of such amusements.
B.
The tax base upon which the tax shall be levied shall be:
(1)
On admission to golf courses, 40% of the greens fees;
(2)
On admissions to bowling alleys, 40% of the charge imposed to engage
in a game of bowling.
(3)
On mechanical amusement devices, 100% of gross reciepts;
(4)
On cover charges, 100% of the increased cost of admission; and
(5)
On admission to all other amusements, 100% of the cost of admission.
C.
Where no fixed admission fee is charged per individual, the tax shall
be based upon the gross admission fees collected or received.
D.
The maximum tax imposed on mechanical amusement devices shall be
$25 per device per annum.
The tax shall not be imposed on:
A.
Admission accompanying or incidental to the serving of food or drink
or sale of merchandise, where the charge for admission is wholly included
in the price paid for food, refreshment, or merchandise, and a cover
charge is not imposed;
B.
Admission where the proceeds thereof inure exclusively to the benefit
of any religious, charitable, civic, educational, or nonprofit organization.
A.
Any person who desires to conduct an amusement in the Borough of
Jim Thorpe shall make application to the Borough in writing for that
purpose. No amusement shall be conducted without first obtaining a
permit from the Borough. Permits shall not be required for amusements
conducted by any religious, charitable, civic, educational, or nonprofit
organizations.
B.
If the applicant has or intends to have more than one place of amusement
within the Borough, an application shall be made for each location.
Applications shall be made, and permits will be issued, separately
for mechanical amusement devices.
C.
Such application shall be made upon forms to be furnished by the
Borough and shall set forth:
(1)
The name and address of the person receiving the permit;
(2)
The location of the amusement covered by the permit;
(3)
The type of amusement and type of permit;
(4)
The period for which the permit is issued;
(5)
The permit number;
(6)
The date the permit is issued;
(7)
The admission price to be charged;
(8)
The names and addresses of the owner(s), partners, members, and/or
officers conducting the amusement;
(9)
The signature of the Borough Secretary and owner of the amusement.
If the application is filed by a corporation, it shall be signed by
two officers. If the application is filed by a copartnership, association,
or joint venture, the application shall be signed by all partners
and members; and
(10)
The approximate total receipts anticipated.
D.
Every permit shall be issued in duplicate. The original shall be
given to the permittee and Borough shall keep the duplicate on file.
Whenever any permit issued under the provisions of this article becomes
defaced, destroyed or lost, a duplicate permit shall be obtained.
E.
A permit certificate, supplied by the Borough, shall be displayed
prominently as the location of the amusement. Each mechanical amusement
device shall require its own permit sticker. Stickers, provided by
the Borough, shall be affixed to each machine.
F.
A permanent permit shall be issued to an amusement that is to continue
for a period longer than 30 days. An application for a permanent permit
must be filed with the Borough before January 1 of each year. If an
amusement is to begin after that date, an application must be made
to the Borough within 10 days prior to conducting that amusement.
G.
A temporary permit shall be issued to an amusement that is to continue
for a period not to exceed 30 days. An application for a temporary
permit must be made to the Borough within 10 days prior to conducting
the amusement.
H.
Permits are nontransferable and are valid only for the location and
the person in whose name they were issued. Owners shall notify the
Borough of Jim Thorpe promptly of any change in the permit application
information.
A permanent permit shall expire on December 31 of the year for
which it was issued. If the amusement is discontinued for a period
exceeding 30 days, then the permit becomes void. Temporary permits
are valid until the last day the amusement is conducted, but not exceeding
30 days from date of issue.
The owner of the amusement shall collect the tax imposed by
this article and shall be liable to the owner of the Borough of Jim
Thorpe, or its agents thereof, for the payment of the tax, as hereinafter
provided.
A.
Every holder of a permanent permit shall, on or before that last
day of every calendar month, transmit to the tax collector under oath
or affirmation, on a form provided by the tax collector, a report
of the total admissions charged or collected during the preceding
calendar month and of the total tax due thereon under this article.
The holder shall make payment to the tax collector of the entire amount
of tax due at the time the report is being submitted. On or before
the end of January of each year, the holder of a permanent permit
shall report to the Borough a monthly summary of the total taxes collected
for the prior year.
B.
Every holder of a temporary permit shall within five business days
of the close of the last day of the amusement was held, transmit to
the tax collector under oath or affirmation, a report of the total
admissions charged or collected during the period in which the temporary
permit was in effect and of the total tax due thereon under this article.
The holder shall make payment to the tax collector of the entire amount
of tax due at the time the report is being submitted. Temporary permit
holders may, at the option of the Borough, be required to post, at
the time of permit application, sufficient bond, collateral, or other
payment assurance to cover the estimated tax due on the permit application
form.
D.
If the owner of an amusement is not the same person conducting the
amusement, each party shall be responsible for proper reporting of
tax due and payment of the tax.
E.
Every holder of an amusement permit shall keep and maintain complete
records showing the daily admission charged or collected, the amount
of tax due and any other information necessary to determine the amount
of tax due. The records shall be retained by the holder of an amusement
permit for a three-year period following payment of the tax. Every
holder of an amusement shall keep books, accounts, and records in
sufficient form to enable the auditor/auditors of Jim Thorpe Borough
to audit, adjust, and settle accounts as they in like manner so examine
the accounts of Jim Thorpe Borough.
A.
The Borough Council shall appoint a tax collector to collect the
tax imposed by this article. The tax collector is charged with the
duties of collecting and receiving taxes, fines, and penalties imposed
by this article and reporting requirements to the Borough, as shall
be required by the Borough Council. The tax collector shall keep a
record showing the amount received, from whom received, and the date
of the receipt.
B.
The tax collector and its duly appointed agents are empowered with
the approval of the Borough Council of Jim Thorpe to:
(1)
Adopt rules relating to the administration and enforcement of this
article; and
(2)
Enforce the provisions of this article and any rules promulgated under § 396-64B(1).
C.
If any person required to secure a permit under this article shall fail to file a report at the time specified under § 396-63 or shall file a report which on its face appears incorrect or insufficient, the tax collector or his duly appointed agents shall assess that person an amount of tax which the tax collector or its agents shall deem reasonable. In all cases of assessment, the tax collector or its agents shall give the parties assessed a notice in which it shall be stated the amount of tax imposed or levied.
D.
Any person aggrieved by any decision of the tax collector shall have
the right to appeal to the Court of Common Pleas, as in all other
cases.
The tax collector or its duly appointed agents shall have the
power to institute civil enforcement proceedings, in the name of the
Borough of Jim Thorpe, against any person who violates the provisions
of this article.
A.
Any person, firm, or corporation who shall violate any provision
of this article shall, upon conviction thereof, be sentenced to pay
fine of not more than $600, and in default of payment, to imprisonment
for a term not to exceed 30 days. Every day that a violation of this
article continues shall constitute a separate offense.
B.
If any person shall fail to pay the amount of tax due under this
article, interest at the rate of 10% per annum of the amount of tax
due, and an additional penalty of 0.05% of the amount of the unpaid
tax for each month or fraction thereof shall be added to the amount
of tax owed.
C.
If for any reason the tax is not paid when due and suit is brought
for the recovery of any tax, the person liable shall in addition be
liable for the costs of collection, court costs, and interest imposed
under this section.
