[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Editor's Note: This ordinance also superseded former Art.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:
ADMISSION
A. 
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.
B. 
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.
AMUSEMENT
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.
BOROUGH
The Borough of Jim Thorpe.
COVER CHARGE
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.
PERMIT
The written evidence of authority granted by the Borough to a person to collect the tax.
PERSON
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.
TAX COLLECTOR
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.
C. 
The owner of a mechanical amusement device may, at the person's option, elect to forgo the reporting requirements outlined in Subsections A and B. If this election is made, the person shall, at the time of permit application, pay the maximum tax due per device.
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.