[Adopted 4-7-1976 by Ord. No. 793 (Ch. 24, Part 4, of the
1999 Code of Ordinances)]
[Amended 4-4-1978 by Ord. No. 826]
A.
AMUSEMENT
BOROUGH
COLLECTOR
ESTABLISHED PRICE
(1)
(2)
(3)
PERSON
PLACE OF AMUSEMENT
PRODUCER
TAXPAYER
TAX YEAR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
All manner and forms of entertainment, including, among others,
theatrical or operatic performances, concerts, vaudeville, circus,
carnival and side shows, all forms of entertainment at fairgrounds
and amusement parks, athletic contests, including wrestling matches,
boxing and sparring exhibitions, football, baseball and basketball
games, skating, golfing, tennis, hockey, bathing, swimming, archery,
bowling, shooting, riding, dancing and all other forms of diversion,
sports, 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 than tangible property, or specific personal or
professional services.
The area within the corporate limits of the Borough of West
Mifflin.
The person designated from time to time by the Council of
West Mifflin to enforce and administer this article and collect the
taxes provided for hereunder.
Regular monetary charge of any character whatsoever, including
but not limited to donations, contributions, dues and initiation fees,
fixed and exacted, or in any manner received, by producers as herein
defined from the general public or a limited or selected number thereof,
directly or indirectly, for the privilege of admission to any entertainment
or amusement, provided that:
When such entertainment or amusement is conducted in any roof
garden, nightclub, cabaret or other place where the charge for admission,
wholly or in part, is included in the price paid for refreshments,
service or merchandise, the amount paid for admission to such amusement
shall be deemed to be 50% of the amount paid for refreshment service
and merchandise.
When such amusement is conducted at a social club or fraternal
organization which also furnishes entertainment for which a separate
charge is made, the established price shall be deemed to be 50% of
the gross receipts.
Where admission is obtained to any amusement solely or partly
by a contribution or donation and there is no fixed price for such
amusement and not less than 75% of the proceeds of the amusement inure
exclusively to the benefit of a charitable organization, the established
price for such amusement for purposes of the tax shall be 25% of the
total donation, contribution and other monetary charge. Where a fixed
price has been established for the general public for a particular
amusement which is sponsored by a charitable organization, such fixed
price shall be the established price for the purposes of the tax without
regard to the foregoing seventy-five-percent requirement.
Any individual, partnership, limited partnership, association,
corporation, trust or estate. Whenever used in any section prescribing
and imposing a penalty, the term "person," as applied to associations
or partnerships, shall mean the members or partners thereof, and,
as applied to corporations, the officers thereof.
Any place indoors or outdoors, within the corporate limits
of the Borough of West Mifflin, where the general public or a limited
or selected number thereof may, upon payment of an established price,
attend or engage in any amusement as heretofore defined, including,
among others, theaters, opera houses, amusement parks, stadia, arenas,
baseball or football parks or fields, skating rinks, circus or carnival
tents or grounds, fairgrounds, bowling alleys, billiards or pool rooms,
shuffleboard rooms, nine- or ten-pin alleys, riding academies, social,
sporting, athletic, riding, gun and country clubs, golf courses, bathing
and swimming places, dance halls, tennis courts, archery, rifle, pistol
or shotgun ranges, arcades, roof gardens, cabarets, nightclubs and
other like places.
Any person, as herein defined, conducting any place of amusement,
as herein defined, where the general public or a limited or selected
number thereof may, upon the payment of an established price, attend
or engage in any amusement.
Any person subject to the tax imposed by this article.
The fiscal year beginning July 1, 1976, and ending at 12:00
midnight on June 30, 1977, and from there on shall mean the twelve-month
period from July 1 through June 30.
Any business that is conducted for a limited period of time.
B.
The singular shall include the plural, and the masculine shall include
the feminine and neuter.
[Amended 4-4-1978 by Ord. No. 826]
For the tax year beginning July 1, 1976, and ending at 12:00
midnight on June 30, 1977, and continuing thereafter for the tax year
beginning July 1, 1977, and ending at 12:00 midnight on June 30, 1978,
and thereafter continuing year to year on a tax-year basis, an amusement
tax is hereby imposed by the Borough of West Mifflin upon the privilege
of admissions to amusements, including every form of entertainment,
diversion, sports, recreation and pastime, in the manner and at the
rate hereinafter set forth.
A.
On and after the effective date of this article, it shall be unlawful
for any producer to continue to conduct, or thereafter to begin to
conduct, any form of amusement at any permanent or temporary place
of amusement, or an itinerant form of amusement, within the Borough
of West Mifflin, unless an amusement permit or permits shall have
been issued to him.
B.
Every producer desiring to continue to conduct, or hereafter to begin
to conduct, any amusement within the Borough of West Mifflin shall
file an application for a permanent, temporary or itinerant amusement
permit or permits, as the case may be, with the Secretary of the Borough
of West Mifflin. Every application for such permit or permits shall
be made upon a form prescribed, prepared and furnished by the Borough
Secretary and shall set forth the name under which the applicant conducts
or intends to conduct a permanent or temporary place, or an itinerant
form of amusement, the location of the permanent or temporary place
of amusement, whether or not the applicant is the holder of a mercantile
license in effect when the application is made, and, if so, the number
of such license and such other information as the Borough Secretary
may require. If the applicant intends to have more than one place
of amusement within the Borough of West Mifflin, the application shall
state the location of each place of amusement and, in the case of
an itinerant form of amusement, the date and length of time such amusement
is to be conducted at each place. In the case of an application for
a permit for a temporary place of amusement, the application shall
state the name and address of the owner, lessee or custodian of the
premises upon which such amusement is to be conducted. If the applicant
is an association or a corporation, the names and addresses of the
principal officers thereof and any other information prescribed by
the Borough Secretary for purpose of identification shall be stated.
The application shall be signed and verified by oath or affirmation
by the producer if a natural person, and, in the case of an association,
by a member or partner thereof, and, in the case of a corporation,
by the executive officer thereof or some person specifically authorized
by the corporation to sign the application, to which shall be attached
the written evidence of the authority. Upon approval of the application,
the Secretary of the Borough of West Mifflin shall grant and issue
to each applicant an amusement permit for each place of amusement
within the Borough of West Mifflin set forth in his application. Amusement
permits shall not be assignable and shall be valid only for the person
in whose name issued and for the conduct of amusements at the places
designated therein and shall at all times be conspicuously displayed
at the place for which issued. The producer of an itinerant form of
amusement shall notify the Secretary of the Borough of West Mifflin
promptly of any change in the original contemplated itinerary, either
as to date or time of the conduct of the amusement at each place.
C.
The Secretary of the Borough of West Mifflin may suspend or, after
hearing, revoke the amusement permit whenever he finds that the holder
thereof has failed to comply with any of the provisions of this article.
Upon suspending or revoking any amusement permit, the Secretary of
the Borough of West Mifflin shall request the holder thereof to surrender
to him immediately all permits or duplicates thereof issued to him,
and the holder shall surrender promptly all such permits to the Secretary
of the Borough of West Mifflin as requested. Whenever the Secretary
of the Borough of West Mifflin suspends an amusement permit, he shall
notify the holder immediately and afford him a hearing, if desired,
and if a hearing has not already been afforded. After such hearing,
the Secretary of the Borough of West Mifflin shall either rescind
his order of suspension or, good cause appearing therefor, shall continue
the suspension or revoke the permit.
D.
Any person aggrieved by a final decision of the Secretary of the
Borough of West Mifflin in revoking a permit or in refusing to issue
a permit may appeal to the Council of the Borough of West Mifflin
within 10 days after receipt of the final decision of the Borough
Secretary. Any such appeal shall be made in writing by certified mail
to the Council of the Borough of West Mifflin. Upon receipt of an
appeal within the aforesaid ten-day period of limitation, the Council
shall afford the aggrieved person a hearing. After such hearing, the
Council of the Borough of West Mifflin shall either rescind the aforesaid
order or, good cause appearing therefor, shall affirm the order of
the Borough Secretary.
E.
Appeals from decisions of Council under this section may be taken
by any person aggrieved by appeal to court within 30 days after notice
of the decision is issued.
[Amended 4-4-1978 by Ord. No. 826; 4-15-1986 by Ord. No. 922; 12-29-2003 by Ord. No. 1127; 12-16-2008 by Ord. No. 1162]
Every person, for the privilege of admission to any amusement
in the Borough of West Mifflin, shall pay an amusement tax, which
shall be paid at the rate set forth below:
A.
A rate of 5% of the established price charged the general public,
or a limited or selected group thereof, by any producer for the privilege
to attend or engage in any amusement, which shall be paid by the person
acquiring such privilege; provided, however, if the established price
is based on a single admission charge per day which entitles the taxpayer
to enjoy or participate in a majority of the amusement, rides or events
offered that day, then the rate of the tax shall be 5% of the established
price per admission ticket per day, not to exceed $0.50 per person,
whichever is less.
B.
In the case of persons having the permanent use of boxes or seats
in any place of amusement, or a lease for any use of such boxes or
seats in any place of amusement, the tax imposed by this article shall
be computed on the price charged for such boxes or seats, or rental
charge for the use of such boxes or seats, in such places of amusement,
which tax shall be paid by the holder or lessee.
C.
On admissions to golf courses, 5%. The tax base upon which the tax
shall be levied shall not exceed 40% of the green fee. The green fee
shall include all costs and admissions to the golf course.
D.
On admissions to bowling alleys or bowling lanes, 5%. The tax base
upon which the tax shall be levied shall not exceed 40% of the charges
imposed upon a patron for the sale of admissions to or the privilege
of admissions to a bowling alley or bowling lane to engage in one
or more games of bowling.
A.
Producers shall collect the tax imposed by this article and shall
be liable to the Borough of West Mifflin as agents thereof for the
payment of the same into the Borough of West Mifflin's general
revenue fund as herein provided in this article.
B.
Where permits are obtained for conducting temporary amusements by
persons who are not the owners, lessees or custodians of the places
where the amusements are to be conducted, or where the temporary amusement
is permitted by the owner, lessee or custodian of any place to be
conducted without the procurement of a permit or permits required
by this article, the tax imposed by this article shall be collected
by the owner, lessee or custodian of such place where such temporary
amusement is held or conducted, and unless paid to the Borough of
West Mifflin by the producer conducting the amusement, the owner,
lessee or custodian of such place where such temporary amusement is
held or conducted shall pay to the Borough of West Mifflin the tax
imposed by this article.
A.
Every producer, except as hereinafter provided, conducting a place
of amusement, on or before the 15th day of each month for the prior
month, shall file a return under oath or affirmation to the Collector
of Taxes, on a form prescribed and prepared by the Collector of Taxes,
of the amount of taxes collected by him during the preceding month.
B.
Every producer conducting a temporary place of amusement, or itinerant
form of amusement, shall file a return with the Collector of Taxes,
or any duly authorized agent of his, promptly after each performance;
if the producer conducting a temporary place of amusement, or itinerant
form of amusement, shall fail to file the aforesaid return, it is
the duty of the owners, lessees, or custodians of the place where
the temporary amusement is held or conducted to file the required
return.
C.
Every producer, or person required to file a return hereunder, at
the time of making a return required by this section, shall compute
and pay to the Collector of the tax the taxes collected by him and
due to the Borough of West Mifflin for the period which the return
is made; provided, however, that such producer, or person who is required
to file said return, may deduct therefrom 2% per year if payment is
made on or before the due date thereof. The amount of all taxes imposed
under the provisions of this article shall, in the case of places
of permanent amusement, be due and payable on the day the returns
in such cases are required to be made under this section, and all
such taxes shall bear interest at the rate of 1% per month or fractional
part of a month from the date.
D.
Any producer, or person who is required to collect the said tax and
to make a return under this article, who shall neglect or refuse to
collect the tax or to make a return shall be liable for payment of
the taxes as herein required, and an additional 10% of the amount
of tax due shall be added by the Collector of Taxes and collected
from the aforesaid producer or person.
All such taxes and penalties shall be recoverable by the Solicitor
of the Borough of West Mifflin as other debts are now by law recoverable.
This section shall not be construed to limit the Borough of West Mifflin
from recovering delinquent taxes by any other means provided by the
Local Tax Collection Law, Act of May 25, 1945, P.L. 1050, and its
amendments.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid unto the Treasurer
of the Borough of West Mifflin for the general use and benefit of
the said Borough of West Mifflin.
The Collector of Taxes shall be designated and appointed from
time to time by ordinance of, and shall receive such compensation
for his services and expenses as determined from time to time by,
the Council of the Borough of West Mifflin. The Collector of Taxes
shall furnish a bond with corporate surety acceptable to the Council
of the Borough of West Mifflin, conditioned upon the faithful performance
of his duties as prescribed by this article. The amount of the bond
shall be set by ordinance of the Council of the Borough of West Mifflin.
A.
It shall be the duty of the Collector to collect and receive the
taxes, fines and penalties imposed by this article. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such receipt.
B.
The Collector is hereby charged with the administration and enforcement
of the provisions of this article and is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this article,
including provisions for the reexamination and correction of returns,
payments alleged or found to be incorrect, or as to which an overpayment
is claimed or found to have occurred. Before exercising any power
granted by Section 18 of the Local Tax Enabling Act, Act 511 of 1965,[1] as amended, it shall be the duty of the Collector of Taxes
to afford any person a hearing, after giving at least 10 days' written
notice to such person of the intention to exercise such power and
the right to such hearing. Any person aggrieved by any decision of
the Collector of Taxes shall have the right to appeal as provided
by law.
[1]
Editor's Note: See 53 P.S. § 6924.701.1.
C.
The Collector of Taxes is hereby authorized to examine the books,
papers and records of any producer, in order to verify the accuracy
of any return made or, if no return was made, to ascertain the tax
due. Every such producer, or supposed producer, is hereby directed
and required to give the Collector, or his authorized agent, the means,
facilities and opportunity for such examination and investigation
as are hereby authorized.
D.
The Collector is hereby instructed and authorized to impound all
returns, verifications and records that come into his custody through
the operation of this article.
[Amended 3-16-1999 by Ord. No. 1094]
Whoever makes any false or untrue statement on his return or
refuses to permit inspections of the books, records or accounts of
any amusement operation in his custody or control when the right to
make such inspections by the Collector or his authorized agent is
requested and whoever fails or refuses to file a return required under
this article or whoever fails or refuses to procure an amusement permit
when required under this article or fails to keep his amusement permit
conspicuously posted at his place of business as required herein shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$600, plus costs, and, in default of payment of said fine and costs,
to a term of imprisonment not to exceed 30 days. Each day that a violation
of this article continues shall constitute a separate offense.
A.
Nothing contained in this article shall be construed to empower the
Borough to levy and collect the taxes hereby imposed on any person
or any business or any portion of any business not within the taxing
power of the Borough of West Mifflin under the Constitution of the
United States and the laws and Constitution of the Commonwealth of
Pennsylvania.
B.
The provisions of this article shall not apply to admissions to motion-picture
theaters or to membership dues, fees or assessments of charitable,
religious, beneficial or nonprofit organizations. This article does
not levy, assess, or collect a tax on admissions to motion-picture
theaters or levy, assess, or collect a tax on memberships or membership
dues, fees or assessments of charitable, religious, beneficial or
nonprofit organizations.[1]
[Added 12-16-2008 by Ord. No. 1162]
A.
There shall be allowable to a person, as a credit against tax levied by this article, as amended, an amount equal to the license fee imposed on the licensing of mechanical, electrical and electronic devices for the playing of games and amusements in the Borough of West Mifflin, as imposed by Chapter 78, Article II, Mechanical Devices, of the Code of the Borough of West Mifflin, but only if:
B.
Limitations on the amount of credit. The credit allowed by Subsection A shall not exceed whichever of the following is the lesser:
(1)
No credit shall be given towards the first $100,000 of tax imposed
by this article during a calendar year beginning January 1 and ending
at 12:00 midnight on December 31.
(2)
The amount of credit allowable under Subsection A shall not reduce the amount of tax imposed by this article to less than $100,000 during any calendar year as heretofore defined.
(3)
The credit allowable must be claimed during the calendar year, which
is the period beginning January 1 and ending at 12:00 midnight on
December 31, in which said license fee was paid.
(4)
No credit shall be allowed for any other license year, which commences
January 1 and ends at 12:00 midnight on December 31, other than the
current license year in which the mechanical, electrical and electronic
device license fee accrued and was paid. Example: Any license fee
paid during the calendar year 1982 must be claimed as a credit on
any amusement tax return filed during the calendar year 1982, as more
fully explained in the following examples:
(a)
Any license fee paid during the calendar year 1982 must be claimed
as a credit on an amusement tax return filed during the calendar year
1982.
(b)
No credit shall be allowed for a license fee paid during the
calendar year 1982 on an amusement tax return filed in 1981 or 1983,
etc.
(c)
No credit shall be allowed for the aforesaid license fee paid
during the calendar year if an amusement tax return was not filed
during the said calendar year, even though the taxpayer should have
filed a return and taxes have accrued during said calendar year.
(d)
No credit shall be allowed for payment of said license fee on
an amusement tax return unless specifically claimed on an amusement
tax return during the calendar year it was filed, nor shall a credit
be allowed for any amusement tax return untimely filed.
(e)
The credit allowable for a calendar year shall not reduce any
tax liability due on all amusement tax returns filed in a calendar
year to less than $100,000. Examples:
[1]
During a calendar year, if a taxpayer pays $100,000 in amusement
tax and $10,000 in mechanical license fees, no credit is allowable.
[2]
During a calendar year, if a taxpayer pays $105,000 in amusement
tax and $10,000 in mechanical license fees, the taxpayer may claim
a five-thousand-dollar credit in an amusement tax return.
[3]
During a calendar year, if a taxpayer pays $112,000 in amusement
tax and $10,000 in mechanical license fees, the taxpayer may claim
the full ten-thousand-dollar credit and pay an amusement tax of $102,000.
(f)
No credit shall be allowed on the aforesaid license fee if the
license fee was not paid during the calendar year for which an amusement
tax return was filed. Furthermore, in order for the taxpayer to claim
a tax credit for payment of a license fee, the taxpayer must have
paid all accrued amusement taxes due and owing the Borough to the
date the return is filed, and, secondly, if any additional taxes are
due and owing on said return after the deduction of allowable credits,
the taxpayer must pay, at the time of filing said return, the amount
of tax due and owing.
(g)
No credit can be claimed against the first $100,000 of amusement
tax during a calendar year, and any excess credit cannot be carried
forward to another calendar year or backwards retroactively.
C.
No mechanical, electrical and electronic device license fee shall
be allowed as a credit unless the same has been paid.
D.
This section allowing credits under certain circumstances does not
relieve any person from filing an amusement tax return even though,
due to the provisions of this article, no tax liability would be incurred.
Failure to file an amusement tax return during the calendar year the
said mechanical, electrical and electronic device license fee was
paid shall result in a disallowance of said credit, even though, if
said amusement tax return was timely filed, said credit would have
been allowable.
This article shall become effective July 1, 1976, and shall
remain in effect thereafter, from tax year to tax year, on a fiscal-year
basis.
