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:
AMUSEMENT
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.
BOROUGH
The area within the corporate limits of the Borough of West
Mifflin.
COLLECTOR
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.
ESTABLISHED PRICE
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:
(1)
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.
(2)
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.
(3)
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.
PERSON
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.
PLACE OF AMUSEMENT
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.
PRODUCER
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.
TAXPAYER
Any person subject to the tax imposed by this article.
TAX YEAR
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.