[Adopted 12-29-1967 by Ord. No. 3979 (Ch. 882 of the 1974
Codified Ordinances)]
This article is enacted pursuant to the authority granted by
the Local Tax Enabling Act[1] of the Commonwealth of Pennsylvania, Act No. 511 of December
31, 1965, and shall be known as the "Altoona Amusement Tax."
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
As used in this article, the following terms shall have the
meanings indicated:
All manner and forms of entertainment, including, among others,
theatrical or operatic performances, concerts, vaudeville, circuses,
carnivals and sideshows, all forms of entertainment at fairgrounds
and amusement parks, athletic contests, including wrestling matches,
boxing and sparring exhibitions, and football, basketball and baseball
games, skating, golfing, tennis, hockey; bathing, swimming, archery,
shooting, riding, dancing and all other forms of diversion, sport,
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 word "amusement," however, does not apply
to actual participation in sports where no fixed admission charge,
except dues, is paid, and does not include events sponsored by nonprofit
organizations, service organizations, fraternal organizations, churches
and school or other similar entities which rely upon the proceeds
of such events to pay the expenses thereof, which events are not held
solely for profit.
[Amended 7-25-1978 by Ord. No. 4544]
Any partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
Regular monetary charge of any character, including donations,
contributions, dues and membership fees (periodical or otherwise),
fixed and exacted, or in any manner received by producers, from the
general public, or a limited or selected number thereof, directly
or indirectly, for the privilege of attending or engaging in any entertainment
or amusement, provided that when such entertainment or amusement is
conducted at any roof garden, nightclub, cabaret or other place where
the charge for admission is wholly or in part included in the price
paid for refreshments, service or merchandise, the amount paid for
admission to such amusement shall be calculated on the basis of 50%
of the amount paid for the refreshments, service or merchandise.
Every natural person, copartnership, association or corporation.
When used in any clause prescribing and imposing a penalty, the word
"person," as applied to copartnerships or associations, means the
partners or members thereof, and as applied to corporations, the officers
thereof.
Any place, indoors or outdoors, within the City, where the
general public, or a limited or selected number thereof, may, upon
payment of an established price, attend or engage in any amusement,
including, among others, theaters, opera houses, amusement parks,
stadiums, arenas, baseball parks, skating rinks, circus or carnival
tents or grounds, fairgrounds, social, sporting, athletic, riding,
gun and country clubs, golf courses, bathing and swimming places,
dance halls, tennis courts, rifle or shotgun ranges, roof gardens,
cabarets, nightclubs and other like places.
Any person conducting a place of amusement 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.
The City of Altoona Finance Department.[1]
A.
A tax is hereby imposed upon the admission fee or privilege to attend
or engage in any amusement at the rate of $0.025 for each $1 or major
fraction thereof of the established price charged the general public,
or a limited or selected group thereof, by any producer for such privilege,
which shall be paid by the person acquiring such privilege.
[Amended 5-12-1993 by Ord. No. 5290]
B.
In the case of persons admitted free or at discounts from the face
value of the ticket to any place of amusement, the tax imposed by
this article shall be computed upon the actual receipts and not upon
the price charged to such other persons of the same class for the
same or similar accommodations.
[Amended 7-9-1997 by Ord. No. 5428]
C.
In the case of persons having the permanent or seasonal use of boxes
or seats in any place of amusement, the tax imposed by this article
shall be computed on the established price for which a similar box
or seat is used or reserved by or for the holder, such tax to be paid
by the producer. Any seats reserved and sold prior to the enactment
of this article shall not be subject to the tax.
A.
Producers shall pay the tax imposed by this article and shall be
liable to the City for the payment of the same into the City treasury
as hereinafter provided.
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 and such
amusement is to be conducted without the procurement of a permit or
permits required by this article, the tax imposed by this article
shall be paid by the owner, lessee or custodian of such place where
such temporary amusement is held or conducted unless paid by the producer
conducting the amusement.
A.
No producer shall continue to conduct or begin to conduct any form
of amusement at any permanent or temporary place of amusement or any
itinerant form of amusement within the City without first obtaining
an amusement permit therefor, paying the fee therefor, as now prescribed
by law, and paying the tax herein levied in accordance with this article.
B.
Every producer desiring to continue to conduct or hereafter to begin
to conduct any amusement within the City shall file an application
for a permanent, temporary or itinerant amusement permit, as the case
may be, with the Tax Officer. Every application for such a permit
shall be made upon a form prescribed, prepared and furnished by the
Tax Officer and shall set forth the name under which the applicant
conducts or intends to conduct a permanent or temporary place of amusement
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 Tax Officer may require. If the applicant has or intends to
have more than one place of amusement within the City, 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 Tax Officer for the purposes of identification shall be stated.
The application shall be signed and verified by oath or affirmation
by the producer, if the producer is a natural person, or, in the case
of an association, by a member or partner thereof, or, in the case
of a corporation, by an executive officer thereof or some person specifically
authorized by the corporation to sign the application, to which shall
be attached written evidence of his or her authority. Upon approval
of the application and payment of such fees as are now required by
law, the Tax Officer shall grant and issue to each applicant an amusement
permit for each place of amusement within the City set forth in his
or her application. Amusement permits shall not be assignable and
shall be valid only for the persons in whose names they are issued
and for the conduct of amusements at the places designated therein
and shall at all times be conspicuously displayed at the places for
which they are issued. The producer of an itinerant form of amusement
shall notify the Tax Officer promptly of any change in the originally
contemplated itinerary, either as to the date or time of the conduct
of the amusement at each place.
C.
Every producer at the time of making a report to the Tax Officer,
as required by such officer, shall compute and pay to the City of
Altoona Finance Department the taxes due to the City during the period
for which the report is made, except that in the case of places of
permanent amusement, the tax imposed shall be due and payable on the
10th day of each succeeding month. All taxes imposed by this article
shall bear interest at the rate of 1% per month or fractional part
of a month from the date they are due and payable until paid.
D.
The Tax Officer may suspend or, after hearing, revoke an amusement
permit whenever he or she 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 Tax Officer shall request the
holder thereof to surrender to him or her immediately all permits
or duplicates thereof issued to him or her, and the holder shall surrender
promptly all such permits to the Tax Officer as requested. Whenever
the Tax Officer suspends an amusement permit, he or she shall give
notice to the holder immediately and shall furnish a blank notice
of intention to appeal, which notice must be filed with the Tax Officer
by the holder within 15 days if the holder intends to appeal the Tax
Officer's decision.
Council shall constitute the board of appeals for hearing appeals
from suspensions or revocations of permits by the Tax Officer, and
its action shall be final. It shall be the duty of the Tax Officer
to be present at all meetings of such board of appeals. If requested
by Council, the City Solicitor and the City Controller shall also
be present. They shall furnish such information as is within their
possession.
The tax hereby imposed shall continue in force on a calendar-year
basis without annual reenactment, pursuant to the provisions of the
Local Tax Enabling Act approved December 31, 1965 (Act No. 511).[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
No producer shall neglect or refuse to make any report or payment
required by this article.
A.
Whoever violates any of the provisions of this article shall be fined
twice the amount of the regular amusement tax due and owing up to
a maximum of $1,000 plus the costs of prosecution.
B.
Any fine or penalty imposed for a violation of any of the provisions
of this article shall not affect the right of the City to present
an action of debt or other action for the recovery of the amount of
the amusement tax or taxes which should have been paid. If a producer
convicted of a violation of any of the provisions of this article
refuses, neglects or fails to pay the fine or penalty imposed and
the costs of prosecution, the producer may be imprisoned for not more
than 90 days, but this provision shall not prevent the collection
of such fine or penalty and costs by execution or other process, as
now or hereafter provided by general law or by ordinance of the City.
