[Adopted 11-14-1967 by Ord. No. 1110 (Ch. 126, Art. II, of
the 1977 Code)]
A.
ADMISSION
CORPORATION
DUES
INCLUDES and INCLUDING
INITIATION FEES
MILITARY OR NAVAL FORCES OF THE UNITED STATES
PARTNER
PARTNERSHIP
PERSON
SECRETARY
TAXPAYER
Definitions. As used in this article, the following words and phrases
shall have the meanings ascribed to them in this section, except when
the context clearly indicates a different meaning:
Includes the charges made for seats and tables, reserved
or otherwise, and other similar accommodations.
Includes associations, joint stock companies and insurance
companies.
Includes any assessment, irrespective of the purpose for
which made, and any charges for social privileges or facilities, or
for golf, tennis, polo, swimming or other athletic or sporting privileges
or facilities for any period of more than six days.
When used in a definition contained in this article, shall
not be deemed to exclude other things otherwise within the meaning
of the term defined.
Includes any payment, contribution or loan required as a
condition precedent to membership, whether or not any such payment,
contribution or loan is evidenced by a certificate of interest or
indebtedness or share of stock, and irrespective of the person or
organization to whom paid, contributed or loaned.
Includes the Marine Corps, the Coast Guard, the Army Nurse
Corps, Female, and the Navy Nurse Corps, Female.
Includes a member in any syndicate, group, pool, joint venture
or organization.
Includes a syndicate, group, pool, joint venture or other
unincorporated organization through or by means of which any business,
financial operation or venture is carried on, and which is not, within
the meaning of this title, a trust or estate or a corporation.
Includes an individual, trust, estate, partnership, company
or corporation.
The Secretary of the Council of the Borough of West View.
Any person subject to a tax imposed by this article.
B.
Word usage. For the purposes of this article, the singular shall
include the plural, and the masculine shall include the feminine and
the neuter.
Commencing January 1, 1968, a tax for general revenue purposes
is hereby imposed, assessed and levied, pursuant to the authority
granted to the Borough of West View by Act No. 511 of the 1965 Session
of the General Assembly of the Commonwealth of Pennsylvania,[1] upon all admissions paid to any place in the Borough,
as follows:
A.
Single or season ticket: subscription.
(1)
Rate. A tax of 5% of the amount paid for an admission to any place,
whether paid in the form of a ticket, donation, subscription or other
form of admission arrangement, is hereby imposed. In the case of persons
[except children under 12 years of age, bona fide employees, municipal
officers on official business and members of the military or naval
forces of the United States when in uniform] admitted free or at reduced
rates to any place at any time when and under circumstances under
which an admission charge is made to other persons, an equivalent
tax shall be collected, based on the price so charged to such other
persons for the same or similar accommodations, to be paid by the
person so admitted. No tax shall be imposed on the amount paid for
the admission of a child under 12 years of age if the amount is less
than $0.10.
B.
Tax on cabarets, roof gardens, etc.
(1)
Rate. A tax equivalent to 5% of all amounts paid for admission, refreshment, service and merchandise at any roof garden, cabaret, dance floor or other similar place furnishing a public performance for profit is hereby imposed, if any payment, or part thereof, for admission, refreshment, service or merchandise entitles the person to be present during any portion of such performance. No tax shall be applicable under Subsection A(1) on account of an amount paid with respect to which tax is imposed under this subsection.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
The price (exclusive of the tax to be paid by the person paying for
admission) at which every admission ticket or card is sold shall be
conspicuously and indelibly printed, stamped or written on the face
or back of that part of the ticket which is to be taken up by the
management of the theater, opera or other place of amusement, together
with the name of the vendor if sold other than at the ticket office
of the theater, opera or other place of amusement.
B.
Failure to print correct price on ticket. Whoever sells an admission ticket or card on which the name of the vendor and price is not printed, stamped or written, as provided in Subsection A, or whoever sells an admission ticket or card at a price in excess of the price so printed, stamped or written thereon, shall be liable to the penalties provided in § 260-20.
[Amended 2-2-1977 by Ord. No. 1191]
A.
Rate. There shall be levied, assessed, collected and paid:
(1)
On dues or membership fees, a tax equivalent to 5% of any amount
paid as dues or membership fees to any social, athletic or sporting
club or association, if the dues or fees of an active resident annual
member are in excess of $25 per year.
(2)
On initiation fees, a tax equivalent to 5% of any amount paid as
initiation fees to such a club or organization, if such fees amount
to more than $25 or if the dues or membership fees, not including
initiation fees, of an active resident annual member are in excess
of $25 per year.
(3)
On life membership, a tax equivalent to the tax upon the amount paid
by active resident annual members for dues or membership fees other
than assessments, but no tax shall be paid upon the amount paid for
life membership. In such a case, the tax shall be paid annually at
the time for the payment of dues by active resident annual members.
A.
Collection by recipient on admissions, dues and fees. Every person receiving any payments for admission, dues or fees, subject to the tax imposed by § 260-12 or 260-14, shall collect the amount thereof from the person making such payments. Every club or organization having life members shall collect from such members the amount of the tax imposed by § 260-14.
C.
Time for payment. The tax shall, without assessment or notice from
the Secretary, be due and payable to the Secretary at the time fixed
for filing the return. If any producer shall neglect or refuse to
make any report and payment as herein required, an additional 10%
of the amount of the tax shall be added by the Secretary and collected.
A.
Compliance required. Every person required under § 260-15A to collect the taxes imposed by this article shall make returns under oath, in duplicate, in such manner and containing such information as the Secretary may, by regulation, prescribe.
B.
Time for filing. The returns required under this section shall be
made by the 15th day of each month for the prior month.
C.
With whom filed. The returns shall be filed with the Secretary.
All such taxes shall be recoverable by the Solicitor of the
Borough of West View as other debts are now by law recoverable.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the Treasury
of the Borough of West View for the use and benefit of the said Borough
of West View.
A.
The Secretary 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.
B.
The Secretary, or any agent or employee designated in writing by
the Council, is hereby authorized to examine the books, papers and
records of any person, firm or corporation required by this article
to file a return, in order to verify the accuracy of the return, or
if no return was made, to ascertain the tax imposed by this article.
Every such person, firm or corporation required to make a return is
hereby directed and required to give to the said Secretary, or any
person designated by the Council, the means, facilities and opportunity
to make such examination and investigation as is hereby authorized,
and to this end may compel the production of the books, papers and
records and the attendance of all persons before him, whether as parties
or as witnesses, whom he believes to have knowledge and relevant facts
with respect to such return or returns.
[Added 2-2-1977 by Ord. No. 1191]
Any person who shall violate any of the provisions of this article
shall, upon conviction thereof before any Magisterial District Judge,
be subject to a fine of not more than $300 and costs of prosecution
and, in default of payment of such fine and costs, to imprisonment
for not more than 30 days.
This article has been adopted under the authority vested in
the Council of the Borough of West View by Act No. 511 of the 1965
Session of the General Assembly of the Commonwealth of Pennsylvania,[1] the terms and provisions of which are hereby accepted
and adopted, and in accordance with the provisions hereof, the Secretary
is duly constituted and appointed by the Council of the Borough of
West View as the agent for the assessment and collection of the taxes
imposed under the authority of such Acts and under the provisions
of this article.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
