§ 260-11Definitions and word usage.
§ 260-12Imposition of admissions tax.
§ 260-13Printing of price on ticket required; failure to comply.
§ 260-14Imposition of membership fee tax.
§ 260-15Payment of tax.
§ 260-17Recovery of taxes.
§ 260-18Disposition of taxes received.
§ 260-19Administration and enforcement.
§ 260-20Violations and penalties.
§ 260-21Statutory authority.
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.
- INCLUDES and INCLUDING
- 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.
- INITIATION FEES
- 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.
- MILITARY OR NAVAL FORCES OF THE UNITED STATES
- 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.
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,
Single or season ticket: subscription.
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.
Tax on cabarets, roof gardens, etc.
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.
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.
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.
Rate. There shall be levied, assessed, collected and paid:
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.
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.
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.
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.
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.
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.
Time for filing. The returns required under this section shall be made by the 15th day of each month for the prior month.
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.
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.
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.
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,