[Ord. 238, 11/7/1966, § 1; as amended by Ord. 685,
5/11/1998]
The following words or phrases when used in this Part shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning:
The monetary charge of any character whatsoever, including
donations, contributions and dues or membership fees (periodical or
otherwise) charged or paid for the privilege of attending or engaging
in amusements as hereinafter defined; provided, that in the case of
persons (except bona fide employees of the person conducting the amusement
or Borough officers on official business) admitted free or at reduced
rates at a time when, under circumstances under which an established
price is charged to other persons, the term "admission" shall mean
the established price as charged to other persons.
All manner and form of entertainment, diversion, sport, pastime
or recreation within the Borough for which admission is charged or
paid, except motion picture theaters. It is the intent of this definition
that the term "amusement" be defined as in the Local Tax Enabling
Act, 53 P.S. § 6901 et seq., and that the tax on "amusements"
levied herein be co-extensive with the tax on amusements authorized
and permitted by said Local Tax Enabling Act.
Includes natural persons, firms, associations, copartnerships
or corporations (except such corporations as are exempt from taxation
under Act 511 of 1965 of the General Assembly of December 31, 1965,
known as the Local Tax Enabling Act.
[Ord. 238, 11/7/1966, § 2; as amended by Ord. 741,
12/30/2002, § 1]
A tax is hereby imposed for general Borough purposes at the
rate of 10% on admissions to any amusement within the Borough of Jefferson
Hills; provided, that where no fixed admission is charged, the tax
shall be based upon the gross admission collected.
[Ord. 238, 11/7/1966, § 3; as amended by Ord. 298,
5/8/1972, § 1; and by Ord. 685, 5/11/1998]
1.
On and after the effective date of this Part, any person desiring
to conduct or continue to conduct any amusement within the Borough
shall file with the Borough Secretary or Borough Manager an application
for a permanent amusement permit, or a temporary amusement permit
as the case may be, and shall pay the fee for such permit required
by this section. In the case of any amusement that is to continue
for longer than seven days, a permanent amusement permit shall be
issued for a fee in an amount to be established from time to time
by resolution of Borough Council. In the case of any amusement that
is to continue for seven days or less, a temporary amusement permit
shall be issued for a fee in an amount to be established from time
to time by resolution of Borough Council.
2.
The Borough Secretary or Borough Manager shall furnish to the applicant
a temporary or permanent amusement permit on which the following information
shall be printed or inserted in ink or by typewriter:
A.
The name of the Borough, whether a temporary or permanent permit.
B.
The name and address of the person receiving the permit.
C.
The location of the amusement covered by the permit.
D.
The type of amusement.
E.
The period for which the permit is issued (permanent permits shall
be good until December 31 of the year in which issued; temporary permits
shall be good until the last day the amusement is continued, i.e.,
the expiration date contained in the permit).
F.
The number of the permit.
G.
The date when the permit is issued.
H.
The signature of the Borough Secretary or Borough Manager.
3.
Every permit shall be issued in duplicate; the original shall be
given to the person applying for the permit and the duplicate shall
be kept on file by the Borough Secretary or Borough Manager.
[Ord. 238, 11/7/1966, § 4; as amended by Ord. 685,
5/11/1998]
All amusement permits, temporary or permanent, issued by the
Borough Secretary or Borough Manager shall be prominently displayed
at the box office where admissions to amusements are collected.
[Ord. 238, 11/7/1966, § 5; as amended by Ord. 685,
5/11/1998]
1.
Every holder of a permanent amusement permit shall, on or before
the thirtieth day of every month, transmit to the Borough Secretary
or Borough Manager a report, certified to as correct by the taxable,
of the total admissions charged or collected and the total amount
of tax due from such person upon such admissions under this Part for
the previous month, and, at the same time shall pay over to the Borough
Secretary or Borough Manager the entire amount of tax due.
2.
Every holder of a temporary permit shall, at the close of each day
on which the amusement is held, pay over to the Borough Secretary
or Borough Manager the amount of tax due from such person under this
Part upon admissions for such day and, at the same time, shall submit
to the Borough Secretary or Borough Manager a report of the total
admissions charged or allocated on such day and shall pay daily to
the Borough Secretary or Borough Manager the total amount of tax due
on such admissions. On the day of expiration of such temporary permit,
the person to whom such permit is issued shall, in addition, submit
a report certified to as correct by the taxable, of all admissions
charged or collected during the period in which such temporary permit
was in effect and of all taxes due and paid.
3.
Further provided, that in every case the Borough Secretary or Borough
Manager shall furnish to the person paying any tax levied under this
Part a receipt for the payment of such tax.
[Ord. 238, 11/7/1966, § 6]
If any tax levied pursuant to this Part shall not be paid when
due, a penalty of 10% of the tax due and unpaid shall be added thereto.
[Ord. 238, 11/7/1966, § 7; as amended by Ord. 685,
5/11/1998; as amended by Ord. 741, 12/30/2002, § 1]
Any information gained by the Borough Secretary or Borough Manager
or any other official or agent of the Borough of Jefferson Hills as
a result of any returns, investigations or verifications required
or authorized by this Part shall be confidential, except for official
purposes, and except in accordance with proper judicial order, or
as otherwise provided by law. Any disclosure of any information contrary
to the provisions of this section shall constitute a violation of
this Part.
[Ord. 238, 11/7/1966, § 8; as amended by Ord. 741,
12/30/2002, § 1]
All taxes imposed by this Part, together with all penalties,
shall be recoverable by the Borough of Jefferson Hills as other debts
of like amount or kind are recoverable.
[Ord. 238, 11/7/1966, § 9; as amended by Ord. 685,
5/11/1998]
Any person convicted of violating or failing to carry out any
provisions or requirements of this Part, or of neglecting, failing
or refusing to furnish complete and correct reports or returns, or
to pay over any tax levied by this Part at the time required, or of
knowingly making any incomplete, false or fraudulent returns; or of
attempting to do anything whatever to illegally avoid the payment
of the whole or of any part of the tax imposed by this Part 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.
[Ord. 238, 11/7/1966, § 10; as amended by Ord.
741, 12/30/2002, § 1]
This Part shall not apply to any person or property as to who
or which it is beyond the legal power of the Council of the Borough
of Jefferson Hills to impose the tax or duties provided for.
