[Adopted 12-27-1956 by Ord. No. 1956-8]
This article shall be known and may be cited as the "City Amusement Tax Ordinance."
The following words or phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
ADMISSION
Monetary charge of any character whatever, including donations, contributions, and dues, or membership fees (periodic or otherwise) charged or paid for the privilege of attending or engaging in amusements, or for the use of any card, device or other instrumentality connected with attending or engaging in amusements, as hereinafter defined.
AMUSEMENT
All manner and forms of entertainment, including, among others, theatrical performances, operatic performances or concerts; all public speaking, including lectures, readings and speeches, whether it be educational, religious, political, humorous or civic; moving pictures; vaudeville; circuses; carnivals; rodeos; sideshows, including all forms of entertainment at fairgrounds and amusement parks; athletic contests, including football, baseball, basketball, tennis, golf, hockey, archery, boxing, wrestling, sparring, swimming, bathing, horseback riding, dancing, bowling, shooting galleries and exhibitions, roller and ice skating and all other forms of sports, recreation, pastime, shows, exhibitions, contests, displays, and games not specifically named herein, where admissions, charges, donations, contributions or monetary charges of any character from the general public, or a limited or selected number thereof, are derived directly or indirectly in return for attending, provided that "amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of religious institutions or police or firemen's pension organizations.
PERSON
Includes a natural person, firm, association, copartnership, or corporation (except such corporations as are exempt from taxation under the Act of Assembly, 1947, P.L. 1145, No. 481[1]).
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A tax is hereby imposed at the rate of $0.005 for every $0.10 of admission to any amusement within the City of Pittston, provided that, where no fixed admission is charged, the tax shall be based upon the gross admissions collected.
A. 
Any person desiring to conduct, or to continue to conduct, any amusement within the City shall file with the Pittston City Code Enforcement Officer an application for a permanent amusement permit or a temporary amusement permit, as the case may be. In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued. The fee for issuing a permanent amusement permit and a temporary amusement permit shall be as set by resolution of the City Council.
B. 
The Pittston City Code Enforcement Officer (hereinafter called the "Collector") shall procure at the expense of the City a sufficient number of permit forms, on each of which the following information shall be printed or inserted in ink or by typewriter:
(1) 
The name of the City.
(2) 
Whether a temporary or a permanent permit.
(3) 
The name and address of the person receiving the permit.
(4) 
The location of the amusement covered by the permit.
(5) 
The type of amusement.
(6) 
The period for which the permit is issued. (Permanent permits shall be good until the first Monday of January following the date issued; temporary permits shall be good until the last day the amusement is conducted.)
(7) 
The number of the permit.
(8) 
The date issued.
(9) 
The signature of the City Treasurer.
C. 
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 Collector.
D. 
In case of loss, defacement, or destruction of any permit, the person to whom the permit was issued shall apply to the City Treasurer, who may issue a new permit, for which a fee as set by resolution of the City Council shall be charged.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
Every holder of a permanent permit shall, on or before the tenth day of every month, transmit to the Collector a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from each person upon such admissions under this article and at the time shall pay over to the Collector the entire amount of tax due.
B. 
Every holder of a temporary permit shall, at the time of the day following the day on which the amusement is held, pay over to the Collector the amount of tax due from such person under this article upon admissions for the period of the preceding day, and at the same time shall submit to the Collector a report of the total admissions charged or collected on such day and 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, under oath or affirmation, of all admissions charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid.
C. 
In every case, the Collector shall furnish to the person paying any tax levied under this article a receipt for the payment of such tax.
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
Any information gained by the Collector or any other official or agent of the City as a result of any returns, investigations, or verifications required or authorized by this article 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 investigation or information contrary to the provisions of this section shall constitute a violation of this article.
All taxes imposed by this article, together with all penalties, shall be recoverable by the City as other debts of like amount are recoverable.
Any person convicted of violating or failing to carry out any of the provisions or requirements of this article or of neglecting, failing, or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this article at the time required or of knowingly making a false, incomplete or fraudulent return or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not exceeding $100 for each offense, and the costs of prosecution thereof, and, in default thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the City of Pittston to impose the tax or duties herein provided for.