[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:
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.
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.
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.
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.
