[Adopted 11-13-1978 by Ord. No. 11-13-78C]
This ordinance shall be known as the "Municipality of Bethel Park Amusement Tax Ordinance."
The following words and phrases, when used in this ordinance, shall have the meaning ascribed to them in this section except when the context clearly indicates a different meaning:
AMUSEMENT — All manner and forms of entertainment, including, among others, lectures; vaudeville, circus, carnival and side shows; all forms of entertainment at fairgrounds and amusement parks; athletic contests, including wrestling matches, boxing and sparring exhibitions, football, basketball and baseball games, skating, golfing, tennis, hockey, swimming, archery, bathing, shooting, riding, dancing, bowling and all other forms of diversion, sport, recreation or pastime; show exhibitions; contests, displays and games and all other methods of obtaining admission charges, donations, contributions, or monetary charges of any character from the general public or return for other than tangible property of specific personnel or professional services. The term "amusement" shall not apply to actual participation in sports where no fixed admission charge is paid.
ASSOCIATION — Any partnership, limited partnership or other form of unincorporated enterprise owned by two or more persons.
ESTABLISHED PRICE — Regular monetary charges of any character whatever, including donations, contributions and dues on membership fees, periodical or otherwise fixed and exacted or in any manner received by producers, as herein defined, from the general public or a limited or selected number thereof, directly or indirectly, for the privilege of attending or engaging in any entertainment or amusement, provided that when such entertainment or amusement is conducted at any roof garden, nightclub, cabaret or other place where the charge for admission is wholly or in part included in the price paid for refreshment, service or merchandise, the amount paid for admission to such amusement shall be deemed to be 50% of the amount for refreshment, service and merchandise. The term "dues" shall not apply to the regular established dues or membership fees of private clubs, lodges or fraternal organizations, but any special assessment made by such organizations for any affair at which entertainment is prohibited shall be subject to tax as set forth in this ordinance.
PERSONS — Every natural person, copartnership, association or corporation or quasi-municipal corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person," as applied to copartnerships or association, shall mean the partners or members thereof and, as applied to corporations, the officers thereof.
PLACES OF AMUSEMENT — Any place, indoors or outdoors, within the Municipality of Bethel Park where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, as herein defined, including, among others, amusement parks; stadiums; arenas; baseball parks, skating rinks; circus or carnival tents or grounds; sporting, athletic, riding, gun and country clubs; golf courses; bathing and swimming places; dance halls; bowling alleys; tennis courts; rifle or shotgun ranges; roof gardens; cabarets; nightclubs; and other like places.
PRODUCER — Any person, as herein defined, conducting any place of amusement, as herein defined, where the general public or a limited or selected number thereof may, upon payment of any established price, attend or engage in any amusement.
SECRETARY — The Secretary of the Municipality of Bethel Park.
On and after the effective date of this ordinance, it shall be unlawful for any producer to continue to conduct or thereafter to begin to conduct any form of amusement in any permanent or temporary place of amusement, or any itinerant form of amusement within the Municipality of Bethel Park, unless an amusement permit or permits shall have been issued to him and the fees paid therefor as not prescribed by law and the tax herein imposed paid in accordance with the provisions herein made.
Application and issuance.
Every producer desiring to continue to conduct or hereafter to begin to conduct any amusement within the Municipality of Bethel Park shall file an application for a permanent, temporary or itinerant amusement permit or permits, as the case may be, with the Secretary. Every application for such permit or permits shall be made upon a form prescribed, prepared and furnished by the Secretary and shall set forth the name under which the applicant conducts or intends to conduct a permanent or temporary place of an itinerant form of amusement, the location of the permanent or temporary place or an itinerant form of amusement, the location of the permanent or temporary place of amusement, whether or not the applicant is the holder of a mercantile license in effect when the application is made and, if so, the number of such license, and such other information as the Secretary may require. If the applicant has or intends to have more than one place of amusement within the Municipality of Bethel Park, the applicant shall state the location of each place of amusement and, in the case of itinerant forms of amusement, the date and length of time such amusement is to be conducted at each place. In the case of an application for a permit for a temporary place of amusement, the application shall state the name and address of the owners, or the lessee or custodian of the premises upon which such amusement is to be conducted. If the applicant is an association or corporation, the names and addresses of the principal officers thereof and any other information prescribed by the Secretary for purposes of identification shall be stated. The application shall be signed and verified by oath or affirmation by the producer, if a natural person, and, in the case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.
Upon approval of the application and payment of any permit fee or fees required by law, the Secretary shall grant and issue to each applicant an amusement permit for each place of amusement within the Municipality of Bethel Park set forth in his application.
Amusement permits shall not be assignable and shall be valid only for a person in whose name issued and for the conduct of amusements at the places designated therein and shall at all times be conspicuously displayed at the places for which issued. The producer of an itinerant form of amusement shall notify the Secretary promptly of any change in the originally contemplated itinerary, either as to date or time of the conduct of the amusement at each place.
The Secretary may suspend or, after hearing, revoke an amusement permit whenever he finds that the holder thereof has failed to comply with any of the provisions of this ordinance. Upon suspending or revoking any amusement permit, the Secretary shall request the holder thereof to surrender to him immediately all permits or duplicates, and the holder shall surrender promptly all such permits to the Secretary as requested. Whenever the Secretary suspends an amusement permit, he shall notify the holder immediately and afford him a hearing if so desired and if a hearing has not already been afforded.
A tax is hereby imposed for the year 1979 upon the admission fee or privilege to attend or engage in any amusement at the rate of $0.01 for each $0.20 or fraction thereof of the established price charged the general public or a limited or selected group thereof by any producer for such privileges, which shall be paid by the person acquiring such privilege.
In the case of persons admitted free of charge or at reduced prices to any prices to any place of amusement at a time when and under circumstances under which an established price is charged to other persons, the tax imposed by this ordinance shall be computed on the established price charged such other persons of the same class for the same or similar accommodations, to be paid by the person so admitted.
In the case of persons having either permanent use of boxes or seats in any place of amusement or a lease for the use of such box seats in such place of amusement, the tax imposed by this ordinance shall be computed on the established price for which a similar box or seat is used or reserved by or for the lessee or holder.
Producers shall collect the tax imposed by this ordinance and shall be liable to the Municipality of Bethel Park, as agents, therefor, for the payment of the same to the Municipality of Bethel Park as hereinafter provided in this ordinance.
Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted or where the temporary amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of a permit or permits required by this ordinance, the tax imposed by this ordinance shall be paid by the owner, lessee or custodian of such place where such temporary amusement is held or conducted unless paid by the producer conducting the amusement.
For the purpose of ascertaining the amount of tax payable by producers of the Municipality of Bethel Park, it shall be the duty of:
Every producer, except as hereinafter provided, conducting a place of amusement, or before the tenth day of each month after the effective date of this ordinance, to transmit to the Secretary, on a form prescribed and prepared by him, a report under oath or affirmation of the amount of tax collected by him during the preceding month.
Every producer conducting a temporary place of amusement or itinerant form of amusement to file a report with the Secretary of any duly authorized agent of his promptly after each performance.
All reports required under this section shall show such information as the Secretary shall prescribe.
Every producer, at the time of making every report required by this section, shall compute and pay to the Secretary the taxes collected to him due to the Municipality of Bethel Park during the period for which the report is made; provided, however, that such producer may deduct therefrom 2% thereof, provided that payment is made on or before the date due thereof. The amount of all taxes imposed under the provisions of this ordinance shall, in the cases of places of permanent amusement, be due and payable on the tenth day of the next succeeding month, and in the case of temporary or itinerant forms of amusement, it shall be due and payable on the 10th day of the next succeeding month, and in the case of temporary or itinerant forms of amusement, it shall be due and payable on the day the reports in such cases are required to be made under this section, and all such taxes shall bear interest at the rate of 1% per month or fractional part of a month from the date they are due and are payable until paid.
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.
An annual permit shall be obtained by the producer for each place of amusement on January 1 of each year. The fee shall be $25 for each place of amusement.
All such taxes shall be recoverable by the Municipal Solicitor as other debts of a like amount are now by law recoverable or by such other actions as may be necessary for the recovery of the same.
All taxes, interest and penalties received, collected or recovered under the provisions of this ordinance shall be paid into the Treasury of the Municipality of Bethel Park for the use and benefit of said municipality.
The Secretary of the Municipality of Bethel Park is charged with enforcement and collection of the taxes enacted under this article. Assessment, enforcement and collection procedures, and appeals therefrom, should be pursuant to rules and regulations as have been or will be adopted by Municipal Council, including such required to be adopted by Pennsylvania Act 50 of 1998.
[Amended 11-8-1999 by Ord. No. 11-8-99A]
Editor's Note: This ordinance also provided that its provisions be effective retroactive to 1-1-1999.
The provisions of this ordinance are severable, and if any of its provisions shall be held illegal, invalid or unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this ordinance. It is hereby declared to be the intention of the Municipal Council of the Municipality of Bethel Park that this ordinance would have been adopted if such illegal, invalid or unconstitutional provisions had not been included herein.
This ordinance has been passed under the authority vested in the Municipal Council of the Municipality of Bethel Park by Act No. 511 of the 1965 General Assembly of the Commonwealth of Pennsylvania, the terms and provisions of which are hereby accepted and adopted, and in accordance with the provisions thereof, the Secretary is hereby duly constituted and appointed by the Municipal Council of the Municipality of Bethel Park as the agent of said municipality for the assessment and collection of the tax imposed under said act and the provisions of this ordinance.
Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this ordinance or of any regulation or requirement pursuant thereto and authorized thereby shall, upon conviction thereof before any Justice of the Peace of Allegheny County, Pennsylvania, be sentenced to pay a fine of $100 and, in default of payment of said fine, to imprisonment in the Allegheny County Jail or Allegheny County Workhouse for period not to exceed 30 days.
Nonprofit corporations or associations organized for religious, charitable, educational or other nonprofit purposes are exempt from the levy, collection and payment of the taxes hereinafter referred to.
Any exhibition, amusement, performance or contest conducted by a nonprofit corporation or association organized for religious, charitable or educational purposes is exempt from the aforesaid taxes.
In case of doubt or uncertainty as to the application or nonapplication of the foregoing exemption privileges, the person, corporation, institution or association claiming the benefit thereof shall procure from the Secretary a certification of such exemption.
Any ordinance or part of an ordinance conflicting with the provisions of this ordinance be and the same is hereby repealed insofar as the same affects this ordinance.
The tax herein levied and imposed shall continue in force on a calendar year basis or a taxpayer fiscal year basis following December 31, 1978, without annual reenactment, until such time as the Council of the Municipality of Bethel Park shall change the rate of tax or by appropriate ordinance repeal such tax.