[Adopted 11-13-1978 by Ord. No. 11-13-78C]
62.42.1.
This ordinance shall be known as the "Municipality of Bethel
Park Amusement Tax Ordinance."
62.43.1.
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:
62.43.2.
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.
62.43.3.
ASSOCIATION — Any partnership, limited partnership or
other form of unincorporated enterprise owned by two or more persons.
62.43.4.
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.
62.43.5.
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.
62.43.6.
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.
62.43.7.
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.
62.43.8.
SECRETARY — The Secretary of the Municipality of Bethel
Park.
62.44.1.
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.
62.44.2.
Application and issuance.
1.
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.
2.
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.
3.
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.
62.44.3.
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.
62.45.1.
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.
62.45.2.
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.
62.45.3.
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.
62.46.1.
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.
62.46.2.
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.
62.47.1.
For the purpose of ascertaining the amount of tax payable by
producers of the Municipality of Bethel Park, it shall be the duty
of:
1.
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.
2.
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.
62.47.2.
All reports required under this section shall show such information
as the Secretary shall prescribe.
62.47.3.
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.
62.47.4.
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.
62.48.1.
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.
62.49.1.
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.
62.50.1.
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.
62.51.1.
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[1]]
[1]
Editor's Note: This ordinance also provided that its provisions
be effective retroactive to 1-1-1999.
62.52.1.
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.
62.53.1.
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.
62.54.1.
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.
62.55.1.
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.
62.55.2.
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.
62.55.3.
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.
62.56.1.
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.
62.57.1.
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.
