[Adopted 8-14-1973 by Ord. No. 1249 as Ch. 136 of the 1973
Code]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section except when
the context clearly indicates a different meaning:
All manner and forms of entertainment other than motion-picture
shows, including, among others, theatrical or operatic performances,
concerts, vaudeville, circuses, carnivals and sideshows, 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, bathing,
swimming, archery, shooting, riding, dancing and all other forms of
diversion, sport, recreation or pastime, shows, 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 a limited or selected number thereof, directly
or indirectly, in return for other than tangible property or specific
personal or professional services. The term "amusement" shall not
apply to actual participation in sports where no fixed admission charge,
except dues, is paid.
Any partnership, limited partnership or other forms of unincorporated
enterprise owned by two or more persons, excepting church and religious
unincorporated organizations.
Regular monetary charge of any character whatsoever, including
donations, contributions and dues or 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 paid for refreshment, service and merchandise.
Every natural person, copartnership, association or corporation,
excepting church or religious corporations or associations. Whenever
used in any clause prescribing and imposing a penalty, the term "person,"
as applied to copartnerships or associations, shall mean the partners
or members thereof, and as applied to corporations, the officers thereof.
Any place, indoors or outdoors, within the City, 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, theaters, opera houses, amusement
parks, stadiums, arenas, baseball parks, skating rinks, circus or
carnival tents or grounds, fairgrounds, social, sporting, athletic,
riding, gun and country clubs, golf courses, bathing and swimming
places, dance halls, tennis courts, rifle or shotgun ranges, roof
gardens, cabarets, nightclubs and other like places.
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 the payment of an established price, attend
or engage in any amusement.[1]
[1]
Editor's Note: The definition of "Treasurer," which immediately
followed this definition, was repealed 4-14-1992 by Ord. No. 1518.
It shall be unlawful for any producer to conduct any form of
amusement at any permanent or temporary place of amusement or any
itinerant form of amusement within the City unless an amusement permit
shall have been issued to him or her, the fees are paid therefor as
now prescribed by law and the tax herein imposed is paid in accordance
with the provisions herein made.
[Amended 4-14-1992 by Ord. No. 1518]
Every producer desiring to conduct any amusement within the
City shall file an application for a permanent, temporary or itinerant
amusement permit, as the case may be, with the City Manager or the
City Manager's designee.
[Amended 4-14-1992 by Ord. No. 1518]
Every application for a permit shall be made upon a form prescribed,
prepared and furnished by the City Manager or the City Manager's
designee.
A.
The application for a permit shall set forth the name under which
the applicant conducts or intends to conduct a permanent or temporary
place of amusement 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 City Manager or the City Manager's designee
may require.
[Amended 4-14-1992 by Ord. No. 1518]
B.
If the applicant has or intends to have more than one place of amusement
within the City, the applicant shall state the location of each place
of amusement and, in the case of an itinerant form of amusement, the
date and length of time such amusement is to be conducted at each
place.
C.
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 owner, lessee or custodian of the premises upon which such amusement
is to be conducted. If the applicant is an association or a corporation,
the names and addresses of the principal officers thereof and any
other information prescribed by the City Manager or the City Manager's
designee for purposes of identification shall be stated.
[Amended 4-14-1992 by Ord. No. 1518]
The application for a permit shall be signed and verified by
oath or affirmation by the producer, if a natural person, and in the
case of an association, by a member or partner thereof, 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 or her authority.
[Amended 4-14-1992 by Ord. No. 1518]
Upon approval of the application for a permit and payment of
the fees as are now required by law, the City Manager or the City
Manager's designee shall grant and issue to each applicant an
amusement permit for each place of amusement within the City set forth
in his or her application.
Amusement permits shall not be assignable and shall be valid
only for the persons in whose names 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.
[Amended 4-14-1992 by Ord. No. 1518]
The producer of an itinerant form of amusement shall notify
the City Manager or the City Manager's designee promptly of any
change in the originally contemplated itinerary either as to date
or time of the conduct of the amusement at each place.
[Amended 4-14-1992 by Ord. No. 1518]
The City Manager or the City Manager's designee may suspend
or, after hearing, revoke an amusement permit whenever he or she finds
that the holder thereof has failed to comply with any of the provisions
of this article. Upon suspending or revoking any amusement permit,
the City Manager or the City Manager's designee shall request
the holder thereof to surrender to him or her immediately all permits
or duplicates thereof issued to him or her, and the holder shall surrender
promptly all such permits to the City Manager or the City Manager's
designee as requested. Whenever the City Manager or the City Manager's
designee suspends an amusement permit, he or she shall notify the
holder immediately and afford him or her a hearing if desired, if
a hearing has not already been afforded. After such hearing, the City
Manager or the City Manager's designee shall either rescind his
or her order of suspension or, good cause appearing therefor, shall
continue the suspension or revoke the permit.
A.
Generally; exceptions. A tax is hereby imposed upon the admission
fee or privilege to attend or engage in any amusement, at the rate
of 10% of the established price charged the general public or a limited
or selected group thereof by any producer for such privilege, which
shall be paid by the person acquiring such privilege, where the established
price is $0.15 or more, except for City school activities, tickets
sold to students, and functions, entertainment and amusements or the
attendance thereof conducted by any church or religious association
or corporation, where the proceeds thereof are for the use of such
church or religious corporations or associations.
B.
Persons admitted free or at reduced rates. In the case of persons
admitted free or at reduced rates to any place of amusement, at a
time when and under circumstances for which an established price is
charged to other persons, the tax imposed by this article shall be
computed on the established price charged to such other persons of
the same class for the same or similar accommodations, to be paid
by the person so admitted.
C.
Persons with permanent boxes or seats. In the case of persons having
the permanent use of boxes or seats in any place of amusement or a
lease for the use of such box or seat in such place of amusement,
the tax imposed by this article shall be computed on the established
price for which a similar box or seat is sold for each performance
or exhibition at which the box or seat is used or reserved by or for
the lessee or holder, such tax to be paid by the lessee or holder.
Producers shall collect the tax imposed by this article and
shall be liable to the City as agents thereof for the payment of the
same into the City treasury as provided in this article.
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 required by this chapter,
the tax imposed by this article 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.
A.
For the purpose of ascertaining the amount of tax payable by producers
to the City, it shall be the duty of:
(1)
Every producer, except as otherwise provided in this article, conducting
a place of amusement, on or before the 10th day of each month, to
transmit to the Financial Officer, on a form prescribed and prepared
by him or her, a report, under oath or affirmation, of the amount
of tax collected by him or her during the preceding month.
(2)
Every producer conducting a temporary place of amusement or itinerant
form of amusement to file a report with the Financial Officer or any
duly authorized agent promptly after each performance.
B.
All reports required under this section shall show such information
as the Financial Officer shall prescribe.
Every producer, at the time of making every report required
by the preceding section, shall compute and pay to the Financial Officer
the taxes collected by him or her and due to the City 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 due date thereof.
The amount of all taxes imposed under the provisions of this article shall, in the case of places of permanent amusement, be due and payable on the 10th day of the next succeeding month. In the case of temporary or itinerant forms of amusement, such tax shall be due and payable on the day the reports in such cases are required to be made under § 315-14. 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 payable, until paid.
If any producer shall neglect or refuse to make any report and
payment of taxes as required by this article, an additional 10% of
the amount of the tax shall be added by the Financial Officer and
collected.
All taxes required to be paid by this article shall be recoverable
by the City Attorney as other debts of like amount are now by law
recoverable.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the City for the use and benefit of the City.
[Amended 4-14-1992 by Ord. No. 1518]
The City Manager or the City Manager's designee is hereby
charged with the administration and enforcement of the provisions
of this article, he or she is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations relating to any matter
pertaining to the administration and enforcement of this article,
including provisions for the reexamination and correction of returns
and payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to have occurred.
[Amended 4-14-1992 by Ord. No. 1518]
Any person aggrieved by any decision of the City Manager or
the City Manager's designee under the provisions of the preceding
section shall have the right of appeal to the Court of Common Pleas
as in other cases provided.
[Amended 4-14-1992 by Ord. No. 1518]
Any person who shall fail, neglect or refuse to comply with
any of the terms or provisions of this article or of any regulation
or requirement pursuant thereto and authorized thereby shall, upon
conviction thereof before a District Justice, be sentenced to pay
a fine of not more than $600, plus costs of prosecution and, in default
of payment of such fine and costs, to imprisonment for a period not
exceeding 90 days.
