[Ord. 11-2006, passed 3-22-2006]
The following words and phrases when used in this article shall have the meaning ascribed to them in this section except where the context clearly indicates a different meaning:
(a) 
AMUSEMENT — All manner and form of entertainment, diversion, sport, pastime, or recreation within the City of Erie for which admission is charged or paid, by tickets, cover charges, or any other method of obtaining monetary contributions, donations or deposits from the general public, except that the term shall not include any intramural or interscholastic sport, athletic game or contest. For purposes of this article, the term shall include trade shows, craft shows and similar exhibitions.
(b) 
PERMANENT AMUSEMENT — Any amusement that is to continue for longer than 10 consecutive days.
(c) 
PERSON — Every individual, person, copartnership, association, unincorporated enterprise owned by two or more persons, for-profit or not-for-profit corporation, limited liability company, trust or other legal entity, domestic or foreign. Whenever used in any section prescribing and imposing a penalty, or both, the term "person" as applied to a copartnership or association, shall mean the partners, or members thereof, and as applied to a corporation, the officers thereof.
(d) 
PRICE — The full monetary charge of any character whatever, including contributions and donations, fixed or exacted or in any manner received from the general public for the privilege of attending any amusement.
(e) 
TEMPORARY AMUSEMENT — Any amusement that is to continue for 10 consecutive days or less.
[Ord. 6-2007, passed 2-7-2007]
A tax at the rate of 3% is hereby imposed for general revenue purposes upon the price of admission to any amusement within the City.
[Ord. 11-2006, passed 3-22-2006; Ord. 6-2007, passed 2-7-2007]
(a) 
Where the price is fixed or established, the tax shall be collected at the rate of 3%.
(b) 
Where the price of admission is not fixed or established, the tax shall be collected based upon the gross admissions collected.
(c) 
Where the price of admission is wholly or partly included in the price of refreshments, services or merchandise or where purchase of such refreshments, services or merchandise is required as a condition for admission, the taxable price shall be deemed to be 50% of the price paid for said refreshments, services or merchandise.
(d) 
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 based on the price for which a similar box or seat is sold for each performance or exhibit, at which the box or seat is used or reserved by or for the lessee or holder, and then shall be paid by the lessee or holder.
[Ord. 11-2006, passed 3-22-2006]
(a) 
Any person desiring to conduct or continue to conduct any amusement, the price of which is subject to tax under this article, shall file with the City Coordinator of Special Events and Municipal Licensing, hereinafter referred to as Coordinator, an application for a permanent or temporary amusement permit, as the case may be. In the case of any amusement that is to continue for longer than 10 days, a permanent amusement permit shall be issued. In the case of any amusement that is to continue for 10 days or less, a temporary permit shall be issued.
(b) 
Every application for such permit shall be made upon a form furnished by the Coordinator, and shall set forth the following:
(1) 
The name under which the applicant conducts or intends to conduct the amusement;
(2) 
Whether the applicant conducts or intends to conduct a permanent or temporary form of amusement;
(3) 
The duration of the amusement;
(4) 
The location of the amusement;
(5) 
The prices to be charged; and
(6) 
The approximate total receipts anticipated.
(c) 
If the application is filed by a corporation, it shall be signed by two officers. If the application is filed by a partnership, association or joint venture, it shall be signed by all partners and members.
(d) 
Upon receipt of a properly completed and executed application, the Coordinator shall issue a permit. Amusement permits shall not be assignable, shall be valid only for the persons, entities or organizations in whose names the permits are issued and shall apply only to the conduct of amusements so specified in the application at the place or places so designated.
(e) 
All permits for permanent places of amusement shall expire on the first day of January in the year next succeeding the date of issue, unless sooner suspended, surrendered or revoked. Permits for temporary forms of amusement shall expire at the time specified therein.
(f) 
The Coordinator may suspend, or, after written notice to the permit holder, revoke an amusement permit if, in his or her judgment, the permit holder has failed to comply with the provisions of this article. Upon suspending or revoking any amusement permit, the Coordinator shall request the permit holder to surrender all permits and direct the permit holder to discontinue and cease the amusement activity forthwith.
[Ord. 11-2006, passed 3-22-2006]
(a) 
Temporary Permit. Every holder of a temporary permit shall, at the conclusion of the amusement but not more than 10 days thereafter, pay over to the Coordinator the amount of tax due under this article upon admissions for such day or days and at the same time shall submit to the Coordinator a report of the total taxable admissions charged and/or collected on such day or days and of the total amount of tax due on such admissions. On the expiration day of such temporary permit, the permit holder shall also 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.
(b) 
Permanent Permit. Every holder of a permanent permit shall, on or before the 10th day of each month, pay over to the Coordinator the amount of tax due under this article upon admissions for the preceding month and at the same time shall submit to the Coordinator a report of the total taxable admissions charged and/or collected during such month and of the total amount of tax due on such admissions.
[Ord. 11-2006, passed 3-22-2006]
All taxes imposed herein, together with all penalties, shall be recoverable by the City in the same manner as other debts are by law recoverable.
[Ord. 11-2006, passed 3-22-2006]
Any information gained by the Coordinator, or any other official, agent or employee of the City, as a result of any returns, investigations or verifications required or authorized by this article, shall be confidential except in accordance with proper judicial order or as otherwise provided by law.
[Ord. 11-2006, passed 3-22-2006]
Any person, firm or corporation who fails to obtain a permit, file any tax due or file the reports required under this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $1,000 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation continues shall constitute a separate offense.