[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.
(Repealed)[1]
[1]
Editor's Note: Former Section 378.08 was repealed by
Ordinance 68-2007, passed 12-19-2007.
[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.
