[Ord. 289, 11/8/1976]
This Part shall be known and may be cited as the "Borough Admissions Tax Ordinance."
[Ord. 289, 11/8/1976; as amended by Ord. 7/12/1999]
1. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this Part, the meanings herein respectively indicated:
ADMISSION
Monetary charges of any character whatever, including donations, contributions and dues, or membership fees (periodical or otherwise) charged or paid or in any manner received by a producer, 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 amusement, as herein defined. "Admission" shall not include any tax added to the charge, provided that in the case of persons (except bona fide employees of the producer or Borough officers on official business) admitted free or at reduced rates at a time when, and under circumstances under which, an established price is charged to other persons, the term "admission" shall mean the established price charged to other persons.
AMUSEMENT
All manner and form of entertainment including, but not limited to, the following: theatrical performance, operatic performance, carnival, circus, show, concert, sports event, swimming or bathing pool, vaudeville show, side show, amusement park and all forms of entertainment therein, dancing, golf courses, including miniature golf and pitch and putt, driving ranges, bowling alley, billiard game, athletic contest and any other form of diversion, sport, pastime or recreation for which admission is charged or paid, provided that "amusement" shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of any religious, educational or charitable institution, society or organization.
ESTABLISHED PRICE
The monetary charge of any character, including donations and contributions 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 amusement.
PERSON
Includes any natural person, copartnership, association, firm or corporation. Whenever used in any clause 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 shall mean the officers thereof.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Borough of Thornburg 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.
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 an established price, attend or engage in any amusement.
TAX COLLECTOR
The person appointed to administer the provisions of this Part, to collect the taxes levied hereunder and to enforce the provisions of the same.
2. 
Word Usage. In this Part, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
[Ord. 289, 11/8/1976; as amended by Ord. 297, 12/10/1979]
A tax is hereby imposed, for general Borough purposes, under the authority of the Local Tax Enabling Act, being Act No. 511 of the Legislature of the State of Pennsylvania, and its amendments, 53 P.S. § 6901 et seq., at the rate of 5% of the price of admission to each and every amusement within the Borough of Thornburg; provided, that the producer shall be responsible for collecting such tax; provided, further, that where no fixed admission is charged, the tax shall be based upon the gross admissions collected and shall be paid by the producer.
[Ord. 289, 11/8/1976; as amended by Ord. 357, 12/13/1996, § 101-4; and by Ord. 387, 12/14/2009]
1. 
On and after the first day of January, 1979, any person desiring to conduct or to continue to conduct any amusement within the Borough shall file with the Borough Tax Collector an application for a permanent amusement permit or a temporary amusement permit, as the case may be, and shall pay the fee required by this section. In the case of any amusement permit that is to continue for longer than 10 days, a permanent amusement permit shall be required and a fee therefor shall be in an amount as established from time to time by resolution of Borough Council. In the case of any amusement that is to continue for 10 days or fewer, a temporary amusement permit shall be required and the fee therefor shall be in an amount as established from time to time by resolution of Borough Council.
2. 
The Borough Tax Collector shall procure, at the expense of the Borough, a sufficient number of permit forms, on each of which the following information shall be printed or inserted by ink or by typewriter:
A. 
The name of the Borough.
B. 
Whether a temporary or permanent amusement permit.
C. 
The name of the person receiving the permit.
D. 
The location of the amusement covered by the permit.
E. 
The type of amusement.
F. 
The period for which the permit is issued. (Permanent amusement permits shall be valid until the last day of December in the year the permit was issued; temporary permits shall be valid until the last day the amusement is conducted.)
G. 
The number of the permit.
H. 
The date when the permit is issued.
I. 
The signature of the Borough's Tax Collector.
3. 
Every permit shall be issued in duplicate. The original, to which the Borough's seal shall be affixed, shall be given to the person applying for the permit, and the duplicate shall be kept on file by the Borough Tax Collector.
4. 
In case of the loss, defacement or destruction of any permit, the person to whom such permit was issued shall apply to the Borough Tax Collector, who shall issue a new permit for which a fee in an amount as established from time to time by resolution of Borough Council shall be charged.
5. 
The amusement admissions permit, for so long as it shall remain effective, shall be displayed at the place for which it was issued.
6. 
The Borough Tax Collector may suspend or, after hearing, revoke any amusement permit whenever he finds that the holder thereof has failed to comply with any of the provisions of this Part. Upon suspending or revoking any amusement permit, the Tax Collector shall request the holder thereof to surrender to him immediately all permits issued to him, and the holder shall surrender promptly all such permits to the Tax Collector as requested. Whenever the Tax Collector suspends an amusement permit, he shall notify the holder immediately and afford him a hearing, if desired, and if a hearing has not been already afforded. After such hearing, the Tax Collector will either rescind his order of suspension or, upon good cause appearing therefor, shall continue the suspension or revoke the permit.
[Ord. 289, 11/8/1976]
In the case of persons admitted free or at a reduced rate to any place of amusement at a time when and under circumstances in which an established price is charged to other persons, the tax imposed by this Part 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.
[Ord. 289, 11/8/1976]
1. 
Producers shall collect the tax imposed by this Part and shall be liable to the Borough of Thornburg as agents and trustees thereof for the payment of the same into the Borough Treasury, as hereinafter provided in this Part.
2. 
Where permits are obtained for conducting amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted, the tax imposed by this Part shall be paid by the owner, lessee or custodian of such place of amusement unless paid by the producer conducting the amusement.
[Ord. 289, 11/8/1976]
1. 
Every producer to whom a permanent amusement permit shall have been issued shall, on or before the last day of each month, transmit to the Borough Tax Collector a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from such producer upon such admissions under this Part for the preceding calendar month and at the same time shall pay over to the Borough Tax Collector the entire amount of the tax due.
2. 
Every producer to whom a temporary amusement permit shall have been issued shall, on or before the expiration of two days next following the close of each day on which such amusement is conducted, pay over to the Borough Tax Collector the amount of tax due from such person under this Part upon admissions for such day and at the same time shall submit to the Borough Tax Collector a report of the total admissions charged or collected on such day and the total amount of tax due on admissions under this Part. No later than the day next following the day of expiration of such temporary permit, the producer to whom such permit shall have been issued shall, in addition, submit a report, under oath or affirmation, of all admissions charged or collected during the period in which such temporary amusement permit was in effect and of all taxes due and paid thereupon and shall then pay over to the Borough Tax Collector the balance of any amount of tax due from such person under this Part.
3. 
Each producer, at the time of making every report required by this Part, shall compute and pay to the Tax Collector of the Borough of Thornburg the taxes collected by him and due to the Borough during the period for which such 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. All such taxes shall bear interest at the rate of 1/2 of 1% per month or fractional part of a month from the date they are due and payable until paid.
4. 
If any producer shall neglect or refuse to make any report and/or payment as herein required, an additional 10% of the amount of tax shall be added by the Borough Tax Collector and collected from such producer.
[Ord. 289, 11/8/1976]
1. 
It shall be the duty of the Borough Tax Collector, hereinafter called the "Officer," to collect and receive the taxes, interest, and penalties prescribed by the provisions of this Part. He shall keep a record showing the amount received by him from each person or business paying the tax and the date of such receipt.
A. 
The Officer is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the reexamination and correction of declarations, returns and reports and of payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred and to make refunds in cases of overpayment for any period of time not to exceed six years subsequent to the date of payment of the sum involved and to prescribe forms necessary for the administration of this Part. No rule or regulation of any kind shall be enforceable unless it has been approved by resolution of the Borough Council of the Borough of Thornburg. A copy of such rules and regulations currently in force shall be available for public inspection.
B. 
The officers and agents designated by him are hereby authorized to examine the books, papers and records of any producer or of any taxpayer or of any person whom the Officer reasonably believes to be a producer or taxpayer in order to verify the accuracy of any declaration, return or report or, if no declaration, return and/or report was filed, to ascertain the tax due. Every producer and every taxpayer and every person whom the Officer reasonably believes to be a producer or taxpayer is hereby directed and required to give to the Officer or to any agent designated by him the means, facilities and opportunity for such examination and investigations as are hereby authorized.
C. 
Any information gained by the Officer, his agents or by any other official or agent of the Borough of Thornburg as a result of any declarations, returns, reports, investigations, hearings or verifications required or authorized by this Part shall be confidential, except for official purposes, and except in accordance with a proper judicial order or as otherwise provided by law.
[Ord. 289, 11/8/1976]
All expenses incurred in the administration and/or enforcement of this Part shall be paid by the Borough.
[Ord. 289, 11/8/1976]
This Part shall not apply to any person or property as to whom or as to which it is beyond the legal power of the Borough of Thornburg to impose the tax or duties herein provided for.
[Ord. 289, 11/8/1976]
1. 
The Tax Collector may sue in the name of the Borough for the recovery of taxes due and unpaid under this Part.
2. 
Suit to recover the tax imposed by this Part shall be begun within three years after such tax is due or within three years after the declaration, return or report has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
A. 
Where no declaration or return or report was filed by any person, although a declaration, return or report was required to be filed by him under provisions of this Part, there shall be no limitation.
B. 
Where an examination of the declaration, return or report filed by any person or of other evidence relating to such declaration, return or report in the possession of the Officer reveals a fraudulent evasion of taxes, there shall be no limitation.
C. 
In the case of substantial understatement of tax liability of 25% or more and no fraud, suit shall begun within six years.
D. 
Where any producer has collected taxes under the provisions of this Part and has failed to pay the amount so collected to the Officer or where any producer has willfully failed or omitted to make the declaration and/or report required by this section, there shall be no limitation.
E. 
This section shall not be construed to limit the Borough from recovering this tax by any other means provided by this Part.
3. 
The Officer may sue for recovery of an erroneous refund, provided that such suit is begun two years after the making of such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.
[Ord. 289, 11/8/1976; as amended by Ord. 7/12/1999]
The Tax Collector shall be paid a commission equal to 2.8% of the tax collected hereunder.
[Ord. 289, 11/8/1976; as amended by Ord. 357, 12/13/1996, § 101-13; and by Ord. 387, 12/14/2009]
Any person who shall be convicted by any magisterial district judge for violating or failing to carry out any of the provisions or requirements of this Part or of neglecting, failing or refusing to furnish complete and correct returns and/or reports or to pay over any tax levied by this Part at the time required or of knowingly making any incomplete, false or fraudulent return or of doing or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this Part, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 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 of this Part continues shall constitute a separate offense.
[Ord. 289, 11/8/1976]
The failure of any person or producer to receive or procure the forms for making any application, declaration, return or report required by this Part and/or any regulation pursuant thereto shall not excuse him from making such declaration, return or report and/or paying the tax due under this Part.