[Adopted 3-21-1960]
This article shall be known and may be cited as the "Borough
Amusement Tax Ordinance."
A.
In this article, the singular shall include the plural and the masculine
shall include the feminine and the neuter.
B.
ADMISSION
AMUSEMENT
(1)
(2)
(a)
(b)
(c)
PERSON
PRODUCER
Unless otherwise expressly stated, the following terms shall have,
for the purpose of this article, the meanings herein respectively
indicated:
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.
All manner and form of entertainment, including, among others,
the following: theatrical performance, operatic performance, carnival,
circus, show, concert, sports event, swimming or bathing pool, vaudeville
show, sideshow, amusement park and all forms of entertainment therein,
dancing, bowling alley, billiard game, athletic contest and any form
of diversion, sport, pastime or recreation for which admission is
charged or paid.
"Amusement" shall not include:
Any form of entertainment accompanying or incidental to the
serving of food or drink or the sale of merchandise where the charge
for admission is wholly included in the price paid for refreshment
or merchandise.
Motion-picture or sound motion-picture exhibitions.
Any places, indoors or outdoors, where persons engage in any
activities, the predominant purpose or nature of which is exercise,
fitness, health maintenance, improvement or rehabilitation, health
or nutrition education or weight control pursuant to 53 P.S. §
6924.301.1.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
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.
Any person, as herein defined, who shall conduct any amusement,
as herein defined, in the Borough of Plymouth.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A tax is hereby imposed, for general Borough purposes, under
the authority of 53 P.S. § 6924.301.1 and its amendments,
at the rate of 5% of the price of admission to each and every amusement
within the Borough of Plymouth, provided that the producer shall be
responsible for collecting such tax, and 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.
A.
On and after April 21, 1960, a person desiring to conduct or to continue
to conduct any amusement within the Borough shall file with the Borough
Secretary an application for a permanent amusement permit or a temporary
amusement permit, as the case may be. In the case of any amusement
permit that is to continue for longer than 10 days, a permanent amusement
permit shall be required. In the case of any amusement that is to
continue for 10 days or less, a temporary amusement permit shall be
required.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.
The Borough Secretary 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 in ink or by typewriter:
(1)
The name of the Borough.
(2)
Whether a temporary or a permanent amusement permit.
(3)
The name of the person receiving the permit.
(4)
The location of the amusement covered by the permit.
(5)
The type of amusement.
(6)
The period for which the permit is issued. Permanent amusement permits
shall be valid until April 21; temporary permits shall be valid until
the last day the amusement is conducted.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
(7)
The number of the permit.
(8)
The date when the permit is issued.
(9)
The signature of the Borough Secretary.
C.
Every permit shall be issued in duplicate. The original, to which
the Borough 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
Secretary.
D.
In case of the loss, defacement or destruction of any permit, the
person to whom such permit was issued shall apply to the Borough Secretary,
who shall issue a new permit, for which a fee of $0.50 shall be charged.
E.
The amusement permit, for so long as it shall remain effective, shall
be displayed at the place for which it was issued.
A.
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 Secretary 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 article for the preceding
month and, at the same time, shall pay over to the Borough Secretary
the entire amount of the tax due.
B.
Every producer to whom a temporary amusement permit shall have been
issued shall, at the close of each day on which such amusement is
conducted, pay over to the Borough Secretary the amount of tax due
from such person under this article upon admissions for such day and,
at the same time, shall submit to the Borough Secretary a report of
the total admissions charged or collected on such day and the total
amount of tax due on such admissions under this article. On 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.
C.
The Mayor may in any case direct the Chief of Police to receive any
tax levied under this article and to pay over such moneys to the Borough
Secretary at the earliest opportunity.
D.
In every case, the Borough Secretary shall furnish to the producer
paying over to him any tax levied under this article a receipt for
payment of such tax.
If any tax levied in pursuance of this article shall not be
paid when due, a penalty of 10% of the amount of tax due and unpaid
shall be added thereto.
Any information gained by the Borough Secretary or any other
official or agent of the Borough as a result confidential, of any
returns, investigations or verifications required or authorized by
this article shall be confidential, except for official purposes and
except in accordance with proper judicial order or as otherwise provided
by law. Any disclosure of any information contrary to the provisions
of this section shall constitute a violation of this article.
All taxes imposed by this article, together with all penalties,
interest and costs, shall be recoverable by the Borough Solicitor
as debts of like amount are by law recoverable.
A.
All taxes, interest and penalties collected or recovered by the Borough
Secretary or any other Borough officer or person for or on behalf
of the Borough shall be paid into the Borough Treasury as general
revenue to be used for general revenue purposes.
B.
All expenses in the administration of this article shall be paid
by the Borough.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Borough Council
to impose the tax or duties herein provided for.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person who shall be convicted before any Magisterial District
Judge for violating or failing to carry out any of the provisions
or requirements of this article or for neglecting, failing or refusing
to furnish complete and correct returns or to pay over any tax levied
by this article at the time required or for knowingly making any incomplete,
false or fraudulent returns or for doing or attempting to do anything
whatever to avoid the payment of the whole or any part of the tax
imposed under this article shall be liable to a fine or penalty not
exceeding $600 for each and every offense, and the costs of prosecution
thereof, and, in default of payment of any such fine and costs, to
imprisonment in the county jail for not more than 30 days, provided
that such fine or penalty shall be in addition to any other penalty
imposed by any other section of this article.