This article shall be known and may be cited as the "Borough
Amusement Tax Ordinance."
[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.
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.
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.