Borough of Plymouth, PA Amusement Tax

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

(1)

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.

(2)

"Amusement" shall not include:

(a)

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.

(b)

Motion-picture or sound motion-picture exhibitions.

(c)

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)]

PERSON

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.

PRODUCER

Any person, as herein defined, who shall conduct any amusement, as herein defined, in the Borough of Plymouth.

§ 213-3 Tax imposed.

[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.

§ 213-4 Permit required; application; display.

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)]

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.

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.

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.

The amusement permit, for so long as it shall remain effective, shall be displayed at the place for which it was issued.

§ 213-5 Reports; payment of tax; receipt.

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.

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.

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.

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.

§ 213-6 Interest on unpaid taxes.

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.

§ 213-7 Confidential nature of information.

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.

§ 213-8 Recovery of taxes and penalties.

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.

§ 213-9 Use of funds; administration expenses.

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.

All expenses in the administration of this article shall be paid by the Borough.

§ 213-10 Exception.

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.

§ 213-11 Violations and penalties.

[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.