STATUTORY REFERENCES
Power to tax — See 53 P.S. §§ 6924.101
et seq.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
This chapter shall be known and may be cited as the "Borough
of Brookhaven Amusement Tax Ordinance" or just the "Amusement Tax."
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
For the purpose of this chapter, the following definitions shall
apply unless the context clearly indicates or requires a different
meaning.
Monetary charges of any kind, including donations, contributions,
dues or membership fees (periodical or otherwise) and charges fixed
or paid, or in any other manner received, by a producer, from the
general public, or a limited or selected number thereof, directly
or indirectly, for the privilege of attending or engaging in any amusement.
"Admission" does not include any tax added to the charge. However,
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 and during circumstances under which an established
price is charged to other persons, the word "admission" means the
established price charged to other persons.
All kinds of entertainment, diversion, sport, recreation
and pastime, including, but not limited to, the following: theatrical
performances, operatic performances, motion picture exhibitions, sound
motion picture exhibitions, carnivals, circuses, shows, concerts,
sport events, swimming, swimming pools or bathing pools, vaudeville
shows, side shows, amusement parks and all forms of entertainment
therein, dancing, golf, bowling alleys and all forms of bowling conducted
therein, billiard games or pool, athletic contests and any other form
of diversion, sport, pastime or recreation for which admission is
charged or paid. However, "amusement" does 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.
Further, "amusement" does not include any form of entertainment, recreation,
pastime or diversion, the proceeds of which, after payment of reasonable
expenses, inure directly and exclusively to the benefit of any religious,
educational, nonprofit or charitable institution, society or organization.
Any natural person, co-partnership, association, firm or
corporation. Whenever used in any clause prescribing and imposing
a fine or penalty, or both, the word "person," as applied to a co-partnership
or association, means the partners or members thereof, and as applied
to a corporation, the officers thereof.
Any place, indoors or outdoors, within the Borough, where
the general public, or a limited or selected number thereof, may,
upon the payment of an admission, attend or engage in any amusement
and other like places.
Any person who conducts any amusement in the Borough.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
(A)
A tax is hereby imposed for general Borough purposes, under authority
of the "Local Tax Enabling Act," 53 P.S. §§ 6924.101
et seq., as amended, at the rate of 4% on the price of admission to
each and every amusement within the Borough.
(B)
The producer shall be primarily responsible for collecting such tax.
(C)
Where no fixed admission is charged, the tax shall be based upon
the gross admissions collected and shall be paid by the producer.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
(A)
(1)
Any person desiring 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, and shall pay the fee required by this section.
(2)
In the case of any amusement permit that is to continue for
longer than 10 days, a permanent amusement permit shall be required
and the fee therefor shall be as set forth in § 208.03(G)
of the Administration Code. In the case of any amusement that is to
continue for 10 days or less, a temporary amusement permit shall be
required and the fee therefor shall be as set forth in § 208.03(G)
of the Administration Code.
(B)
The Borough Secretary shall procure and make available to the general
public, 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 it is 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 type of admission;
(7)
The amount of the tax (4% of admissions);
(8)
The period for which the permit is issued (permanent amusement
permits shall be valid until the last day of the year for which they
are issued; temporary permits shall be valid until the last day the
amusement is conducted);
(9)
The number of the permit;
(10)
The date the permit is issued;
(11)
The signature of the Borough Secretary; and
(12)
The Borough seal.
(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 as set forth in § 208.03(G)
of the Administration Code will be charged.
(E)
The amusement permit, for so long as it remains effective, shall
be prominently displayed, visible to the general public at the place
of amusement for which it was issued.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
(A)
Every producer shall collect the tax imposed by this chapter and
shall be liable to the Borough as agents thereof for the payment of
the same to the Borough Secretary as hereinafter provided.
(B)
Every producer of a permanent amusement shall, on or before the tenth
day of each month following the last day of the month in which the
amusement was conducted, transmit to the Borough Secretary a report,
under oath or affirmation, showing the amount of tax collected or
which should have been collected by him or her during the preceding
month under the provisions of this chapter together with such tax.
(C)
(1)
Every producer of a temporary amusement shall, at the close
of each day on which such amusement is conducted, transmit to the
Borough Secretary a report, under oath or affirmation, showing the
amount of tax collected or which should have been collected under
the provisions of this chapter upon admissions for such day together
with such tax. On the day of expiration of such temporary permit,
the producer shall, in addition, submit a report under oath or affirmation
of all admissions charged or collected or which should have been charged
or collected during the period in which such temporary amusement was
conducted and of all taxes due and paid thereupon.
(2)
The Mayor may in any case direct the Chief of Police to receive
any tax levied under this chapter and payable as a result of this
Division (C)(2) 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 or her any tax levied under this chapter a receipt
for the payment of such tax.
(E)
Where temporary or itinerant forms of amusement are conducted by
persons who are now owners, lessees or custodians of the places where
the amusements are to be conducted, or where the temporary or itinerant
form of amusement is, after the effective date of this chapter (Ord.
258, passed May 9, 1956), permitted by the owner, lessee or custodian
of any place to be conducted without it being registered with the
Borough as required by this chapter, the collection of the tax imposed
by this chapter shall be the responsibility of the owner, lessee or
custodian of such place where any such temporary or itinerant form
of amusement is held or conducted and shall be collected and paid
by him or her unless collected and paid by the producer conducting
the amusement.
(F)
Where producers may begin to conduct permanent amusements after the
effective date of this chapter (Ord. 258, passed May 9, 1956) and
they are not the owners of the place where the permanent amusements
are to be conducted, or where the owner of any place permits a producer
to begin or to conduct a permanent amusement at that place after the
effective date of this chapter (Ord. 258, passed May 9, 1956) without
it being registered with the Borough as required by this chapter,
the collection of the tax imposed by this chapter shall be the responsibility
of the owner of such place where any such permanent amusement is to
be conducted and shall be collected and paid by him or her unless
collected and paid by the producer conducting the permanent amusement.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
(A)
If any tax levied pursuant to this chapter is not paid when due,
such unpaid tax shall bear interest at the rate of 0.5% per month,
or fractional part of a month, from the date due until paid in full.
(B)
If any producer neglects or refuses to make any report and payment
as herein required, an additional 10% of the amount of the tax shall
be added and collected as a penalty.
(C)
The interest and surcharge provided for herein shall be in addition
to the penalty provided in § 880.99.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
The Secretary of the Borough is hereby authorized to receive
all taxes as herein provided, to give receipts therefor, to transmit
such taxes to the Borough Treasurer for deposit in the Borough depository
and to compute and recompute the taxes provided for herein. Further,
if the Secretary of the Borough is not satisfied with the report and
payment of tax made by a producer under the provisions of this chapter,
he or she is hereby authorized to make a determination of the tax
due by such producer, based upon the facts contained in the report,
or upon any information within his or her possession, or that comes
into his or her possession, and for this purpose the Secretary of
the Borough is hereby authorized to examine the books, papers, tickets,
ticket stubs and records of any producer taxable under this chapter
to verify the accuracy of any report or payment made under the provisions
hereof and to ascertain whether the taxes imposed by this chapter
have been paid.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
If any producer neglects or refuses to make any report and payment
of tax required by this chapter, or if, as a result of an investigation
by the Secretary of the Borough, a report is found to be incorrect,
the Secretary of the Borough shall estimate the tax due by such producer
and determine the amount due by him or her for taxes and for penalties
and interest thereon.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
Any information gained by the Borough Secretary or any other
official or agent of the Borough as a result of any returns, investigations
or verifications required or authorized by this chapter shall be confidential,
except for official purposes, and except in accordance with proper
judicial order, or as otherwise provided by law. No person shall disclose
such information contrary to the provisions of this section.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
All taxes, interest and penalties received, collected or recovered
under the provisions of this chapter shall be paid into the treasury
of the Borough to the use and benefit of the Borough in the same manner
as other taxes collected for the Borough.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
All expenses incurred in the administration of this chapter
shall be paid by the Borough.
[Ord. 258, passed 5-9-1966; Ord. 264, passed 12-28-1966]
If any sentence, clause, section or part of this chapter is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this chapter. It is hereby declared to be the intent of
Council that this chapter would have been adopted had such unconstitutional,
illegal or invalid sentence, clause, section or part thereof not been
included herein.
This chapter shall become effective on July 1, 1966, and shall
continue effective without annual re-enactment.
[1]
Editor's Note: See § 202.99 for general code
penalty if no specific penalty is provided.
