[Adopted 6-10-2013 by Ord. No. 2013-2]
This article shall be known and may be cited as the "New Freedom
Borough Amusement Tax Ordinance."
This article is enacted pursuant to the authority of the Local
Tax Enabling Act, 53 P.S. § 6924.301 et seq., as hereafter
amended, supplemented, modified, or reenacted by the General Assembly
of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated:
A monetary charge of any character, including but not limited
to contributions, donations, or parking fees, paid by persons for
the privilege of attending or engaging in amusements. The term shall
not include any membership dues, fees or assessments, donations, contributions
or monetary charges paid by the general public, or a limited or selected
number thereof, for such persons to enter into any place, indoors
or outdoors, to 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.
All manner and forms of entertainment, diversion, sport,
pastime, excursion, exhibition, or recreation.
The Borough of New Freedom, York County, Pennsylvania.
Every natural person, partnership, association, joint venture,
corporation, or entity of any kind. If applicable, the singular shall
include the plural; the plural shall include the singular; and the
masculine shall include the feminine. Whenever used in any clause
prescribing and imposing a fine or imprisonment, or both, the term
"person," as applied to associations, shall include the responsible
members or general partners thereof and, as applied to corporations,
the officers thereof.
Any place, indoors or outdoors, within the Borough, where
the general public, or a limited selected number thereof, may, upon
payment of admission, attend or engage in any amusement. The term
shall not include motion picture theaters where the activity engaged
in is the viewing of motion pictures therein or a bowling lane or
bowling alley where the activity engaged in is the bowling of one
or more games.
Any person conducting or operating any place of amusement.
The Secretary of the Borough, or an agent thereof.
A.
A tax is hereby imposed, for general revenue purposes, upon the admission
to attend or engage in any amusement at the rate of 5% of the price
charged and collected for such admission, which tax is to be paid
by the person charged or paying the admission.
B.
The tax shall not be charged or collected on admissions to motion
picture theaters for the purpose of viewing motion pictures, or any
activities exempted from tax liability in the Local Tax Enabling Act.
C.
The tax shall not be charged or collected on amusements conducted
for a period of seven days or less in any one calendar year. The New
Freedom Borough Council hereby finds that the administrative burden
of attempting to timely calculate and collect an amusement tax for
amusements conducted for a period of seven days or less in any one
calendar year outweighs the public benefit and fees to be collected
therefrom.
A.
Each application for an amusement permit shall be made upon a form
prescribed by the Borough and shall set forth the name under which
the producer conducts or intends to conduct the amusement; the location
of the amusement; the type of amusement; and such other information
as the Borough may require.
B.
If the producer has or intends to have more than one place of amusement
within the Borough, the producer shall state the location of each
place of amusement and the date and length of time each amusement
is to be conducted at each place.
C.
If the producer is not the owner of the property on which the place
of amusement will be located, the owner of the property shall be named
as a co-applicant on the permit and shall also execute the application
for any amusement permit.
D.
If the producer is an association or corporation, the names and addresses
of the principal officers thereof, and any other information prescribed
by the Borough for purposes of identification, must be provided.
E.
The application shall be signed and verified by oath or affirmation
by the producer, if a natural person, and in the case of an association
or corporation, by an executive officer thereof, or some person specifically
authorized by the association or corporation to sign the application,
to which shall be attached the written evidence of the person's authority.
F.
At the time of making such application, the producer shall pay to
the Borough a permit fee to be established from time to time by resolution
of the Borough Council.
A.
Upon approval of the application and payment of any permit fees or
fees herein required, the Borough shall grant and issue to each producer
an amusement permit for each place of amusement within the Borough
as set forth in the application. Amusement permits shall not be assignable,
and shall be valid only for the persons in whose names issued, and
for the conduct of amusements at the places designated therein, and
shall at all times be conspicuously displayed at the place of amusement
for which issued.
B.
Amusement permits issued under the provisions of this article may
be renewed annually before the first day of January, upon application
made to the Borough and the payment of a renewal fee to be established
from time to time by resolution of the Borough Council.
C.
Whenever any permit issued under the provisions of this article is
defaced, destroyed or lost, the Borough may issue a duplicate permit
to the holder of the defaced, destroyed or lost permit upon the payment
of a fee to be established from time to time by resolution of the
Borough Council.
D.
The Secretary may suspend or, after hearing, revoke any amusement
permit whenever it finds that the holder thereof has failed to comply
with any of the provisions of this article. Upon suspending or revoking
any amusement permit, the Secretary shall require the holder thereof
to surrender immediately all permits, or duplicates thereof, issued
to him, and the holder shall surrender promptly all such permits to
the Secretary as required. Whenever the Secretary suspends an amusement
permit, it shall notify the holder immediately and afford him a hearing,
if desired, if the hearing has not already been afforded. After such
hearing, the Secretary shall either rescind its order of suspension
or revoke the permit. Appeals shall lie to the Borough Council after
hearing before the Secretary, which may sustain the suspension or
revocation, or may reinstate the permit.
Producers shall collect the tax imposed by this article and
shall be liable to the Borough as agents thereof for the payment of
same and to the Borough Secretary as hereinafter provided in this
article.
A.
Every producer shall keep and maintain complete records showing the
daily admissions charged and collected, the amount of tax due, and
any other information necessary to determine the amount of tax due.
B.
Every producer shall, on or before the 10th day of every calendar
month, transmit to the Secretary, under oath or affirmation, a report
of the total admissions charged or collected by him during the preceding
calendar month and of the total tax due thereon under this article.
When the producer submits their report, they shall pay the Secretary
the entire amount of tax due.
C.
In the event a permit holder fails to make payment on the date specified
above, all such taxes shall bear interest at the rate of 1% per month,
or a fractional part of a month, from the date they are due and payable
until paid.
D.
The Secretary shall furnish to the person paying any tax levied under
this article a receipt for the payment of such tax.
E.
If the Secretary is not satisfied with the report and payment of
tax made by any producer under the provisions of this article, he
is hereby authorized and empowered 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 possession, or that shall come
into his possession, and for this purpose, the Secretary is authorized
to examine the books, papers, tickets, ticket stubs and records of
any report or payment made under the provisions hereof, or to ascertain
whether the taxes imposed by this article have been paid.
F.
If any producer shall neglect or refuse to make any report and payment
of tax required by this article, or if, as a result of an investigation
by the Secretary or any other agent of the Borough, a report is found
to be incorrect, the Secretary shall estimate the tax due by such
producer and determine the amount due by him for taxes, penalties
and interest thereon.
The Secretary is charged with the duties of collecting and receiving
taxes, fines and penalties imposed by this article. It shall be the
duty of the Secretary to keep a record showing the amount received
by him, from whom received and the date of such receipt.
All such taxes shall be recoverable by the Borough Solicitor
as other debts of like amount are now recoverable by law.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Borough for the use and benefit of the Borough.
A.
Any person who shall violate any provision of this article shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$1,000, plus costs, and, in default of payment of said fines and costs,
to a term of imprisonment not to exceed 30 days.
B.
The Secretary shall have the power in the name of the Borough to
institute proceedings against any and all persons who violate the
provisions of this article.
C.
If, for any reason, the tax is not paid when due and suit is brought
for the recovery of any such tax, the person liable therefor shall,
in addition, be liable for the costs of collection and interest and
penalties herein imposed.
