[Adopted 11-17-2005 by Ord. No. 1278 (Ch. 62, Art. VII, of the 1966 Code)]
This article shall be known as the "Clearfield Borough Amusement
Tax Ordinance."
This article is to provide for general revenue purposes by way
of the levying, assessment and collection of a tax imposed upon any
facility or person who charges an admission fee or holds a paid admission
event within Clearfield Borough, Clearfield County, Pennsylvania.
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
As used in this article, the following terms shall have the
meanings indicated:
A monetary charge of any kind and character whatsoever, including,
but not limited to, donations, contributions, the price of tickets,
any form of compensation or remuneration, or any fees no matter how
charged or calculated, charged to or paid by persons for the privilege
of attending, viewing or engaging in amusements as defined below.
All manner and form of entertainment, including, but not
limited to, theatrical performances, concerts, circuses, carnivals,
side shows, floor shows, dancing exhibitions, sporting events, any
and all forms of live entertainment, trade shows and all other forms
of diversion, sport, recreation or pastime for which admissions charges
are obtained from the general public or a limited or selected number,
thereof, directly or indirectly. Except, however, the following shall
not be subject to the tax: fees charged or contributions collected
or received as a result of religious events sponsored by recognized
religious nonprofit organizations and any other activities exempted
from tax liability in the Local Tax Enabling Act.
Any sole proprietorship, partnership, limited partnership,
corporation or any other form of unincorporated enterprise whatsoever.
The Borough of Clearfield, Clearfield County, Pennsylvania.
Any natural person or persons, partnership, association,
joint venture, or corporation. Whenever used in any clause prescribing
and imposing a penalty, the term "person" as applied to a partnership
or association shall mean the partners or members thereof, and as
applied to a corporation, the officers or agents thereof. If applicable,
the singular shall include the plural; the plural shall include the
singular; and the masculine shall include the feminine.
Any place, indoors or outdoors, partly or wholly within Clearfield
Borough, Clearfield County, Pennsylvania, where the general public,
or a limited or selected number thereof, may, upon payment of admission,
attend, view or engage in any amusement as defined herein.
Any person or association as defined above, producing, holding,
sponsoring, or conducting any amusement as defined above.
The Borough Secretary of Clearfield Borough, Clearfield,
Clearfield County, Pennsylvania.
A tax is hereby levied, assessed and imposed, for general Borough
purposes, upon the admission to any amusement within the Borough,
at the rate of 5% of the admission charged and collected, such tax
to be paid by the person charged or paying the admission. Provided,
where no fixed admission is charged, the tax shall be paid upon the
gross amount collected by the producer, and shall be paid by the producer,
if not paid by the person charged or paying such admission.
A.
On and after the effective date of this article, every producer who
at that time is conducting and every person who thereafter begins
to conduct any amusement within the Borough shall register with the
Secretary.
B.
The registration shall be for permanent amusements (those conducted
at one location in excess of one month) or temporary amusements (those
conducted at one location for a period of one month or less than one
month), as the case may be, and each shall be made upon a form prescribed,
prepared and furnished by the Borough, and shall set forth the name
under which the producer conducts or intends to conduct the amusement,
whether the amusement is permanent or temporary, the location of the
amusement, the type of amusement, and such other information as the
Borough may require. If the producer has or intends to have more than
one place of amusement within the Borough, the producer shall register
the places of amusement and shall state the location of each. In case
of registration for temporary amusement or for a temporary place of
amusement, the producer shall also state the date or dates and length
of time the amusement is to be conducted at each place, and the name
and address of the owner, lessee or custodian of the premises upon
which that amusement is to be conducted. If the producer is an association
or a corporation, the names and addresses of the principal officers
thereof, and any other information prescribed by the Borough for purposes
of identification must be given. The registration shall be signed
and verified by oath or affirmation by the producer, if a natural
person, and in the case of a corporation, by an executive officer,
or some person specifically authorized to sign the registration, to
which shall be attached the written evidence of the person's authority.
C.
Upon completion of any registration form by a producer or the proper
officer or agent, the Borough through its representative shall issue
to that producer an annual or a temporary registration certificate
for each of the producer's places of amusement, within the Borough.
The registration certificates shall not be assignable and shall be
valid only for the producer in whose name the certificate was issued
and for the conduct of amusements at the place designated in the certificate,
and shall at all times be conspicuously displayed at the places for
which issued. All registration certificates for permanent amusements
shall expire on December 31 of the calendar year for which they are
issued. Registration certificates for temporary amusements shall expire
at the time specified on the certificate.
D.
Every producer conducting a permanent amusement shall register that
amusement prior to commencing operations, and annually with the Borough
before January 1 of each year.
A.
Producers shall collect the tax imposed by this article and shall
be liable to the Borough, as agents thereof, for the payment of the
tax to the Borough or its designated representative.
B.
Where any temporary amusement is conducted by any person, who is
not the owner, lessee or custodian of the place of amusement, or where
any temporary amusement is, after the effective date of this article,
permitted by the owner, lessee or custodian of any place, to be conducted
without its being registered with the Borough as required by this
article, the collection of the tax imposed by this article shall be
the responsibility of the owner, lessee, or custodian of the place
where the amusement is held or conducted and shall be collected and
paid by the owner, lessee or custodian, unless collected and paid
by the producer conducting the amusement.
C.
Where any producer shall begin to conduct a permanent amusement after the effective date of this article and that producer is not the owner of the place where the permanent amusement is to be conducted or where the owner of any place permits a producer to begin to conduct a permanent amusement at that place after the effective date of this article without its being registered with the Borough as required by § 458-31 of this article, the collection of the tax imposed by this article shall be the responsibility of the owner of the place where the permanent amusement is conducted and shall be collected and paid by the owners unless collected and paid by the producer conducting the permanent amusement.
A.
For the purpose of ascertaining the amount of tax collected and payable by the producers to the Borough, it shall be the duty of every producer, except as provided in Subsection B below, conducting a place of amusement, on or before the tenth day of each month, to transmit to the Borough or its representative on forms prescribed and prepared by the Borough, a report of the amount of the tax collected by the producer during the preceding month.
B.
Every producer conducting a temporary amusement shall file a report
with the Borough or its representative promptly after each performance
as directed at the time of registration.
C.
All reports required under this section shall show the information
prescribed by the Borough.
D.
All taxes hereunder shall be recoverable as other debts of like amounts
are by law recoverable.
E.
Every producer, at the time of making every report required by this
article, shall compute and pay to the Borough or its representative,
the taxes collected by the producer and due to the Borough during
the period for which the report is made. Provided, however, that the
producer may deduct from the amount collected a 2% discount of the
total tax due and payable, if the report is filed and the tax is paid
on or before the date when payment is due. The amount of all taxes
imposed under this article, in the case of places of permanent amusement,
shall be due and payable on the tenth day of the next succeeding month,
and in the case of every temporary amusement, shall be due and payable
on the day the reports in those cases are required to be made under
this section, and all such taxes shall bear interest at the rate of
1/2 of 1% per month, or fractional part of a month, from the date
they are due and payable, until paid.
In addition to any other penalties which may be assessed for
violation of this article, if any producer shall neglect or refuse
to make any report and payment as required by this article, an additional
$100 or 10%, whichever is larger, of the amount of the tax shall be
added and collected.
If the Borough or its representative is not satisfied with the
report and payment of the tax made by any producer under the provisions
of this article, the Borough representative is hereby authorized and
empowered to make determination of the tax due by that producer, based
upon the facts contained in the report, or upon any information within
the Borough's possession, or that comes into the Borough's possession,
and for this purpose the Borough or its representative is hereby authorized
to examine the books, paper tickets, ticket stubs and records of any
producer taxable under this article, in order to verify the accuracy
of any report or payment made under the provisions of this article,
or to ascertain whether the taxes imposed by this article have been
paid.
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 Borough or its representative, a report is found
to be incorrect, the Borough or its representative shall estimate
the tax due by that producer, and determine the amount due by the
producer for taxes, penalties and interest.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the Borough
Treasury for the use and benefit of the Borough.
The collector of the tax shall be appointed annually by the
Borough to serve until removed or a successor appointed. The collector
shall receive such compensation for services as the Borough shall
determine. The collector shall collect and receive all taxes levied
under this article, shall furnish a receipt of their payment and shall
keep a record showing the amount received by the collector from each
taxpayer under this article and the date of each receipt. The collector
shall give bond to the Borough with a bonding company authorized by
law to act as surety in the sum as the Borough by resolution shall
direct. The surety bond shall be conditioned on the faithful performance
of the collector's official duties. The Borough Secretary may, at
the discretion of Clearfield Borough Council, act as the collector
of the tax due under this article.
A.
Any person who shall violate any provision of this article shall,
upon summary conviction thereof, be sentenced to pay a fine not exceeding
$500, costs and restitution of the amount due of the tax plus interest
and penalty. Each event held, which is subject to the tax imposed
by this article, shall constitute a separate offense and each failure
to make payment of the tax due shall constitute a separate violation.
B.
This fine imposed by this article shall be in addition to any other
penalty imposed by any other section of this article.[2]
[2]
Editor's Note: Former § 62-88 of the 1966 Code,
Exclusion procedures, which immediately followed this subsection,
was repealed 5-18-2006 by Ord. No. 1287. Said ordinance provided that
removal of this section shall in no fashion preclude or limit Borough
Council on its own accord and motion from granting relief from this
article as Borough Council deems fit and appropriate.
In the event that tax monies levied and collected under the
authority of this article or any other ordinance adopted under the
Local Tax Enabling Act, exceed the limitations imposed by law, that
excess shall not be expended during that year, but shall be deposited
in a separate account for expenditure in the following fiscal year.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed upon the effective date of this article.
If any sentence, clause, section or part of this article 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, section
or parts of this article. It is hereby declared as the intent of the
Clearfield Borough Council that this article would have been adopted
had such unconstitutional, illegal or invalid sentence, clause, section
or part thereof not been included herein.
This article shall become effective on January 1, 2006, and
shall continue on a calendar-year basis, thereafter, without annual
reenactment.
