[Ord. 2010-3, 9/13/2010]
This Subpart shall be known and may be cited as the “Cornwall Borough Amusement and Admissions Tax Ordinance.” This Article 2C is enacted under the authority of the Pennsylvania Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No. 511, as amended, 53 P.S. §6924.101 et seq., and as may be hereafter modified, amended or reenacted.
[Ord. 2010-3, 9/13/2010; as amended by Ord. 2015-3, 9/14/2015]
1. 
The following words or phrases, when used in this Article 2C, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including, without limitation, theatrical or operatic performances; concerts; vaudeville; circus, carnival and sideshows; all forms of entertainment at fairgrounds, waterparks, and amusement parks; athletic contests, including wrestling matches, boxing and sparring exhibitions, football and baseball games, skating, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing, rowing, billiards, and pool; trade shows; conferences; conventions; and all other forms of diversion, sport, recreation or pastime, shows, exhibitions, contests, displays and games and all other methods of obtaining admission charges, donations, contributions or monetary charges of any character from the general public or a limited or selected number thereof, directly or indirectly, in return for other than tangible property or specific personal professional services. An amusement shall not include any activity which is exempted from taxation by the Local Tax Enabling Act.
BOROUGH
The Borough of Cornwall, Lebanon County, Pennsylvania.
BOROUGH COUNCIL
The governing body of the Borough.
COLLECTOR
The person authorized to administer the within tax or the collector’s duly authorized or deputized agents.
ESTABLISHED PRICE
Regular monetary charges of any character whatsoever, including donations, contributions and dues or membership fees (periodical or otherwise), fixed and exacted or in any manner received by producers, as herein defined, from the general public or a limited or selected number thereof, directly or indirectly, for the privilege to attend or engage in any entertainment or amusement, provided that when such entertainment or amusement is conducted at any place where the charge for admission is wholly or in part included in the price paid for refreshment, services or merchandise, the amount paid for admission to such amusement shall be deemed to be 50% of the amount paid for refreshment, service and merchandise. The established price shall not include any tax or charge which may be imposed by the Commonwealth of Pennsylvania.
GOLF COURSE
A facility for playing regulation golf with a series of nine holes or 18 holes which is used solely for playing golf. For the purposes of §3-310.3, amusements other than playing golf which are conducted on a property which contains a 9-hole or 18-hole golf course including, but not limited to, miniature golf facilities, snow rides or tubing, skating, snowboarding, and/or water rides or tubing shall not be considered to be part of the golf course.
LOCAL TAX ENABLING ACT OR LTEA
The Act of December 31, 1965, P.L. 1257, No. 511, as amended, 53 P.S. §6924.101 et seq.
PERSON
Any individual, association, partnership, public or private corporation whether for profit or not-for-profit, trust, estate, or other legally recognized entity. Whenever the term “person” is used in connection with any clause providing for the imposition of a fine or penalty or the ordering of the action to comply with the terms of this Article 2C, the term “person” shall include the members of an association, partnership or firm and the officers of any public or private corporation, whether for profit or not-for-profit.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Borough where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, as herein defined, including, among others, theaters, opera houses, amusement parks, water parks, stadiums, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, fairgrounds, conference or convention centers, hotels, social, sporting, athletic, riding, gun or country clubs, riding academies, golf driving ranges, miniature golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, pool and billiard parlors, roof gardens, cabarets, nightclubs and other restaurants where amusement or entertainment is provided and other like places.
PRODUCER
Any person conducting any place of amusement, as herein defined, where the general public or a limited or selected number thereof may, upon the payment of an established price, attend or engage in any amusement.
TEMPORARY OR ITINERANT AMUSEMENT
Any amusement that is conducted for less than 60 consecutive calendar days.
2. 
The singular shall include the plural, and the masculine shall include the feminine and neuter.
[Ord. 2010-3, 9/13/2010]
1. 
On and after the effective date of this Article 2C, it shall be unlawful for any producer to continue to conduct or thereafter to begin to conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement within the Borough unless an amusement permit or permits shall have been issued to him as hereafter prescribed and the tax herein imposed paid in accordance with the provisions herein made.
2. 
Every producer engaged in, desiring to continue to conduct or desiring hereafter to begin to conduct any amusement within the Borough shall file an application for a permanent, temporary or itinerant amusement permit or permits, as the case may be, with the collector. Each person shall apply for a separate amusement permit and shall be deemed to be a separate producer. If any producer conducts business under a fictitious name, such producer shall apply for registration in both the true and fictitious names of the producer and shall list the fictitious name first on the application. Such applications shall be made upon a form prescribed, prepared and furnished by the collector and shall set forth the name under which the producer conducts or intends to conduct an amusement; whether the producer conducts or intends to conduct a permanent, temporary or an itinerant form of amusement; type of amusement; establish price or established prices to be charged; location of the amusement and such other information as the collector may require.
3. 
If the producer has or intends to have more than one place of amusement within the Borough, he shall state the location of each such place and, in the case of a temporary or itinerant form of amusement, the date and length of time such amusement is to be conducted at each place.
4. 
In the case of an application for a permit for a temporary or itinerant place of amusement, the producer shall state the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted.
5. 
If a producer is an association or a corporation, the application shall state the names and addresses of the principal officers thereof and any other information prescribed by the collector for purposes of identification.
6. 
The application shall be signed and verified by oath or affirmation by the producer, if a natural person, and in case of an association, by a member or partner thereof, and in case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.
7. 
At the time of making such application, the applicant shall pay to the collector such permit fee as shall from time to time be provided for by Borough Council for each temporary or itinerant permit, which shall be good for no longer than 10 days, or such permit fee as shall from time to time be provided for by Borough Council for a permit good for the remainder of the calendar year.
8. 
Upon approval of the application and the payment of any permit fee or fees herein required, the collector shall grant and issue to each producer an annual, temporary or itinerant amusement permit for each place of amusement within the Borough set forth in his application.
9. 
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 places for which issued.
10. 
All permits for permanent places of amusement shall expire on the 31st day of December next succeeding the date upon which they are issued, unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Borough.
11. 
Permits for temporary places of amusement or for forms of itinerant amusements shall expire at the time specified therein.
12. 
The producer of a temporary or itinerant form of amusement shall notify the collector promptly of any change in the original contemplated itinerary either as to date or time of the conduct of the amusement at each place.
13. 
Permits issued for permanent places of amusement under the provisions of this Article 2C may be renewed annually before the first day of January upon application made to the collector and the payment of such renewal fee as shall from time to time be provided for Borough Council.
14. 
Whenever any permit issued under the provisions of this Article 2C is defaced, destroyed or lost, the collector may issue a duplicate permit to the holder thereof upon the payment of such fee as shall from time to time be provided for by Borough Council.
15. 
The collector may suspend an amusement permit whenever he finds that the holder thereof has failed to comply with any provision of this Article 2C. Upon the suspension of any amusement permit, the collector shall request the holder thereof to surrender immediately all permits or duplicates thereof which have been issued to him, and the holder shall promptly surrender all such permits to the collector as directed. A producer whose permit has been suspended, upon request made in writing within 10 days after such suspension, shall be entitled to a hearing before Borough Council on or before the next regular meeting. After such hearing, Borough Council shall either rescind the order of suspension, for good cause appearing therefor, or continue the suspension or revoke the permit.
[Ord. 2010-3, 9/13/2010]
1. 
A tax to provide revenue for general Borough purposes is hereby levied, assessed and imposed upon the admission fee or privilege to attend or engage in any amusement, as defined herein, within the Borough at the rate of 5% of the established price charged the general public or a limited or selected group thereof by any producer for such privilege, which shall be paid by the person acquiring such privilege.
2. 
In the case of persons (except bona fide employees of a producer or municipal or state officers on official business) admitted free or at a reduced rate to any place of amusement at a time when and under circumstances where an established price is charged to other persons of the same class for the same or similar accommodation, such tax is to be paid by the persons so admitted.
3. 
In the case of persons having the permanent use of boxes or seats in any place of amusement or a lease for the use of such box or seat in such place of amusement, the tax imposed by this Article 2C shall be computed on the established price for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, and such tax is to be paid by the lessee or holder.
[Ord. 2010-3, 9/13/2010]
1. 
Producers shall collect the tax imposed by this Article 2C and shall be liable to the Borough as agents thereof for the payment of the same to the collector as hereinafter provided in this Article 2C.
2. 
Where permits are obtained for conducting amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted or where the amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of a permit or permits required by this Article 2C, the tax imposed by this Article 2C shall be paid by the owner, lessee or custodian of such place where such amusement is held or conducted, unless paid by the producer conducting the amusement.
[Ord. 2010-3, 9/13/2010]
1. 
For the purpose of ascertaining the amount of tax payable by the producers to the Borough:
A. 
Every producer, except as hereinafter provided, conducting a place of amusement shall, on or before the 10th day of each month, transmit to the collector on forms prescribed and prepared by the collector a report, under oath or affirmation, of the amount of tax collected by him during the preceding month. Each separate producer shall file a separate report in the name(s) used by the producer in application for an amusement permit.
B. 
Every producer conducting a temporary or itinerant form of amusement, promptly after each performance shall file a report, under oath or affirmation, with the collector and furnish the information required therein.
C. 
Every producer, at the time of making every report required by this Section, shall compute the taxes collected by him and the taxes due the Borough and shall simultaneously transmit the report required by this Section to the collector and pay to the collector the taxes due the Borough during the period for which the report is made; provided, however, that such producer may deduct therefrom a 2% discount if the report is filed and the tax is paid on or before the due date thereof.
D. 
Every producer shall maintain daily records for each day on which an amusement is conducted, indicating the number of persons admitted to that amusement; the established price of admission or other such cover charge paid by each person; the number of persons admitted without paying the established price of admission and the established price of admission charged to other persons at the time of admission of the nonpaying admittee; and the gross amount of admission fees received on that day. All such information shall be set forth on the return filed pursuant to this Section.
2. 
The amount of all taxes imposed under the provisions of this Article 2C shall, in the case of places of permanent amusement, be due and payable on the 10th day of the next succeeding month, and in the case of temporary or itinerant forms of amusement, such taxes shall be due and payable on the day the reports in such cases are required.
3. 
If any producer shall neglect or refuse to make any report and/or payment as herein required, a penalty of 10% of the amount of the tax due and unpaid shall be added thereto, plus interest of 1¼% of the tax due for each month or fractional part thereof from the day the tax is due and payable until paid.
[Ord. 2010-3, 9/13/2010]
1. 
The collector shall have the power in the name of the Borough to collect unpaid or unremitted taxes, interest and penalties from the producers owing such taxes, interest and penalties by institution of a civil action or other appropriate remedy.
2. 
If for any reason the tax is not paid or remitted 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, including but not limited to legal fees and charges incurred by the Borough in the collection of the tax authorized by this Article 2C.
3. 
The collector, in case of the neglect or refusal of any person to make payment or remit the amount of tax due, shall have the power, to take all actions authorized by the LTEA for the collection of delinquent taxes.
4. 
The collector shall have the power to report all persons who have neglected or refused to pay or remit the amount of tax due to the Borough Solicitor.
5. 
The collector shall have the power to revoke the permit or permits of any person who shall fail or refuse to file a return as required by this Article 2C or who shall fail or refuse to pay or remit any taxes, interest or penalty due.
6. 
In addition to the above remedies, the collector shall have the power to recover unpaid or unremitted taxes as other debts or like amount are now by law recoverable.
[Ord. 2010-3, 9/13/2010]
1. 
Investigation.
A. 
If the collector is not satisfied with the report and payment of tax made by any producer under the provisions of this Article 2C, 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.
B. 
The collector is authorized to examine all books, papers, tickets, ticket stubs and any other records whatsoever of any producer taxable under this Article 2C to verify the accuracy of any report or payment made under the provisions hereof or to ascertain whether the taxes imposed by this Article 2C have been paid.
C. 
Every person subject to the tax imposed by this Article 2C shall make his records or copies thereof available to the collector at any reasonable time and place requested, in writing, by the collector in order to enable the collector to make examination thereof as may be necessary to verify the accuracy of any payment made of the tax required by this Article 2C. However, a written request or demand of any records of a taxpayer shall not be deemed a condition precedent for commencement of any judicial proceeding against a taxpayer.
2. 
If any producer or supposed producer neglects or refuses to make a return or if, as a result of an investigation by the collector, a return is found to be incorrect, then in such case the collector shall estimate the tax due by said producer or supposed producer and determine any penalties or interest due. In all such cases of assessment, the collector shall give the producer assessed a notice in which shall be stated the amount of the amusement tax imposed or levied as well as any penalties or interest assessed.
3. 
If any producer neglects or refuses to pay any tax due after filing a return, then in such case the collector shall assess said producer the tax due and determine any penalties or interest due. In all such cases of assessment, the collector shall give the producer assessed a notice in which shall be stated the amount of the amusement tax due as well as any penalties or interest assessed.
4. 
The collector shall receive payment of the taxes, penalties and interest imposed by this Article 2C. It shall be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such payment and to provide a report of this information monthly to Borough Council. When crediting any payment that is less than the total amount of interest, penalties and tax due, the collector shall first apply any sum received to outstanding interest, then to any outstanding penalties, and any remaining amounts received shall be applied to taxes due.
5. 
The collector is authorized and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter or thing pertaining to the administration and enforcement of this Article 2C and the collection of the tax hereby imposed, subject to the approval of Borough Council.
[Ord. 2010-3, 9/13/2010]
All taxes, interest and penalties received, collected or recovered under the provisions of this Article 2C shall be paid into the treasury of the Borough for the use and benefit of the Borough.
[Ord. 2010-3, 9/13/2010]
1. 
The provisions of this Article 2C shall not be applicable to any person who is wholly exempt from taxation under the LTEA or to any amusement which is wholly exempt from taxation under the LTEA.
2. 
No amusement owned and/or operated by the Commonwealth of Pennsylvania or the Pennsylvania Historical and Museum Commission shall be subject to taxation under this Article 2C.
3. 
Golf courses shall not be considered amusements and shall not be subject to taxation under this Article 2C.
4. 
The tax imposed by this Article 2C shall not apply to admission to any form of amusement which involves the participation of students, and which is sponsored, organized, and promoted by, and whose benefits inure to a public school or a public school district within the Commonwealth of Pennsylvania or a nonprofit organization created and operated to coordinate such events, such as the Pennsylvania Interscholastic Athletic Association, or organizations or associations comprised of public school officials or public school educators, if a majority of the members of such nonprofit organization consists of public schools or public school districts, public school officials or public school educator’s. In order to obtain an exemption from the payment of this tax, the public school, public school district, or nonprofit organization must request the exemption from the collector, in writing, no later than 30 days prior to the scheduled event. A failure to follow this requirement and to provide any relevant information requested by the collector shall be cause for the collector to deny the exemption.
[Ord. 2010-3, 9/13/2010]
Any person, as defined in this Article 2C, who shall conduct or produce any amusement subject to the tax imposed by this Article 2C without first having secured a permit or after said permit has been revoked for failure to file a return or pay taxes due or any person who shall fail to file a tax return as required by the provisions of this Article 2C or any person who shall willfully file false return or any person who shall fail, neglect or refuse to comply with any other term or provision of this Article 2C shall, upon summary conviction, be sentenced to pay a fine of not more than $1,000 and not less than $50 and costs, including but not limited to legal fees and charges incurred by Cornwall Borough in the collection of the tax authorized in this Article 2C, which shall be collected as like fines or penalties are now by law collectible. Upon judgment against any person by summary conviction or by proceedings by summons on default of the payment of the fine or penalty imposed and the costs, the defendant may be sentenced and committed to the county jail for a period not exceeding 30 days. The fine imposed by this Section shall be in addition to any other penalty imposed by any other section of this Article 2C.