[Adopted 4-1-1965 by Ord. No. 87]
A. 
The following words and phrases, when used in this article, 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, among others, theatrical or operatic performances; concerts; moving-picture shows; vaudeville; circuses; carnivals; fairs and sideshows; all forms of entertainment at fair grounds and amusement parks; athletic contests or diversions, including, among others, wrestling matches, boxing and sparring exhibitions; bowling; pool; billiards; bathing; swimming; archery; shooting; riding; dancing; and all other forms of diversion, sports, recreation or pastime, shows, exhibitions, contests, displays and games, as well as all other methods of obtaining monetary admission charges, donations, contributions or monetary charges of any character from the general public or a limited or selected number thereof, for admission to the premises or for use of facilities provided for entertainment, amusement, sport or recreational purposes.
ESTABLISHED PRICE
Regular monetary charge of any character whatever, including donations, contributions fixed and exacted or in any manner fixed and 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 roof garden, nightclub, cabaret or other place where the charge for admission is wholly or in part, included in the price paid for refreshment, service or merchandise, the amount paid for admission to such amusement shall be deemed to be the amount paid of the cover or minimum charge, if any.
PERSON
Every individual person, copartnership, association, unincorporated enterprise owned by two or more persons, or corporations, domestic or foreign. Whenever used in any clause prescribing and imposing a penalty, or both, the term "person," as applied to copartnership or association, shall mean the partners or members thereof, and, as applied to corporations, the officers thereof.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, within the Borough of Economy, 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, moving-picture houses, amusement parks, stadiums, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, fair grounds, halls, lodge rooms, riding academies, golf courses, bowling alleys, poolrooms, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, roof gardens, cabarets, nightclubs and other like places.
PRODUCER
Any person, as herein defined, 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.
TAX COLLECTOR
The person appointed by the Council of the Borough of Economy to collect the taxes imposed by this article and to issue permits.
TEMPORARY AMUSEMENT
An amusement to be conducted at one location for a period of less than one month.
B. 
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
On and after the effective date of this article, 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 of Economy unless an amusement permit or permits shall have been issued to him as hereinafter prescribed and the tax herein imposed paid in accordance with the provisions herein made.
B. 
Every producer, desiring to continue to conduct or hereafter to begin to conduct any amusement within the Borough of Economy, shall file an application for a permanent, temporary or itinerant amusement permit or permits, as the case may be, with the Tax Collector. Every application for such permit or permits shall be made upon a form prescribed, prepared and furnished by the Tax Collector and shall set forth the name under which the applicant conducts or intends to conduct a permanent or temporary place of amusement and such other information as the Tax Collector may require. If the applicant has or intends to have more than one place of amusement within the Borough, the application shall state the location of each place of the amusement and, in the case of an itinerant form of amusement, the date and length of time such amusement is to be conducted at each place. In the case of an application for a permit for a temporary place of amusement, the application shall state the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted. If the applicant 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 Tax Collector for purposes of identification. The application shall be signed by the producer, if a natural person, and, in the case of an association, by a member or partner thereof and, in the case of a corporation, by an officer thereof.
C. 
Upon approval of the application and the payment of any permit fee or fees herein required, the Tax Collector shall grant and issue to each applicant an annual or temporary amusement permit for each place of amusement within the Borough of Economy set forth in his application. Amusement permits shall not be assignable and shall be valid only for the persons in whose names they are 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 they are issued. All permits for permanent places of amusements shall expire on the first day of January, unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Borough. Permits for temporary places of amusement shall expire at the time specified therein. The producer of an itinerant form of amusement shall notify the Tax Collector promptly of any change in the original contemplated itinerary, either as to the date or time of the conduct of the amusement at each place.
[Amended 2-10-1987 by Ord. No. 274]
D. 
The Amusement Tax Collector of the Borough may suspend or, after hearing, revoke an amusement permit whenever he 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 Tax Collector shall request the holder thereof to surrender to him immediately all permits, or duplicates thereof, issued to him, and the holder shall surrender promptly all such permits. Whenever the Tax Collector suspends an amusement permit, he shall notify the holder immediately, and the Council shall afford him a hearing, if requested, within five days of such notice. After such hearing, the Council shall either rescind the order of suspension or, upon good cause appearing therefor, shall continue the suspension or revoke the permit.
A. 
Tax is hereby imposed upon the sale of admission to the places of amusement or the privilege to engage herein, in the Borough of Economy, at the rate of 2 1/2% of the established price charged the general public or a limited or selected group thereof by any producer for such admission or privilege, which shall be paid by the person acquiring the same.
B. 
In the case of persons (except bona fide employees of a producer or municipal or state officers on official business) admitted free or at reduced rates to any place of amusement, at a time and under circumstances when an established price is charged to other persons, the tax imposed by this article shall be computed on the established price charged to such other persons of the same class for the same or similar accommodations, to be paid by the person so admitted.
A. 
Producers shall collect the tax imposed by this article and shall be liable to the Borough of Economy as agents thereof for the payment of the same into the Borough Treasury through the Tax Collector duly appointed by the Borough Council.
B. 
Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessors or custodians of the places where the amusements are to be conducted, or where the temporary amusement is permitted by the owner, lessor or custodian of any place to be conducted without the procurement of the permit or permits required by this article, the tax imposed by this article shall be paid by the owner, lessee or custodian of such place where such temporary amusement is held or conducted, unless paid by the producer conducting the amusement.
A. 
For the purpose of ascertaining the amount of tax payable by the producers of the Borough of Economy, it shall be the duty of:
(1) 
Every producer, except as hereinafter provided, conducting a place of amusement, on or before the 10th day of each month after the effective date of this article to transmit to the Tax Collector, on a form prescribed and prepared by him, a report of the amount of tax collected by him during the preceding month.
(2) 
Every producer conducting a temporary place of amusement or itinerant form of amusement shall file a report with the Tax Collector promptly after each performance.
B. 
All reports required under this section shall show such information as the Tax Collector shall prescribe.
C. 
Every producer, at the time of making every report by this section, shall compute and pay to the Tax Collector the taxes collected by him and due to the Borough of Economy during the period for which the report is made; provided, however, that such producer may deduct therefrom 2% thereof, provided that payment is made on or before the due date thereof. The amount of all taxes imposed under the provisions of this article 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, it shall be due and payable on the day the reports in such cases are required to be made under this section. All such taxes shall bear interest at the rate of one-half of one per centum (1/2 of 1%) per month, or fractional part of a month, from the date they are due and payable until paid.
D. 
If any producer shall neglect or refuse to make any report or payment as herein required, an additional 10% of the amount of the tax shall be added as a penalty by the Tax Collector and collected in accordance with the provisions of this article.
The Tax Collector, as an agent of the Borough of Economy, or the Solicitor of the Borough of Economy, if designated by the Council, may sue for the recovery of taxes, interest and penalties due and unpaid under this article.
If the Tax Collector 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 Tax Collector or such person or persons duly authorized by the Council are authorized to examine the books, papers, tickets, ticket stubs and records of any producer taxable under this article to verify the accuracy of any report or payment made under the provisions thereof or to ascertain whether the taxes imposed by this article have been paid.
The Tax Collector is hereby authorized to accept payment under protest of the amount of tax claimed by the Borough of Economy in any case where any person disputes the validity or amount of the Borough's claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment to the Tax Collector, the amount of the overpayment shall be refunded to the person who paid under protest.
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 Tax Collector or such person or persons duly, authorized by the Council, a report is found to be incorrect, the Tax Collector shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon.
All taxes, interest and penalties collected or received under the provisions of this article, shall be paid into the Treasury of the Borough of Economy for the use and benefits of said Borough.
The Tax Collector is hereby authorized and directed to make and keep such records, prepare such forms and take such other measures as may be necessary or convenient to carry this article into effect and may, in his discretion, require reasonable deposits to be made by applicants for temporary permits.
[Amended 2-10-1987 by Ord. No. 274]
Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this article, or of any regulations or requirement pursuant thereto and authorized thereby, shall be subject to a fine or penalty not to exceed $300, plus costs of prosecution, for each such offense or to undergo imprisonment for not more than 90 days for the nonpayment of such fine or penalty and costs. Such penalty or fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article.