[Adopted 12-9-1952 by Ord. No. 1068; amended
in its entirety at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
This article shall be known as the “Crafton
Borough Amusement Tax Ordinance.”
The following words and phrases, when used in
this article, shall have the meanings given to them in this section,
unless the context clearly indicates a different meaning:
Monetary charge of any character whatever, including donations,
contributions and dues or membership fees (periodic or otherwise)
charged or paid for the privilege of attending or engaging in amusements,
as hereinafter defined; provided, however, that in the case of persons
(except bona fide employees of the person conducting the amusement)
admitted free or at reduced rates at a time when and under circumstances
under which an established price is charged to other persons, the
term “admission” shall mean the established price as charged
to other persons.
All manner and form of entertainment, including, among others,
the following: theatrical performance, operatic performance, carnivals,
circuses, shows, concerts, lectures, sports events, vaudeville shows,
side shows, amusement parks and all forms of entertaining therein,
dancing, golf, bowling, billiards or pool, athletic contests, including
wrestling matches, boxing and sparring exhibitions, football, basketball
and baseball games, ice-skating, roller-skating, tennis, hockey, bathing,
swimming, archery, shooting, riding, racing, arcade and any other
form of diversion, sport, pastime or recreation, shows, exhibitions,
contests, displays and games; provided, however, that the term “amusement”
shall not include any form of entertainment, the proceeds of which,
after payment of reasonable expenses, inure exclusively to the benefit
of religious, educational or exclusively charitable institutions,
societies or organizations, volunteer firemen’s organizations
or civic activities supported by tax funds; and provided, further,
that the term “amusement” shall not include motion-picture
exhibitions nor sound motion-picture exhibitions, camping or any activities
the predominate purpose or nature of which is exercise, fitness, health
maintenance, improvement or rehabilitation, health or nutrition education
or weight control.
A retail establishment that derives at least half of its
revenues from video or other electronic games, pinball machines or
other amusement devices.
Crafton Borough, Allegheny County, Pennsylvania.
The Borough Council in and for this Borough.
That person, public employee, private agency or other entity
designated by Borough Council to collect and administer the tax on
amusement under this article.
Includes natural person, firm, association, unincorporated
association, partnership, corporation or other entity. Whenever the
term “person” is applied to a partnership, association
or joint venture, it shall mean the parties or members thereof, and
as applied to a corporation it shall mean the officers thereof.
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.
The admission price or other valuation of the cost of participating in an amusement or privilege within the Borough, whether or not any fees for admission or participation are collected within the Borough. For any amusement that is subject to the tax imposed under § 201-3 by virtue of having a separate and distinct subpart of that amusement within the Borough for which a separate price of amusement or participation is not paid, its value shall be determined by prorating the price of admission or participation with respect to the percentage of the overall activity that is conducted in or upon the subpart located within the Borough.
An amusement shall be within the Borough for the purpose of tax imposed under § 201-3 if that amusement:
A tax is hereby imposed for general revenue
purposes at the rate of 10% of the value of each and every amusement
or privilege within the Borough for which the value of individual
participation is $0.10 or more.
A.
Where the price is fixed or established, the tax shall
be collected on each admission of $0.10 or more according to the following
table:
(1)
Under $1.
(a)
If the price is $0.10 to $0.19, the tax shall
be $0.01.
(b)
If the price is $0.20 to $0.29, the tax shall
be $0.02.
(c)
If the price is $0.30 to $0.39, the tax shall
be $0.03.
(d)
If the price is $0.40 to $0.49, the tax shall
be $0.04.
(e)
If the price is $0.50 to $0.59, the tax shall
be $0.05.
(f)
If the price is $0.60 to $0.69, the tax shall
be $0.06.
(g)
If the price is $0.70 to $0.79, the tax shall
be $0.07.
(h)
If the price is $0.80 to $0.89, the tax shall
be $0.08.
(i)
If the price is $0.90 to $0.99, the tax shall
be $0.09.
(2)
If the price is $1 or more, the tax shall be collected
on each admission at the rate of 10% of each dollar of price, plus
the following bracket charges upon any fractional part of a dollar
in excess of even dollar amounts:
|
Fractional Part of Dollar
|
Amount of Tax
| |
|---|---|---|
|
$0.00 to $0.09
|
None
| |
|
$0.10 to $0.19
|
$0.01
| |
|
$0.20 to $0.29
|
$0.02
| |
|
$0.30 to $0.39
|
$0.03
| |
|
$0.40 to $0.49
|
$0.04
| |
|
$0.50 to $0.59
|
$0.05
| |
|
$0.60 to $0.69
|
$0.06
| |
|
$0.70 to $0.79
|
$0.07
| |
|
$0.80 to $0.89
|
$0.08
| |
|
$0.90 to $0.99
|
$0.09
|
B.
Where the price is not fixed or established, the tax
shall be collected based upon the gross admission fee or fees collected.
C.
Where the price of admission is wholly or in part
included in the price paid for refreshment, service and/or merchandise,
where purchase of such refreshment, service or merchandise is required
as a condition for admission, the taxable price shall be deemed to
be 50% of the price paid for refreshment, service and/or merchandise.
A.
The tax imposed by this article shall not apply to
admission to any form of amusement which involves participation of
students and which is sponsored, organized and promoted by, and whose
benefits inure to, a public school(s), public school district(s) or
parochial school(s) within the Commonwealth of Pennsylvania or a nonprofit
organization created and operated to coordinate such events, such
as the Pennsylvania Interscholastic Athletic Association, or organization(s)
or association(s) comprised of public or parochial school officials
or public or parochial school educators, if a majority of the members
of such nonprofit organizations consists of public or parochial schools
or public or parochial school districts, public or parochial school
officials or public or parochial school educators.
B.
In order to obtain an exemption from payment of this
tax, the public or parochial school(s), public or parochial school
district(s) or the nonprofit organization described as aforesaid must
request the exemption from the Borough Council, in writing, no later
than 30 days prior to the scheduled event. Where the activity consists
of more than one event, the exemption permit shall apply to all events
of such activity. A failure to strictly follow this requirement and/or
a failure to fully and accurately provide any relevant information
requested by the Borough Council to verify the basis for the exemption
shall be cause for the Borough to deny the exemption.
A.
After the effective date of this article, any person
desiring to conduct or to continue to conduct any amusement, the price
of admission to which is subject to tax under this article, shall
file with the Borough Manager or his designee an application for either
a permanent amusement permit or a temporary amusement permit, as the
case may be. If the owner of the facility in which the amusement is
to be held or is to take place is different from the person desiring
to conduct or continue to conduct the amusement, the application shall
be jointly filed by the owner of the facility and the party conducting
the amusement. In the case of any amusement that is to continue for
longer than 10 days, a permanent amusement permit shall be issued.
In the case of any amusement that is to continue for 10 days or less,
a temporary permit shall be issued.
B.
The application shall be in such form as the Collector
shall prescribe and shall include the following requests for information:
(1)
The proper legal name and address of the person conducting
the amusement.
(2)
The proper legal name and address of the person owning
the facility in which the amusement is to be conducted.
(3)
The type of permit being applied for.
(4)
The location of the amusement covered by the permit.
(5)
The admission price or prices charged or to be charged.
(6)
The approximate total receipts anticipated.
(7)
The names and addresses of partners, members and/or
officers of the person conducting the amusement.
(8)
The type/description of the amusement.
(9)
The period for which the permit is to be issued.
C.
If the application is filed by a corporation, it shall
be signed by two officers. If the application is filed by a partnership,
association or joint venture, the application shall be signed by all
partners and members.
D.
Upon receipt of a properly completed and executed
application, the Collector shall issue the applicable permit, which
shall be in such form as the Borough Council shall determine.
A permanent permit shall remain in effect until
terminated by the holder or upon 10 days’ written notice from
the Collector. A temporary permit shall be valid until the last day
the amusement is conducted.
Producers shall collect the tax imposed by this
article and shall be liable to the Borough of Crafton, as agents thereof,
for the payment of the same to the Borough according to the requirements
of this article.
A.
Every holder of a temporary permit, which shall include
the owner of the facility and the party conducting the amusement,
shall, within 10 days after the close of the amusement, pay over to
the Borough Manager the amount of tax due from such person under this
article upon the admission for such amusement and, at the same time,
shall submit to the Collector, under oath or affirmation, a report
of the total admissions charged and/or collected for the amusement
and the total amount of tax due on such admissions.
B.
Every holder of a permanent permit, which shall include
the owner of the facility and the party conducting the amusement,
shall, on or before the 15th day of each month and on or before the
30th day of each month, unless special arrangements are approved by
the Borough, pay over to the Collector the amount of tax due from
each person, under this article, upon admission for the preceding
collection period (16th through month-end: due on 15th of the following
month; and first through 15th: due on the 30th of the same month)
and, at the same time, shall submit to the Collector, under oath or
affirmation, a report of the total taxable admissions charged or collected
during such collection period and the total amount of the tax due
on such admissions. If the 15th or 30th falls on a holiday or weekend
day, that tax shall be paid on the following business day.
C.
In the event that the owner of the facility is not
identical to the party conducting the amusement, each party shall
be fully responsible for proper reporting of the tax due and payment
of the tax due.
D.
The Borough is hereby authorized to examine the books,
papers and records of any producer in order to verify the accuracy
of any return made to ascertain the amount to the tax due by any person
under this article, and, to accomplish this purpose, the Borough is
authorized to examine any person under oath concerning any taxes which
were or should have been returned, and the Borough may compel the
production of books, papers, reports, records and the attendance of
all persons before the Borough whether as persons or witnesses whom
it is believed have knowledge of any such matters.
The Borough Manager, or his designee, is responsible
for enforcing the provisions and requirements of this article. The
Borough Manager is authorized to adopt such written regulations that
may be necessary for the administration and enforcement of this article.
Any regulations adopted by the Borough Manager shall become effective
upon approval of Borough Council.
Any information gained by any other official
or agent of the Borough as a result of any returns, investigations
or verifications required or authorized by this article shall be confidential,
except for official purposes and except in accordance with proper
judicial order or as otherwise provided by law, and any person unlawfully
divulging such information shall be guilty of a misdemeanor and, upon
conviction thereof, shall be sentenced to pay a fine not exceeding
$300, and the costs of prosecution, or to undergo imprisonment, as
provided by law.
A.
If any person shall fail to pay, when due, tax due
under this article, a penalty of 10% of the amount of tax due and
unpaid shall be added thereto.
B.
If any person shall fail to obtain a permit or shall
fail to collect and/or remit any tax due or shall fail to file complete
and correct reports or returns when due or shall knowingly make a
false or fraudulent report or shall violate or attempt to violate
any provision of this article, such person shall be, upon conviction
thereof, sentenced to pay a fine of not less than $100 nor more than
$600 for each violation, plus costs, and, in default of payment of
said fine and costs, to imprisonment to the extent permitted by law
for the punishment of summary offenses; and upon such conviction,
any permanent permit or temporary permit shall be automatically revoked.
A separate offense shall arise for each day or portion thereof in
which a violation is found to exist or for each section of this article
found to have been violated. All fines and penalties for the violation
of this article shall be paid to the Borough Treasurer. The Borough
may also commence appropriate actions in equity, at law or other to
prevent, restrain, correct, enjoin, or abate violations of this article.
Any fine or penalty hereunder shall be in addition to the ten-percent
penalty, unpaid tax and any other fine or penalty levied hereunder
or under any other applicable law.
C.
If any person shall fail to pay the tax when due,
interest shall accrue thereon at the rate of 1% per month or any portion
thereof for which said tax remains due and unpaid.
D.
If for any reason the tax is not paid when due and
suit is brought for recovery of the tax, the person liable therefor,
in addition, shall be liable for the cost of collection, interest
and penalties herein imposed.
This article shall not apply to any person or
property as to which or which it is beyond the legal power of the
Borough to impose this tax or the duties herein provided for. This
article shall continue in effect on a calendar-year basis without
annual reenactment.
