[Adopted 7-16-2003 by Ord. No. 4-2003]
A.
The City of Monessen reenacts and reestablishes, under
Section 511 of the Local Tax Enabling Act,[1] its amusement tax. Said tax shall be calculated at 5% of the annual
revenue or gross receipts beginning on September 1, 2003, and continuing indefinitely.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B.
This chapter shall not apply to any person or property
as to whom it is beyond the legal power of the City of Monessen to impose
the tax or duties provided for, nor to amusements given for the benefit of
established churches, the Monessen City public school system, libraries, patriotic
societies, including veterans organizations, police, fire and 501(c)(3) charitable
institutions or civic betterment enterprises.
A tax is imposed for the fiscal year 2003 and subsequent fiscal years
for general City of Monessen purposes upon the admission fee or privilege
to attend or engage in any amusement at the rate of 5% of the established
price charged or paid by the general public or a limited or selected group
thereof which shall be paid by the person acquiring such privilege.
As used in this article, the following terms shall have the meanings
indicated:
All manner and form of entertainment within the City of Monessen,
including among other things, theatrical or musical performances, concerts,
lectures, vaudeville, circus, carnival and side shows, all forms of entertainment
at fair grounds and amusement parks, athletic contests, including wrestling
matches, boxing, and sparring exhibitions, football, basketball, and baseball
games, skating, golfing, tennis, hockey, bathing, swimming, boating, waterskiing,
shooting, trap and skeet shooting, riding, dancing, golf driving range, golf
cart rental fees, miniature golf courses, bowling alleys, pool and billiard
parlors, arcades, racing, and all other forms of diversion sport, winter or
summer, 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 tangible
property, or specific personal or professional service.
On and after the effective date of this chapter, it shall be unlawful
for any person to continue to conduct, or thereafter to begin to conduct,
any form of amusement within the City of Monessen unless an amusement permit
shall first have been issued. An owner of an amusement desiring to continue
to conduct or hereafter begin to conduct any amusement within the City of
Monessen shall file an application for an amusement tax permit with the City
of Monessen. Every application for such permit shall be made upon a form prescribed,
prepared, and furnished by the City of Monessen. If the applicant has or intends
to have more than one place of amusement within the City of Monessen, an application
shall be made for each location. Upon receipt of a completed application form,
the City of Monessen shall grant and issue to each applicant an amusement
permit for each place of amusement within the City of Monessen, valid for
the fiscal year of issuance. Amusement permits shall not be assignable and
shall be valid only for the person in whose name issued and for the conduct
of amusement at the place designated in the application and shall at all times
be conspicuously displayed at the place of amusement for which issued. Owners
operating amusements shall notify the City of Monessen promptly of any change
in the originally contemplated itinerary, either as to date or time of the
amusement at each place. Permits may be renewed annually before the first
day of January of each year, upon application made to the City of Monessen.
Whenever any permit issued under the provisions of this chapter becomes defaced,
destroyed or lost, a duplicate permit shall be obtained in replacement thereof,
upon payment of a fee.
For the purpose of ascertaining the amount of tax payable by persons
to the City of Monessen, the owner of the amusement shall collect the tax
imposed by the chapter and shall be liable to the City of Monessen, as agents
thereof, for the payment of the same to the City of Monessen, and hereinafter
provided, it shall be the duty of:
A.
Every person holding a permit, on or before the first
day of each month after the effective date of this chapter to transmit to
the City, on a form prescribed and prepared by the City, a report of the amount
of tax collected by him during the preceding month. Owners conducting itinerant
amusements shall transmit the report aforesaid at the close of the final performance.
B.
Everyone shall, at the time of transmitting the report,
pay to the Secretary the tax collected and due. The owner of the amusement
shall collect the tax imposed by this chapter and shall be liable to the City
of Monessen, as agents thereof, for the payment of the same to the City of
Monessen as hereinafter provided covering the period of which the report is
made.
Persons holding permits shall keep such books, accounts, and records,
in sufficient form to enable the appointed amusement tax collector, to audit,
adjust, and settle the accounts. The employee or designee designated by the
City shall have access to the records and premises of the owner at any reasonable
time or times for ascertaining the number of admissions received.
If any tax levied in pursuance of this chapter shall not be paid when
due, a penalty of 5% of the amount of tax due plus 1% for each month of the
delinquency shall be added thereto, together with costs of enforcement or
collection of monies owed as the case may be. Collection of delinquent taxes
shall be in accordance with the provisions of Act 511.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
All taxes levied and assessed under the authority of this chapter, together
with all penalties or interest, shall be recoverable in any manner provided
by law. The appointed amusement tax collector may sue in the name of the City
of Monessen for recovery to taxes due and unpaid under this chapter.
Upon conviction for failure to file or pay said tax, the offending person,
firm or corporation shall, upon conviction, be required to pay a fine not
less than $1,000 for each separate infraction.
