[Ord. 151, 5/27/1975, § 2]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, except when the
context clearly indicates a different meaning:
The regular monetary charge of any character whatever, including
donations, contributions and dues or membership fees, periodical or
otherwise, fixed and exacted or in any manner received by persons,
as herein defined, from the general public or a limited or selected
number thereof, directly or indirectly, for the privilege of attending
or engaging in any entertainment or amusement. In the case of persons
admitted free or at reduced rates to any place of amusement, with
the exception of bona fide employees of the person conducting the
amusement or governmental officials on public business, at a time
when and under circumstances in which an established price is charged
to other persons, the tax imposed by this Part shall be computed on
the established price charged to such other persons of the same class
for the same or similar rights and privileges to be paid by the person
so admitted.
All manner and form of entertainment within the Borough of
Middleburg, including, among others, theatrical or operatic performances,
concerts, lectures, vaudeville, circus, carnival and sideshows, all
forms of entertainment at fairgrounds and amusement parks, athletic
contests, including wrestling matches, boxing and sparring exhibitions,
football, basketball and baseball games, skating, skiing, golfing,
tennis, hockey, bathing, swimming, archery, shooting, riding, dancing,
golf driving ranges, miniature golf courses, bowling alleys, pool
and billiard parlors, racing and all other forms of diversion, sport,
recreation or pastimes, 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 member thereof, directly or indirectly,
in return for other than tangible property or specific personal or
professional service.
The Borough Council of the Borough of Middleburg.
The written evidence of authority granted by the Council
to a person to collect a tax.
Every natural person, copartnership, association or corporation
or quasi-municipal corporation. Whenever used in any clause prescribing
and imposing a fine or penalty, or both, the term "person," as applied
to copartnerships or associations, shall mean the partners or members
thereof, and as applied to corporations, the officers thereof. The
singular shall include the plural, and the masculine shall include
the feminine and the neuter.
The Secretary of the Borough of Middleburg.
The Treasurer of the Borough of Middleburg.
[Ord. 151, 5/27/1975, § 3]
On or after the effective date of this Part, it shall be unlawful
for any person to continue to conduct or thereafter to begin to conduct
any form of amusement within the Borough of Middleburg unless an amusement
permit shall have been first issued. Every person desiring to continue
to conduct or hereafter to begin to conduct any amusement within the
Borough of Middleburg shall file an application for an amusement tax
permit with the Council. Every application for such permit shall be
made upon a form prescribed, prepared and furnished by the Council.
If the applicant has or intends to have more than one place of amusement
within the Borough of Middleburg, an application shall be made for
each location. Upon receipt of a completed application form, the Council
shall grant and issue to each applicant an amusement permit for each
place of amusement within the Borough of Middleburg, valid for the
calendar year of issuance. An amusement permit 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. Persons operating amusements shall notify
the Council promptly of any change in the originally contemplated
itinerary, either as to date or time of the conduct of the amusement
at each place. Permits may be renewed annually before the first day
of January, upon application made to the Council. Whenever any permit
issued under the provisions of this Part becomes defaced, destroyed
or lost, a duplicate permit shall be obtained.
[Ord. 151, 5/27/1975, § 4]
A tax is imposed upon the admission fee or privilege to attend
or engage in any amusement at the rate of $0.01 for each $0.20 or
any portion thereof of the established price charged as admission
as herein defined.
[Ord. 151, 5/27/1975, § 5]
Persons shall collect the tax imposed by this Part and shall
be liable to the Borough of Middleburg as agents thereof for the payment
of the tax to the Borough as hereinafter provided.
[Ord. 151, 5/27/1975, § 6]
For the purpose of ascertaining the amount of tax payable by
persons to the Borough of Middleburg, it shall be the duty of every
person holding a permit, on or before the 10th day of each month after
the effective date of this Part, to transmit to the Treasurer, on
a form prescribed and prepared by the Council, a report of the amount
of tax collected by him during the preceding month. Persons conducting
itinerant amusements shall transmit the report aforesaid at the close
of the final performance. Every person shall, at the time of transmitting
the report, pay to the Treasurer the tax collected and due the Borough
of Middleburg covering the period from which the report is made; provided,
however, that the permittee may deduct 2% from the amount due if the
payment is made on or before the due date.
[Ord. 151, 5/27/1975, § 7]
If any tax levied pursuant to this Part shall not be paid when
due, a penalty of 10% of the amount of tax due shall be added thereto
and shall thereafter bear interest at the rate of 6% per annum. Collection
of delinquent taxes shall be made in accordance with the provisions
of Act 511.
[Ord. 151, 5/27/1975, § 8]
Persons holding permits shall keep such books, accounts and
records in sufficient form to enable the Board of Auditors of the
Borough of Middleburg to audit, adjust and settle the accounts as
they in like manner so examine the accounts of the Borough of Middleburg.
[Ord. 151, 5/27/1975, § 9]
This Part shall not apply to amusement given solely by unpaid
persons for the benefit of established churches, charities, schools,
colleges, libraries, patriotic societies, including veterans organizations,
police and fraternal organizations, nonprofit corporations or civic
betterment enterprises, or on admissions of person under 12 years
of age.
