[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:
ADMISSION
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.
AMUSEMENT
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.
COUNCIL
The Borough Council of the Borough of Middleburg.
PERMIT
The written evidence of authority granted by the Council to a person to collect a tax.
PERSON
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.
SECRETARY
The Secretary of the Borough of Middleburg.
TREASURER
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.