A tax for general revenue purposes is hereby imposed by authority of
and in compliance with the Local Tax Enabling Act of 1965, as amended from
time to time, for the year 1968 and each succeeding year thereafter that this
article is reenacted without substantial change, upon the privilege of attending
or engaging in any amusement within the Borough, in accordance with the following.
For the purpose of this article, the following words and phrases shall
have the meaning ascribed to them as follows, except where the context clearly
indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment, including, among others, theatrical
or operatic performances, concerts, vaudeville, circus, carnival and sideshows;
all forms of entertainment at fairgrounds and amusement parks; athletic contests,
including wrestling matches, boxing and sparring exhibitions, football and
baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery,
shooting, riding, dancing, rowing, bowling, billiards, pool and all other
forms of diversion, sport, 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 than tangible property or specific personal or professional services.
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated
enterprise, owned by two or more "persons."
COLLECTOR
The "person" authorized by the Council of the Borough of Harveys
Lake to collect the within tax.
PERSON
Every natural person, copartnership, "association" or corporation.
Whenever used in any clause prescribing or 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 Harveys Lake,
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, amusement parks
or stadiums, arenas, baseball parks, skating rinks, circus or carnival tents
or circus or carnival grounds, fairgrounds, social, sporting, athletic clubs,
dance halls, rifle or shotgun ranges, cabarets, nightclubs, restaurants or
eating places serving food and drink where an admission or cover charge in
lieu thereof is charged, and other like places.
PRODUCER
Any "person," 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."
Any person, copartnership, association or corporation who shall fail,
neglect or refuse to comply with any of the terms or provisions of this resolution
or of any regulation or requirement pursuant thereto and authorized thereby
shall be subject to a fine or penalty not to exceed $100 and costs for each
such offense, or to undergo imprisonment for not more than 30 days for the
nonpayment of such fine or penalty and costs within 10 days from the imposition
thereof. Such fine or penalty imposed by this section shall be in addition
to any other penalty imposed by any other section of this resolution.
Where the interpretation or terms or provisions of this article are
not in accordance or in compliance with the provisions of the Local Tax Enabling
Act of 1965, as amended from time to time, the provisions of said act are
intended to be ordained and enacted by this article as fully as though incorporated,
set forth and made part of this article.
Should any portion whatsoever of this article be held invalid or unenforceable
for any reason by any court of competent jurisdiction, such portion shall
be deemed severable, but only to the extent of such holding, and such holding
shall not affect the remaining portions hereof.
All ordinances or parts of ordinances inconsistent herewith be and the
same are hereby repealed.
This article shall take effect on February 1, 1968.