[Adopted 1-29-1968 by Ord. No. 18]
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:
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.
Any partnership, limited partnership or other form of unincorporated
enterprise, owned by two or more "persons."
The "person" authorized by the Council of the Borough of Harveys
Lake to collect the within tax.
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.
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.
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."
A.
A tax is hereby imposed upon the admission fee or privilege
to attend or engage in any amusement, at the rate of $0.01 or major fraction
thereof of the established price charged the general public or a limited or
selected group thereof by any producer for such privilege, which shall be
paid by the person acquiring such privilege. Where, in addition to the admission
fee charged each person, there is also charged an additional fee or charge
for the privilege of parking within or bringing into the said amusement area
an automobile or other vehicle, a tax is likewise imposed upon said fee or
charge for the privilege of parking within or bringing into said amusement
area said automobile or other vehicle, at the rate of $0.01 for each $0.10
or major fraction thereof of the established price charged the general public
or a limited or selected group thereof by any producer for such privilege,
which shall be paid by the person acquiring such privilege. For the purpose
of determining what a major fraction is, $0.05 or over shall be considered
to be a major fraction of $0.10.
B.
In the case of persons (except bona fide employees of
a producer) or municipal or state officers in official business or totally
blind persons admitted free or at reduced rates to any place of amusement
at a time when and under circumstances under which an established price is
charged to other persons, the tax imposed by this resolution shall be computed
on the established price charged to such other persons of the same class for
the same or similar accommodations, to be paid by the persons so admitted.
C.
In the case of persons having permanent use of boxes
or seats in any place of amusement, or a lease for the use of said box or
seat in such place of amusement, the tax imposed by this resolution shall
be computed on the established price for which a similar box or seat is sold
for each performance or exhibition at which the box or seat is used or reserved
by or for the lessee or holder; such tax is to be paid by the lessee or holder.
D.
In the case where the admission fee charged to attend
or engage in any amusement is in excess of the regularly established admission
rate, a tax is hereby imposed on the amount of admission charged in excess
of the regular rate of admission of $0.025 for each $0.10 charged over the
established rate of admission.
A.
Producers shall collect the tax imposed by this resolution
and shall be liable to the Borough of Harveys Lake, as agents thereof, for
the payment of the same into the Borough treasury through the Borough Tax
Collector, as hereinafter provided in this resolution.
B.
Where permits are obtained for conducting temporary amusements
by persons who are not the owners, lessees or custodians of the place where
the amusements are to be conducted, or where the temporary amusement is permitted
by the owner, lessee or custodian of any place of amusement to be conducted
without the procurement of a permit or permits required by resolution, the
tax imposed by this resolution shall be paid by the owner, lessee or custodian
of such place where the temporary amusement is held or conducted, unless paid
by the producer conducting the amusement.
A.
For the purpose of ascertaining the amount of tax payable
by the producers to the Borough of Harveys Lake, it shall be the duty of:
(1)
Every producer, except as hereinafter provided, conducting
a place of amusement on or before the tenth day of each month, to transmit
to the Borough Tax Collector on a form prescribed and prepared by the Borough
Tax Collector, a report under oath or affirmation of the amount of tax collected
by him during the preceding month.
(2)
Every producer conducting a temporary place of amusement
or itinerant form of amusement, to file a report with the Borough Tax Collector
or any duly authorized agent thereof, promptly after each show or performance.
B.
All reports required under this section shall show such
information as the Borough Tax Collector shall prescribe.
C.
Every producer, at the time of making every report required
by this section, shall compute and pay to the Borough Tax Collector the taxes
collected by him and due to the Borough of Harveys Lake during the period
for which the report is made: The amount of all taxes imposed under the provisions
of this article shall, in the case of places of permanent amusement, be due
and payable on the 10th day of the next succeeding month, and in the case
of itinerant forms of amusement it shall be due and payable on the day following
the day such itinerant amusement was conducted. Such taxes shall bear interest
at the rate of 1% per month or fractional part of a month from the date they
are due and payable until paid.
A.
If any producer shall neglect or refuse to make any report
and payment as herein required, an additional 10% of the amount of the tax
due shall be added by the Collector and collected.
B.
All such taxes shall be recoverable by the Solicitor
as other debts of like amount are now by law recoverable.
A.
If the Borough Tax Collector is not satisfied with the
report and payment of tax made by any producer under the provisions of this
resolution, he is hereby authorized and empowered to make determination of
the tax due by such producer, based upon the facts contained in the report
or upon any information within his possession or that shall come into his
possession, and for this purpose the Tax Collector of the Borough of Harveys
Lake is authorized to examine the books, papers, ticket stubs and records
of any producer, taxable under this resolution, to verify the accuracy of
any report or payment made under the provisions hereof, to ascertain whether
the taxes imposed by this resolution have been paid.
B.
If any producer shall refuse or neglect to make any report
and payment of tax required by this resolution, or if, as a result of an investigation
by the Borough Tax Collector, a report is found to be incorrect, the Borough
Tax Collector shall estimate the tax due by such producer and determine the
amount due by him for taxes, penalties and interest thereon.
C.
All taxes, interest and penalties received, collected
or recovered under the provisions of this resolution shall be paid into the
treasury of the Borough of Harveys Lake for the use and benefit of the Borough
of Harveys Lake.
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.
