§ 168-35Permit requirements.
§ 168-36Imposition of tax.
§ 168-37Collection of tax.
§ 168-38Amount of tax; interest.
§ 168-39Suit for collection of tax.
§ 168-40Powers and duties of Amusement Tax Collector.
§ 168-41Estimate of tax due.
§ 168-42Disposition of funds.
§ 168-43Authority of Amusement Tax Collector.
§ 168-44Violations and penalties.
The following words and phrases when used in this article shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
- All manner and forms of entertainment, including among others operatic performances, concerts, vaudeville, circuses, carnivals, fairs and sideshows, all forms of entertainment at fairgrounds and amusement parks; athletic contests or diversions, including among others wrestling matches, boxing and sparring exhibitions, bowling, pool, billiards, bathing, swimming, archery, shooting, riding, dancing; and all other forms of diversion, sports, recreation or pastime, shows, exhibitions, contests, displays and games, as well as all other methods of obtaining monetary admission charges, donations, contributions or monetary charges of any character from the general public or a limited or selected number thereof for admission to the premises or for use of facilities provided for entertainment, amusement, sport or recreational purposes, excepting thereout and therefrom the operation of motion-picture theaters as provided in the aforementioned Act No. 511.
- AMUSEMENT TAX COLLECTOR
- The Baden Borough Secretary is hereby designated as the Amusement Tax Collector and is empowered to collect the taxes imposed by this article and to issue permits.
- ESTABLISHED PRICE
- Regular monetary charge of any character whatever, including donations, contributions fixed and exacted or in any manner fixed and received by producers, as herein defined, from the general public or a limited or selected number thereof, directly or indirectly, for the privilege to attend or engage in any entertainment or amusement, provided that, when such entertainment or amusement is conducted at any roof garden, nightclub, cabaret or other place where the charge for admission is wholly or in part included in the price paid for refreshment, service or merchandise, the amount paid for admission to such amusement shall be deemed to be the amount of the cover or minimum charge, if any.
- Every individual person, copartnership, association, unincorporated enterprise owned by two or more persons or corporations, domestic or foreign. Whenever used in any clause prescribing and 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 Baden where the general public, or a limited or selected number thereof, may, upon payment of an established price for the privilege, attend, engage in or otherwise participate in any amusement as herein defined, including among others, opera houses, amusement parks, stadiums, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, fairgrounds, halls, lodge rooms, riding academies, golf courses, bowling alleys, pool rooms, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, roof gardens, cabarets, nightclubs and other like places.
- Any person, as 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.
- TEMPORARY AMUSEMENT
- An amusement to be conducted at one location for a period of less than one month.
Word usage. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
On and after June 1, 1976, it shall be unlawful for any producer to continue to conduct or thereafter to begin to conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement within the Borough of Baden unless an amusement permit or permits shall have been issued to him as hereinafter prescribed and the tax herein imposed paid in accordance with the provisions herein made, excepting, however, the operation of motion-picture theaters.
Every producer, desiring to continue to conduct or hereafter to begin to conduct any amusement within the Borough of Baden shall file an application for a permanent, temporary or itinerant amusement permit or permits, as the case may be, with the Amusement Tax Collector. Every application for such permit or permits shall be made upon a form prescribed, prepared and furnished by the Amusement Tax Collector and shall set forth the name under which the applicant conducts or intends to conduct a permanent or temporary place of amusement and such other information as the Amusement Tax Collector may require. If the applicant has or intends to have more than one place of amusement within the Borough, the application shall state the location of each place of amusement and, in the case of an itinerant form of amusement, the date and length of time such amusement is to be conducted at each place. In the case of an application for a permit for a temporary place of amusement, the application shall state the name and address of the owner, lessee or custodian of the premises upon which said amusement is to be conducted. If the applicant is an association or a corporation, the application shall state the names and addresses of the principal officers thereof and any other information prescribed by the Amusement Tax Collector, for purposes of identification. The application shall be signed by the producer, if a natural person, and in the case of an association, by a member or partner thereof, and in the case of a corporation, by an officer thereof.
At the time of making such application, the applicant shall pay to the Amusement Tax Collector a permit fee of $1 for each temporary or annual permit.
Upon approval of the application and the payment of any permit fee or fees herein required, the Amusement Tax Collector shall grant and issue to each applicant an annual or temporary amusement permit for each place of amusement within the Borough of Baden set forth in his application. Amusement permits shall not be assignable and shall be valid only for the persons in whose names they are issued and for the conduct of amusements at the places designated therein and shall at all times be conspicuously displayed at the places for which they are issued. All permits for permanent places of amusements shall expire on May 31, 1977, unless sooner suspended, surrendered or revoked for cause by the proper authorities of the Borough of Baden. Permits for temporary places of amusement shall expire at the time specified therein. The producer of an itinerant form of amusement shall notify the Amusement Tax Collector promptly of any change in the original contemplated itinerary, either as to the date or time of the conduct of the amusement at each place.
Permits issued for permanent places of amusement under the provisions of this article may be renewed annually before June 1 of the next succeeding year upon application made to the Amusement Tax Collector and the payment of a renewal fee of $1 so long as this article is in force. Whenever any permit issued under the provisions of this article is defaced, destroyed or lost, the Amusement Tax Collector may issue a duplicate permit to the holder of the defaced, destroyed or lost permit upon the payment of a fee of $0.50.
The Amusement Tax Collector of the Borough of Baden may suspend or, after hearing, revoke an amusement permit, whenever he finds that the holder thereof has failed to comply with any of the provisions of this article. Upon suspending or revoking any amusement permit, the Amusement Tax Collector shall request the holder thereof to surrender to him immediately all permits or duplicates thereof issued to him, and the holder shall surrender promptly all such permits. Whenever the Amusement Tax Collector suspends an amusement permit, the holder shall be immediately notified and the Town Council of the Borough of Baden shall afford him a hearing, if requested, within five days of such notice. After such hearing, the Town Council of the Borough of Baden shall either rescind the order of suspension or, upon good cause appearing therefor, shall continue the suspension or revoke the permit.
Tax is hereby imposed upon the sale of admission to the places of amusement, or the privilege to engage or participate therein, in said Borough of Baden at the rate of 5% of the established price charged the general public, or a limited or selected group thereof, by any producer for such admission or privilege, which shall be paid by the person acquiring the same.
In the case of persons (except bona fide employees of a producer or municipal or state officers on official business) 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 article 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 person so admitted.
In the case of persons having the permanent use of boxes or seats in any place of amusements, or a lease for the use of such box or seat in such place of amusement, the tax imposed by this article 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 to be paid by the lessee or holder.
Producers shall collect the tax imposed by this article and shall be liable to the Borough of Baden as agents thereof for the payment of the same into the Borough of Baden Treasury through the Amusement Tax Collector duly appointed by the Town Council of the Borough of Baden.
Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessors or custodians of the places where the amusements are to be conducted, or where the temporary amusement is permitted by the owner, lessor or custodian of any place to be conducted without the procurement of the permit or permits required by this article, the tax imposed by this article shall be paid by the owner, lessee or custodian of such place where such temporary amusement is held or conducted, unless paid by the producer conducting the amusement.
For the purpose of ascertaining the amount of tax payable by the producers to the Borough of Baden, it shall be the duty of:
Every producer, except as hereinafter provided, conducting a place of amusement, on or before the 10th day of each month after the effective date of this article, to transmit to the Amusement Tax Collector on a form prescribed and prepared by the producer a report of the amount of tax collected by him during the preceding month.
Every producer conducting a temporary place of amusement or itinerant form of amusement to file a report with the Amusement Tax Collector promptly after each performance.
All reports required under this section shall show such information as the Amusement Tax Collector shall prescribe.
Every producer, at the time of making every report required by this section, shall compute and pay to the Amusement Tax Collector the taxes collected by him and due to the Borough of Baden during the period for which the report is made; provided, however, that such producer may deduct therefrom 2% thereof, provided that payment is made on or before the due date thereof. 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 temporary or itinerant forms of amusement, it shall be due and payable on the day the reports in such cases are required to be made under this section, and all such taxes shall bear interest at the rate of 1/2 of 1% per month, or fractional part of a month, from the date they are due and payable until paid.
If any producer shall neglect or refuse to make any report or payment as herein required, an additional 10% of the amount of the tax shall be added as a penalty by the Amusement Tax Collector and collected in accordance with the provisions of this article.
The Amusement Tax Collector, as an agent of the Borough of Baden, or the Solicitor of the Borough of Baden, if designated by the Town Council of the Borough of Baden, may sue for the recovery of taxes, interest and penalties due and unpaid under this article.
If the Amusement Tax Collector is not satisfied with the report and payment of tax made by any producer under the provisions of this article, he is hereby authorized and empowered to make a 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 Amusement Tax Collector, or such person or persons duly authorized by the Town Council of the Borough of Baden, is authorized to examine the books, papers, tickets, ticket stubs and records of any producer taxable under this article to verify the accuracy of any report or payment made under the provisions thereof or to ascertain whether the taxes imposed by this article have been paid.
If any producer shall neglect or refuse to make any report and payment of tax required by this article, or if, as a result of an investigation by the Amusement Tax Collector or such person or persons duly authorized by the Town Council of the Borough of Baden, a report is found to be incorrect, the Amusement Tax Collector shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon.
All taxes, interest and penalties collected or received under the provisions of this article shall be paid into the Treasury of the Borough of Baden for the use and benefits of said Borough.
The Amusement Tax Collector is hereby authorized and directed to make and keep such records, prepare such forms and take such other measures as may be necessary or convenient to carry this article into effect and may require reasonable deposits to be made by applicants for temporary permits.
Any person who shall violate any provision of this article shall, upon conviction thereof, be punishable by a fine of not more than $300 and costs of such proceedings or, upon default of payment of such fine and costs, by imprisonment in the county jail for a term of not more than 30 days.