[Adopted 4-21-1976 by Ord. No. 688]
A.
AMUSEMENT
AMUSEMENT TAX COLLECTOR
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
TEMPORARY AMUSEMENT
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.
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.
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.
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.
An amusement to be conducted at one location for a period
of less than one month.
B.
Word usage. The singular shall include the plural,
and the masculine shall include the feminine and the neuter.
A.
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.
B.
Application.
(1)
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.
(2)
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.
(3)
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.
C.
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.
D.
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.
A.
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.
B.
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.
C.
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.
A.
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.
B.
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.
A.
For the purpose of ascertaining the amount of tax
payable by the producers to the Borough of Baden, it shall be the
duty of:
(1)
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.
(2)
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.
B.
All reports required under this section shall show
such information as the Amusement Tax Collector shall prescribe.
C.
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.
D.
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.
[Amended 5-15-1985 by Ord. No. 759]
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.
