[Adopted 7-16-2003 by Ord. No. 4-2003]
The City of Monessen reenacts and reestablishes, under Section 511 of the Local Tax Enabling Act, its amusement tax. Said tax shall be calculated at 5% of the annual revenue or gross receipts beginning on September 1, 2003, and continuing indefinitely.
This chapter shall not apply to any person or property as to whom it is beyond the legal power of the City of Monessen to impose the tax or duties provided for, nor to amusements given for the benefit of established churches, the Monessen City public school system, libraries, patriotic societies, including veterans organizations, police, fire and 501(c)(3) charitable institutions or civic betterment enterprises.
A tax is imposed for the fiscal year 2003 and subsequent fiscal years for general City of Monessen purposes upon the admission fee or privilege to attend or engage in any amusement at the rate of 5% of the established price charged or paid by the general public or a limited or selected group thereof which shall be paid by the person acquiring such privilege.
As used in this article, the following terms shall have the meanings indicated:
- All manner and form of entertainment within the City of Monessen, including among other things, theatrical or musical performances, concerts, lectures, vaudeville, circus, carnival and side shows, all forms of entertainment at fair grounds and amusement parks, athletic contests, including wrestling matches, boxing, and sparring exhibitions, football, basketball, and baseball games, skating, golfing, tennis, hockey, bathing, swimming, boating, waterskiing, shooting, trap and skeet shooting, riding, dancing, golf driving range, golf cart rental fees, miniature golf courses, bowling alleys, pool and billiard parlors, arcades, racing, and all other forms of diversion sport, winter or summer, 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 tangible property, or specific personal or professional service.
On and after the effective date of this chapter, it shall be unlawful for any person to continue to conduct, or thereafter to begin to conduct, any form of amusement within the City of Monessen unless an amusement permit shall first have been issued. An owner of an amusement desiring to continue to conduct or hereafter begin to conduct any amusement within the City of Monessen shall file an application for an amusement tax permit with the City of Monessen. Every application for such permit shall be made upon a form prescribed, prepared, and furnished by the City of Monessen. If the applicant has or intends to have more than one place of amusement within the City of Monessen, an application shall be made for each location. Upon receipt of a completed application form, the City of Monessen shall grant and issue to each applicant an amusement permit for each place of amusement within the City of Monessen, valid for the fiscal year of issuance. Amusement permits 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. Owners operating amusements shall notify the City of Monessen promptly of any change in the originally contemplated itinerary, either as to date or time of the amusement at each place. Permits may be renewed annually before the first day of January of each year, upon application made to the City of Monessen. Whenever any permit issued under the provisions of this chapter becomes defaced, destroyed or lost, a duplicate permit shall be obtained in replacement thereof, upon payment of a fee.
For the purpose of ascertaining the amount of tax payable by persons to the City of Monessen, the owner of the amusement shall collect the tax imposed by the chapter and shall be liable to the City of Monessen, as agents thereof, for the payment of the same to the City of Monessen, and hereinafter provided, it shall be the duty of:
Every person holding a permit, on or before the first day of each month after the effective date of this chapter to transmit to the City, on a form prescribed and prepared by the City, a report of the amount of tax collected by him during the preceding month. Owners conducting itinerant amusements shall transmit the report aforesaid at the close of the final performance.
Everyone shall, at the time of transmitting the report, pay to the Secretary the tax collected and due. The owner of the amusement shall collect the tax imposed by this chapter and shall be liable to the City of Monessen, as agents thereof, for the payment of the same to the City of Monessen as hereinafter provided covering the period of which the report is made.
Persons holding permits shall keep such books, accounts, and records, in sufficient form to enable the appointed amusement tax collector, to audit, adjust, and settle the accounts. The employee or designee designated by the City shall have access to the records and premises of the owner at any reasonable time or times for ascertaining the number of admissions received.
If any tax levied in pursuance of this chapter shall not be paid when due, a penalty of 5% of the amount of tax due plus 1% for each month of the delinquency shall be added thereto, together with costs of enforcement or collection of monies owed as the case may be. Collection of delinquent taxes shall be in accordance with the provisions of Act 511.
All taxes levied and assessed under the authority of this chapter, together with all penalties or interest, shall be recoverable in any manner provided by law. The appointed amusement tax collector may sue in the name of the City of Monessen for recovery to taxes due and unpaid under this chapter.
Upon conviction for failure to file or pay said tax, the offending person, firm or corporation shall, upon conviction, be required to pay a fine not less than $1,000 for each separate infraction.