[HISTORY: Adopted by the City Council of the City of Harrisburg
by Ord. No. 32-1982. Amendments noted where applicable.]
As used in this chapter, unless otherwise expressly stated or
clearly indicated by the context, the following terms shall have the
meanings indicated:
All manner or form of entertainment, diversion, sport, pastime,
or recreation within the City, except that the term shall not include
actual participation in any intramural, interscholastic or intercollegiate
sport, athletic game or contest. For the purpose of this chapter,
the term shall include trade shows, craft shows and similar exhibitions.
The full monetary charge of any character whatever, including
contributions and donations, fixed or exacted, or in any manner received,
except that the term shall not include any tax added or any charge
expressed, subject to the Tax Act of 1963 for Education,[2] or such other tax or fee imposed by the Commonwealth of
Pennsylvania, nor any membership fees or dues paid to any club or
organization.
A tax is hereby imposed for general revenue purposes at the
rate of 5% of the price of admission to each and every amusement within
the City for which the individual price is $0.50 or more.
A.
Where the price is fixed or established, the tax shall be collected
on each admission of $0.50 or more according to the following table:
|
Price
|
Tax
| |
|---|---|---|
|
$0.50 to $0.61
|
$0.03
| |
|
$0.62 to $0.81
|
$0.04
| |
|
$0.82 to $1
|
$0.05
|
|
If the price is more than $1, 5% of each $1 of price plus the
following charges upon any fractional part of a dollar shall be collected:
|
|
Price
|
Tax
| |
|---|---|---|
|
$0.01 to $0.10
|
$0
| |
|
$0.11 to $0.21
|
$0.01
| |
|
$0.22 to $0.41
|
$0.02
| |
|
$0.42 to $0.61
|
$0.03
| |
|
$0.62 to $0.81
|
$0.04
| |
|
$0.82 to $1
|
$0.05
|
B.
Where the price is not fixed or established, the tax shall be collected
based upon the gross admissions collected.
C.
Where the price of admission is wholly or in part included in the
price of refreshments, service or merchandise or where purchase of
such refreshments, service or merchandise is required as a condition
for admission, the taxable price shall be deemed to be 50% of the
price paid for refreshments, service and merchandise.
The tax imposed by this chapter shall not apply to any form
of entertainment, regardless of the nature thereof, where the proceeds
therefrom, after the payment of reasonable expense, inure exclusively
to the benefit of any charitable organization, nonprofit educational
institution or religious or fraternal organization.
A.
Any person desiring to conduct or to continue to conduct any amusement,
the price of which is subject to tax under this chapter, shall file
with the Tax Enforcement Administrator of the City an application
for either an annual amusement permit or a temporary amusement permit,
as the case may be. In the case of any amusement that is to continue
for longer than 10 days, an annual amusement permit shall be issued.
In the case of any amusement that is to continue for 10 days or less,
a temporary permit shall be issued.
B.
Permit applications shall include the following requests for information:
(1)
The proper name and address of the person conducting the amusement;
(2)
The type of permit being applied for;
(3)
The location of the amusement covered by the permit;
(4)
The price or prices charged or to be charged;
(5)
The approximate total receipts anticipated; and
(6)
The names and addresses of all persons conducting the amusement.
C.
If the application is filed by a corporation, it shall be signed
by two officers. If the application is filed by a partnership, association
or joint venture, the application shall be signed by all partners
and members.
D.
Upon receipt of a properly completed and executed application, the
Tax Enforcement Administrator shall issue the applicable permit, which
shall be in such form as the Business Administrator or designee shall
determine.
A.
Every holder of a temporary permit shall, at the conclusion of the
event but not less than every five days, pay over to the Treasurer
of the City the amount of tax due from such person under this chapter
upon the admissions for such day or days and at the same time shall
submit to the Treasurer a report of the total admissions charged and/or
collected on such day or days and the total amount of tax due on such
admissions. On the day of expiration of such temporary permit, the
person(s) holding the certificate shall, in addition, submit a report,
under oath or affirmation, of all admissions charged or collected
during the period in which such temporary permit was in effect and
of all taxes due and paid.
B.
Every holder of any annual permit shall, on or before the 10th day
of each month, pay over to the Treasurer of the City the amount of
tax due under this chapter upon admissions for the preceding month
and at the same time shall submit to the Treasurer a report of the
total taxable admissions charged or collected during such month and
the total of the tax due on such admissions.
All taxes imposed hereunder, together with all penalties, shall
be recoverable by the City as other debts of like amount are recovered.
Any information gained by the Business Administrator, or any
other official, agent or employee of the City, as a result of any
returns, investigations, hearings, or verifications required or authorized
by this chapter shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law.
See Chapter 5-717, Enforcement and Penalties.
