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Township of Elizabeth, PA
Allegheny County
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[Ord. 426, 12/27/1973, § 1]
This Part shall be known and may be cited as the "Township Amusement Tax Ordinance".
[Ord. 426, 12/27/1973, § 2]
The following words and phrases when used in this Part shall have the meaning ascribed to them in this section except when the context clearly indicates a different meaning:
All manner and forms of entertainment including among other, theatrical or operatic performances, concerts, 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, archery, bowling, shooting, riding, dancing and all other forms of diversion, sport, recreation or pastime, shows, exhibitions, contests, displays and games, fishing ponds 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. The term "amusement" shall not apply to actual participation in sports where no fixed admission charge is paid.
Any partnership, limited partnership or other forms of unincorporated enterprises, owned by two or more persons.
Regular monetary charge of any character whatever, including donations, contributions and dues or membership fees (periodical or otherwise), fixed and exacted, or in any manner received by producers, as herein defined, from the general public, or a limited or selected number thereof, directly or indirectly, for the privilege of attending or engaging in any entertainment or amusement, provided that when such entertainment or amusement is conducted at any night club, 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 50% of the amount paid for refreshment, service and merchandise. The established price shall be the total amount paid for admission to any place and shall include so called rental charges, service charges, maintenance charges, and other similar charges whether the same are combined with an admission charge to form a single charge or are separate and distinct from an admission charge or themselves the sole charge.
Every natural person, co-partnership, association or corporation whenever used in any clause prescribing and imposing a penalty or both, the term "person" as applied to co-partnerships or associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
Any place, indoors or outdoors, within the Township 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, amusement parks, baseball parks, skating rinks, circus or carnival tents or grounds, fair grounds, social, sporting, athletic, riding, gun and country clubs, golf courses, bathing and swimming places, dance halls, bowling alleys, tennis courts, rifle or shotgun ranges, night clubs and other like places.
Any person, 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.
The Treasurer of the Township of Elizabeth. The singular shall include the plural and the masculine shall include the feminine and the neuter.
[Ord. 426, 12/27/1973, § 3]
On and after the effective date of this Part, 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, permit or permits shall have been issued to him, the fees paid therefore as now or hereafter prescribed by law and the tax herein imposed paid in accordance with the provisions herein made.
Every producer desiring to continue to conduct or hereafter to begin to conduct any amusement within the Township, shall file an application for a permanent, temporary or itinerant amusement permit or permits as the case may be with the Treasurer. Every application for such permit or permits shall be made upon a form prescribed, prepared and furnished by the Treasurer, and shall set forth the same under which the applicant conducts or intends to conduct a permanent or temporary place, or an itinerant form of amusement, the location of the permanent or temporary place of amusement and such other information as the Treasurer may require, if the applicant has or intends to have more than one place of amusement within the Township, the application shall state the location of each place of amusement, and in the case of 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 such amusement is to be conducted. If the applicant is an association or a corporation, the names and addresses of the principal officers thereof and any other information prescribed by the Treasurer for purposes of identification shall be stated. The application shall be signed and verified by oath or affirmation 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 executive officer thereof, or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.
Upon approval of the application and payment of such fees as now or hereafter are required by law, the Treasurer shall grant and issue to each applicant an amusement permit for each place of amusement within the Township set forth in his application. Amusement permits shall not be assignable, and shall be valid only for the persons in whose names issued, and for the conduct of amusement at the places designated therein, and shall at all times be conspicuously displayed at the places for which issued. The producer of an itinerant form of amusement shall notify the Treasurer promptly of any change in the originally contemplated itinerary, either as to date or time or the conduct of the amusement at each place.
The Treasurer 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 Part. Upon suspending or revoking any amusement permit the Treasurer 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 to the Treasurer as requested. Whenever the Treasurer suspends an amusement permit, he shall notify the holder immediately and afford him a hearing if desired, and if a hearing has not already been afforded. After such hearing, the Treasurer shall either rescind his order of suspension, or good cause appearing therefore, shall continue the suspension or revoke the permit.
[Ord. 426, 12/27/1973, § 4; as amended by Ord. 848, 12/17/2007]
A tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement at the rate of .005 for each ten cents ($0.10) or 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.
In the case of persons admitted free or at reduced rates to any place of amusement, at a time when the circumstances under which an established price is charged to other persons, the tax imposed by this Part 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.
[Ord. 426, 12/27/1973, § 5]
Amusements conducted on property exempt from taxation as set forth in the Act of June 11, 1968 P.L. 157, No. 86, as amended, 72 P.S. 5020-204 shall be exempt from this tax. It is hereby declared to be the legislative intent to provide the same exemptions to this tax that are provided in the aforesaid statute as interpreted by the Pennsylvania Supreme Court in Allegheny County vs. Moon Township, 436 Pa. 54 (1969) and Pittsburgh Appeal, 439 Pa. 295 (1970). The complete listing of properties on which the conducting of amusements shall be tax exempt is incorporated herein from said statute by reference thereto, but shall include properties of churches, cemeteries, hospitals, schools, institutions of purely public charity, fire and rescue stations, court houses, public parks, branches, posts or camps of honorably discharged servicemen and women, all other property used for public purposes, all as defined in said statute.
[Ord. 426, 12/27/1973, § 6]
Producers shall collect the tax imposed by this Part and shall be liable to the Township of Elizabeth as agents thereof for the payment of the same into the Township Treasury as hereinafter provided in this Part.
Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the places where the amusements are to be conducted, or where the temporary amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of a permit or permits required by this Part, the tax imposed by this Part 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.
[Ord. 426, 12/27/1973, § 7]
For the purpose of ascertaining the amount of tax payable by producers to the Township of Elizabeth, it shall be the duty of:
Every producer except as hereinafter provided conducting a place of amusement on or before the tenth day of each month to transmit to the Treasurer on a form prescribed and prepared by him a report under oath or affirmation, 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, shall file a report with the Treasurer or any duly appointed agent of his promptly after each performance.
All reports required under this section shall show such information as the Treasurer shall prescribe.
Every producer, at the time of making every report required by this section shall compute and pay to the Treasurer the taxes collected by him and due to the Township of Elizabeth during the period for which the report is made; provided, however, that such producer may deduct therefrom 2% thereof, providing payment is made on or before the due date thereof. The amount of all taxes imposed under the provisions of this Part shall in the case of places of permanent amusement be due and payable on the tenth 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 any reports in such cases are required to be made under this section, and all 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.
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 shall be added by the Treasurer and collected.
[Ord. 426, 12/27/1973, § 8]
All such taxes shall be recoverable by the Township Solicitor as other debts of like amount are now by law recoverable.
[Ord. 426, 12/27/1973, § 9]
All taxes, interest and penalties received, collected or recovered under the provisions of this Part shall be paid into the Treasury of the Township of Elizabeth for the use and benefit of said Township.
[Ord. 426, 12/27/1973, § 10]
The Treasurer is hereby charged with the administration and enforcement of the provisions of this Part and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provision for the reexamination and correction of return, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. Any person aggrieved by any decision of the Treasurer shall have the right of appeal to the Court of Common Pleas as in other cases provided.
[Ord. 426, 12/27/1973, § 12; as amended by Ord. 561, 6/1/1987; and by Ord. 577, 8/1/1988, § 3]
Any person, firm or corporation who shall violate any provision of this Part 1 shall, upon conviction thereof, be sentenced to pay a fine of not more than $600.00; and/or to imprisonment for a term not to exceed 90 days. Every day that a violation of this Part 1 continues shall constitute a separate offense.