[Adopted 8-14-1973 by Ord. No. 1249 as Ch. 136 of the 1973 Code]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section except when the context clearly indicates a different meaning:
AMUSEMENT
All manner and forms of entertainment other than motion-picture shows, including, among others, theatrical or operatic performances, concerts, vaudeville, circuses, carnivals and sideshows, all forms of entertainment at fairgrounds and amusement parks, athletic contests, including wrestling matches, boxing and sparring exhibitions, football, basketball and baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing and all other forms of diversion, sport, 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 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, except dues, is paid.
ASSOCIATION
Any partnership, limited partnership or other forms of unincorporated enterprise owned by two or more persons, excepting church and religious unincorporated organizations.
ESTABLISHED PRICE
Regular monetary charge of any character whatsoever, 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 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 50% of the amount paid for refreshment, service and merchandise.
PERSON
Every natural person, copartnership, association or corporation, excepting church or religious corporations or associations. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to copartnerships or associations, 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 City, 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, theaters, opera houses, amusement parks, stadiums, arenas, baseball parks, skating rinks, circus or carnival tents or grounds, fairgrounds, social, sporting, athletic, riding, gun and country clubs, golf courses, bathing and swimming places, dance halls, tennis courts, rifle or shotgun ranges, roof gardens, cabarets, nightclubs and other like places.
PRODUCER
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.[1]
[1]
Editor's Note: The definition of "Treasurer," which immediately followed this definition, was repealed 4-14-1992 by Ord. No. 1518.
It shall be unlawful for any producer to conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement within the City unless an amusement permit shall have been issued to him or her, the fees are paid therefor as now prescribed by law and the tax herein imposed is paid in accordance with the provisions herein made.
[Amended 4-14-1992 by Ord. No. 1518]
Every producer desiring to conduct any amusement within the City shall file an application for a permanent, temporary or itinerant amusement permit, as the case may be, with the City Manager or the City Manager's designee.
[Amended 4-14-1992 by Ord. No. 1518]
Every application for a permit shall be made upon a form prescribed, prepared and furnished by the City Manager or the City Manager's designee.
A. 
The application for a permit shall set forth the name under which the applicant conducts or intends to conduct a permanent or temporary place of amusement or an itinerant form of amusement, the location of the permanent or temporary place of amusement, whether or not the applicant is the holder of a mercantile license in effect when the application is made and, if so, the number of such license and such other information as the City Manager or the City Manager's designee may require.
[Amended 4-14-1992 by Ord. No. 1518]
B. 
If the applicant has or intends to have more than one place of amusement within the City, the applicant 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.
C. 
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 City Manager or the City Manager's designee for purposes of identification shall be stated.
[Amended 4-14-1992 by Ord. No. 1518]
The application for a permit 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 or her authority.
[Amended 4-14-1992 by Ord. No. 1518]
Upon approval of the application for a permit and payment of the fees as are now required by law, the City Manager or the City Manager's designee shall grant and issue to each applicant an amusement permit for each place of amusement within the City set forth in his or her application.
Amusement permits shall not be assignable and shall be valid only for the persons in whose names 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 issued.
[Amended 4-14-1992 by Ord. No. 1518]
The producer of an itinerant form of amusement shall notify the City Manager or the City Manager's designee promptly of any change in the originally contemplated itinerary either as to date or time of the conduct of the amusement at each place.
[Amended 4-14-1992 by Ord. No. 1518]
The City Manager or the City Manager's designee may suspend or, after hearing, revoke an amusement permit whenever he or she 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 City Manager or the City Manager's designee shall request the holder thereof to surrender to him or her immediately all permits or duplicates thereof issued to him or her, and the holder shall surrender promptly all such permits to the City Manager or the City Manager's designee as requested. Whenever the City Manager or the City Manager's designee suspends an amusement permit, he or she shall notify the holder immediately and afford him or her a hearing if desired, if a hearing has not already been afforded. After such hearing, the City Manager or the City Manager's designee shall either rescind his or her order of suspension or, good cause appearing therefor, shall continue the suspension or revoke the permit.
A. 
Generally; exceptions. A tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement, at the rate of 10% 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, where the established price is $0.15 or more, except for City school activities, tickets sold to students, and functions, entertainment and amusements or the attendance thereof conducted by any church or religious association or corporation, where the proceeds thereof are for the use of such church or religious corporations or associations.
B. 
Persons admitted free or at reduced rates. In the case of persons admitted free or at reduced rates to any place of amusement, at a time when and under circumstances for 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. 
Persons with permanent boxes or seats. In the case of persons having the permanent use of boxes or seats in any place of amusement 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 City as agents thereof for the payment of the same into the City treasury as provided in this article.
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 required by this chapter, 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 producers to the City, it shall be the duty of:
(1) 
Every producer, except as otherwise provided in this article, conducting a place of amusement, on or before the 10th day of each month, to transmit to the Financial Officer, on a form prescribed and prepared by him or her, a report, under oath or affirmation, of the amount of tax collected by him or her during the preceding month.
(2) 
Every producer conducting a temporary place of amusement or itinerant form of amusement to file a report with the Financial Officer or any duly authorized agent promptly after each performance.
B. 
All reports required under this section shall show such information as the Financial Officer shall prescribe.
Every producer, at the time of making every report required by the preceding section, shall compute and pay to the Financial Officer the taxes collected by him or her and due to the City 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. In the case of temporary or itinerant forms of amusement, such tax shall be due and payable on the day the reports in such cases are required to be made under § 315-14. 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 of taxes as required by this article, an additional 10% of the amount of the tax shall be added by the Financial Officer and collected.
All taxes required to be paid by this article shall be recoverable by the City Attorney as other debts of like amount are now by law recoverable.
All taxes, interest and penalties received, collected or recovered under the provisions of this article shall be paid into the treasury of the City for the use and benefit of the City.
[Amended 4-14-1992 by Ord. No. 1518]
The City Manager or the City Manager's designee is hereby charged with the administration and enforcement of the provisions of this article, he or she is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination and correction of returns and payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred.
[Amended 4-14-1992 by Ord. No. 1518]
Any person aggrieved by any decision of the City Manager or the City Manager's designee under the provisions of the preceding section shall have the right of appeal to the Court of Common Pleas as in other cases provided.
[Amended 4-14-1992 by Ord. No. 1518]
Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of this article or of any regulation or requirement pursuant thereto and authorized thereby shall, upon conviction thereof before a District Justice, be sentenced to pay a fine of not more than $600, plus costs of prosecution and, in default of payment of such fine and costs, to imprisonment for a period not exceeding 90 days.