[Adopted 6-15-2004 by Ord. No. 04-05]
The following words or phrases, when used in
this article, shall have the meanings ascribed to them in this article,
except where the context clearly indicates or requires a different
meaning:
The monetary charge of any character whatsoever, including
donations, contributions and dues or membership fees (periodic or
otherwise) charged or paid for the privilege of attending, viewing
or engaging in amusements as hereinafter defined; provided that, in
the case of persons (except bona fide employees of the person conducting
the amusement or Borough officers on official business) admitted free
or at reduced rates at a time when, under circumstances under which
an established price is charged to other persons, the term "admission"
shall mean the established price as charged to other persons.
All manner and form of entertainment, diversion, sport, pastime
or recreation within the Borough for which admission is charged or
paid, except motion-picture theaters. It is the intent of this definition
that the term "amusement" be defined as in the Local Tax Enabling
Act, 53 P.S. § 6901 et seq., and that the tax on "amusements"
levied herein be coextensive with the tax on amusements authorized
and permitted by said Local Tax Enabling Act.
Includes natural persons, firms, associations, copartnerships
or corporations (except such corporations as are exempt: from taxation
under Act 511 of 1965 of the General Assembly of December 31, 1965,
known as the "Local Tax Enabling Act").
A tax is hereby imposed for general Borough
revenue purposes at the rate of 10% on admissions to any amusement
within the Borough of Dravosburg; provided that, where no fixed admission
is charged, the tax shall be based upon the gross admission collected.
The tax levied under this article shall not
be charged and collected on admission where the proceeds thereof,
after payment of reasonable expenses, inure exclusively to the benefit
of any charitable, religious, civic or nonprofit educational organization
whose status is evidenced by proof of Internal Revenue Service tax
exemption.
A.
On and after the effective date of this article, any
person desiring to conduct or continue to conduct any amusement within
the Borough shall file with the Borough Secretary an application for
a permanent amusement permit, or a temporary amusement permit as the
case may be, and shall pay the fee for such permit required by this
section. In the case of any amusement that is to continue for longer
than seven days, a permanent amusement permit shall be issued for
a fee in an amount to be established from time to time by resolution
of Borough Council. In the case of any amusement that is to continue
for seven days or less, a temporary amusement permit shall be issued
for a fee in an amount to be established from time to time by resolution
of Borough Council.
B.
The Borough Secretary shall furnish to the applicant
a temporary or permanent amusement permit on which the following information
shall be printed or inserted in ink or by typewriter:
(1)
The name of the Borough, whether a temporary or permanent
permit.
(2)
The name and address of the person receiving the permit.
(3)
The location of the amusement covered by the permit.
(4)
The type of amusement.
(5)
The period for which the permit is issued (permanent
permits shall be good until December 31 of the year in which issued;
temporary permits shall be good until the last day the amusement is
continued, i.e., the expiration date contained in the permit).
(6)
The number of the permit.
(7)
The date when the permit is issued.
(8)
The signature of the Borough Secretary.
C.
Every permit shall be issued in duplicate; the original
shall be given to the person applying for the permit and the duplicate
shall be kept on file by the Borough Secretary.
All amusement permits, temporary or permanent,
issued by the Borough Secretary shall be prominently displayed at
the box office where admissions to amusements are collected.
A.
Every holder of a permanent amusement permit shall,
on or before the 30th day of every month, transmit to the Borough
Secretary a report, certified to as correct by the taxable, of the
total admissions charged or collected and the total amount of tax
due from such person upon such admissions under this article for the
previous month and, at the same time, shall pay over to the Borough
Secretary the entire amount of tax due.
B.
Every holder of a temporary permit shall, at the close
of each day on which the amusement is held, pay over to the Borough
Secretary the amount of tax due from such person under this article
upon admissions for such day and, at the same time, shall submit to
the Borough Secretary a report of the total admissions charged or
allocated on such day and shall pay daily to the Borough Secretary
the total amount of tax due on such admissions. On the day of expiration
of such temporary permit, the person to whom such permit is issued
shall, in addition, submit a report certified to as correct by the
taxable, of all admissions charged or collected during the period
in which such temporary permit was in effect and of all taxes due
and paid.
C.
The Borough Secretary shall furnish to the person
paying any tax levied under this article a receipt for the payment
of such tax.
D.
If any person required to secure a permit under this
article shall fail to file a report at the time specified herein or
shall file a report which on its face appears incorrect or insufficient,
the Borough Secretary or his/her duly appointed agents shall assess
said person or persons an amount of tax which said Borough Secretary
or his/her duly appointed agents deem reasonable and appropriate.
In all cases of assessment, the Borough Secretary or his/her duly
appointed agents shall give the parties assessed a notice in which
shall be stated the amount of the tax imposed or levied.
E.
Every holder of an amusement permit shall keep and
maintain complete records showing the daily admissions charged or
collected, the amount of tax due and any other information necessary
to determine the amount of tax due.
F.
Any person aggrieved by any decision of the Borough
Secretary shall have the right to appeal to the Court of Common Pleas
as in all other cases.
If any tax levied pursuant to this article shall
not be paid when due, a civil penalty of 10% of the tax due and unpaid
shall be added thereto and, in addition thereto, interest shall accrue
on said unpaid tax at the rate of 6% per annum.
All taxes imposed by this article, together
with all civil penalties, shall be recoverable in a civil proceeding
by the Borough of Dravosburg as other debts of like amount or kind
are recoverable. The Borough Secretary or his/her duly appointed agents
shall have the power in the name of the Borough of Dravosburg to institute
civil proceedings against any and all persons who fail to pay the
tax due and owing levied under this article.
Any information gained by the Borough Secretary
or any other official or agent of the Borough of Dravosburg as a result
of any returns, investigations or verifications required or authorized
by this article shall be confidential, except for official purposes,
except in accordance with proper judicial order, or as otherwise provided
by law. Any disclosure of any information contrary to the provisions
of this section shall constitute a violation of this article.
Any person convicted of violating or failing
to carry out any provisions or requirements of this article, or of
neglecting, failing or refusing to furnish complete and correct reports
or returns, or to pay over any tax levied by this article at the time
required, or of knowingly making any incomplete, false or fraudulent
returns; or of attempting to do anything whatever to illegally avoid
the payment of the whole or of any part of the tax imposed by this
article shall, upon summary conviction thereof, be sentenced to pay
a fine of not more than $600, plus costs, and, in default of payment
of said fine and costs, to a term of imprisonment not to exceed 30
days.
This article is enacted under authority of the
Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53
P.S. § 6901 et seq. (1982), as hereafter amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania.
This article shall become effective on July
1, 2004, and shall continue on a calendar-year basis without annual
reenactment.
