[Adopted 4-1-1965 by Ord. No. 87]
A.
AMUSEMENT
ESTABLISHED PRICE
PERSON
PLACE OF AMUSEMENT
PRODUCER
TAX COLLECTOR
TEMPORARY AMUSEMENT
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section
except where the context clearly indicates a different meaning:
All manner and forms of entertainment, including, among others,
theatrical or operatic performances; concerts; moving-picture shows;
vaudeville; circuses; carnivals; fairs and sideshows; all forms of
entertainment at fair grounds and amusement parks; athletic contests
or diversions, including, among others, wrestling matches, boxing
and sparring exhibitions; bowling; pool; billiards; bathing; swimming;
archery; shooting; riding; dancing; and all other forms of diversion,
sports, recreation or pastime, shows, exhibitions, contests, displays
and games, as well as all other methods of obtaining monetary admission
charges, donations, contributions or monetary charges of any character
from the general public or a limited or selected number thereof, for
admission to the premises or for use of facilities provided for entertainment,
amusement, sport or recreational purposes.
Regular monetary charge of any character whatever, including
donations, contributions fixed and exacted or in any manner fixed
and received by producers, as herein defined, from the general public
or a limited or selected number thereof, directly or indirectly, for
the privilege to attend or engage 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 the amount paid of the cover
or minimum charge, if any.
Every individual person, copartnership, association, unincorporated
enterprise owned by two or more persons, or corporations, domestic
or foreign. Whenever used in any clause prescribing and imposing a
penalty, or both, the term "person," as applied to copartnership or
association, shall mean the partners or members thereof, and, as applied
to corporations, the officers thereof.
Any place, indoors or outdoors, within the Borough of Economy,
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,
moving-picture houses, amusement parks, stadiums, arenas, baseball
parks, skating rinks, circus or carnival tents or grounds, fair grounds,
halls, lodge rooms, riding academies, golf courses, bowling alleys,
poolrooms, bathing and swimming places, dance halls, tennis courts,
archery, rifle or shotgun ranges, roof gardens, cabarets, nightclubs
and other like places.
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.
The person appointed by the Council of the Borough of Economy
to collect the taxes imposed by this article and to issue permits.
An amusement to be conducted at one location for a period
of less than one month.
B.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
A.
On and after the effective date of this article, 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 or any itinerant form of amusement within the Borough
of Economy unless an amusement permit or permits shall have been issued
to him as hereinafter prescribed and the tax herein imposed paid in
accordance with the provisions herein made.
B.
Every producer, desiring to continue to conduct or
hereafter to begin to conduct any amusement within the Borough of
Economy, shall file an application for a permanent, temporary or itinerant
amusement permit or permits, as the case may be, with the Tax Collector.
Every application for such permit or permits shall be made upon a
form prescribed, prepared and furnished by the Tax Collector and shall
set forth the name under which the applicant conducts or intends to
conduct a permanent or temporary place of amusement and such other
information as the Tax Collector may require. If the applicant has
or intends to have more than one place of amusement within the Borough,
the application shall state the location of each place of the 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. 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 application
shall state the names and addresses of the principal officers thereof
and any other information prescribed by the Tax Collector for purposes
of identification. The application shall be signed 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 officer
thereof.
C.
Upon approval of the application and the payment of
any permit fee or fees herein required, the Tax Collector shall grant
and issue to each applicant an annual or temporary amusement permit
for each place of amusement within the Borough of Economy set forth
in his application. Amusement permits shall not be assignable and
shall be valid only for the persons in whose names they are 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 they are issued. All permits for permanent places of amusements
shall expire on the first day of January, unless sooner suspended,
surrendered or revoked for cause by the proper authorities of the
Borough. Permits for temporary places of amusement shall expire at
the time specified therein. The producer of an itinerant form of amusement
shall notify the Tax Collector promptly of any change in the original
contemplated itinerary, either as to the date or time of the conduct
of the amusement at each place.
[Amended 2-10-1987 by Ord. No. 274]
D.
The Amusement Tax Collector of the Borough 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 article. Upon suspending or revoking any amusement permit,
the Tax Collector 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. Whenever
the Tax Collector suspends an amusement permit, he shall notify the
holder immediately, and the Council shall afford him a hearing, if
requested, within five days of such notice. After such hearing, the
Council shall either rescind the order of suspension or, upon good
cause appearing therefor, shall continue the suspension or revoke
the permit.
A.
Tax is hereby imposed upon the sale of admission to
the places of amusement or the privilege to engage herein, in the
Borough of Economy, at the rate of 2 1/2% of the established
price charged the general public or a limited or selected group thereof
by any producer for such admission or privilege, which shall be paid
by the person acquiring the same.
B.
In the case of persons (except bona fide employees
of a producer or municipal or state officers on official business)
admitted free or at reduced rates to any place of amusement, at a
time and under circumstances when 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.
A.
Producers shall collect the tax imposed by this article
and shall be liable to the Borough of Economy as agents thereof for
the payment of the same into the Borough Treasury through the Tax
Collector duly appointed by the Borough Council.
B.
Where permits are obtained for conducting temporary
amusements by persons who are not the owners, lessors or custodians
of the places where the amusements are to be conducted, or where the
temporary amusement is permitted by the owner, lessor or custodian
of any place to be conducted without the procurement of the permit
or permits required by this article, 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 the producers of the Borough of Economy, it shall be the
duty of:
(1)
Every producer, except as hereinafter provided, conducting
a place of amusement, on or before the 10th day of each month after
the effective date of this article to transmit to the Tax Collector,
on a form prescribed and prepared by him, a report of the amount of
tax collected by him during the preceding month.
(2)
Every producer conducting a temporary place of amusement
or itinerant form of amusement shall file a report with the Tax Collector
promptly after each performance.
B.
All reports required under this section shall show
such information as the Tax Collector shall prescribe.
C.
Every producer, at the time of making every report
by this section, shall compute and pay to the Tax Collector the taxes
collected by him and due to the Borough of Economy 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; and, in the case of temporary or itinerant forms of amusement,
it shall be due and payable on the day the reports in such cases are
required to be made under this section. All such taxes shall bear
interest at the rate of one-half of one per centum (1/2 of 1%) per
month, or fractional part of a month, from the date they are due and
payable until paid.
D.
If any producer shall neglect or refuse to make any
report or payment as herein required, an additional 10% of the amount
of the tax shall be added as a penalty by the Tax Collector and collected
in accordance with the provisions of this article.
The Tax Collector, as an agent of the Borough
of Economy, or the Solicitor of the Borough of Economy, if designated
by the Council, may sue for the recovery of taxes, interest and penalties
due and unpaid under this article.
If the Tax Collector is not satisfied with the
report and payment of tax made by any producer under the provisions
of this article, he is hereby authorized and empowered to make a determination
of the tax due by such producer, based upon the facts contained in
the report or upon any information within his possession or that shall
come into his possession; and for this purpose, the Tax Collector
or such person or persons duly authorized by the Council are authorized
to examine the books, papers, tickets, ticket stubs and records of
any producer taxable under this article to verify the accuracy of
any report or payment made under the provisions thereof or to ascertain
whether the taxes imposed by this article have been paid.
The Tax Collector is hereby authorized to accept
payment under protest of the amount of tax claimed by the Borough
of Economy in any case where any person disputes the validity or amount
of the Borough's claim for the tax. If it is thereafter judicially
determined by a court of competent jurisdiction that there has been
an overpayment to the Tax Collector, the amount of the overpayment
shall be refunded to the person who paid under protest.
If any producer shall neglect or refuse to make
any report and payment of tax required by this article, or if, as
a result of an investigation by the Tax Collector or such person or
persons duly, authorized by the Council, a report is found to be incorrect,
the Tax Collector shall estimate the tax due by such producer and
determine the amount due by him for taxes, penalties and interest
thereon.
All taxes, interest and penalties collected
or received under the provisions of this article, shall be paid into
the Treasury of the Borough of Economy for the use and benefits of
said Borough.
The Tax Collector is hereby authorized and directed
to make and keep such records, prepare such forms and take such other
measures as may be necessary or convenient to carry this article into
effect and may, in his discretion, require reasonable deposits to
be made by applicants for temporary permits.
[Amended 2-10-1987 by Ord. No. 274]
Any person, copartnership, association or corporation
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this article, or of any regulations or requirement
pursuant thereto and authorized thereby, shall be subject to a fine
or penalty not to exceed $300, plus costs of prosecution, for each
such offense or to undergo imprisonment for not more than 90 days
for the nonpayment of such fine or penalty and costs. Such penalty
or fine imposed by this section shall be in addition to any other
penalty imposed by any other section of this article.
