Ordinance # 089-2
Imposing tax on
An Ordinance of the Borough of Bolivar Imposing a Tax on Admission to Amusements
Be it enacted and ordained and it is hereby ordained by the Council of the Borough of Bolivar in session lawfully assembled as follows:
Authority for Enactment
This Ordinance is enacted under the authority of the Local Tax Enabling Act P.L. 1257, No. 511 December 31, 1965, 53 P.S. Sections 6901 et seq., as here after amended, supplemented , modified or reenacted by the General Assembly of the Commonwealth of Pennsylvania.
The following words or phrases when used in this Ordinance shall have the meaning ascribed to them in this Section except where the context clearly indicated a different meaning:
(a) The term admission charge shall mean monetary charges of any character whatever, including donations, contributions and dues, or membership fees (periodical or otherwise) charged or paid, or in any manner received or collected by a proprietor, as herein defined, from the general public, or a limited or selected number thereof, directly or indirectly, for the privilege of attending, viewing, listening, participating or engaging in any and all amusement as herein defined. "Admission charge" shall not include any tax added to the charge. In the case of persons (except bone fide employees of the proprietor) admitted free or at reduced rates at a time when, and under circumstances under which an established price is charged to other persons, the term "admission charge" shall mean the established price charged to other persons.
(b) The term amusement shall mean all manner and forms of entertainment including by way of illustration and not be way of limitation the following: All theatrical and operatic performances, concerts, dances, live musical entertainment, motion picture exhibition, skating, vaudeville, carnivals, circuses, or athletic or sporting events, contests or recreation, including boxing, wrestling, baseball, jogging, weight-lifting and all manner and form of exercise or health clubs, football, basketball, tennis, racquetball and similar sports, boating, archery, shooting, hunting, fishing, bowling, pool, skiing, billiards, racing, riding, all forms of entertainment or amusement at fairgrounds, amusement parks, and arcades, all entertainment involving the use of coin-operated machines or devices, including electronic video machines, pinball machines, or the like, or any other forms of diversions, sports, recreation, pastime, shows, exhibitions, contests, displays and games operated, held or presented, indoors or outdoors, in any type of establishment or place, or for the purpose of obtaining something of value for the privilege of attending thereupon and / or participating therein and / or engaging in any manner or form.
(c) The term person shall include any natural person, co-partnership, association, firm or corporation. Whenever used in any clause prescribing and imposing a penalty, or both, the term "person" as applied to a co-partnership or association, shall mean the partners or members thereof and as applied to a corporation shall mean the officers thereof.
(d) The Term proprietor" shall mean any person as herein defined, who shall own, operate, manage or conduct any amusement, as herein defined in the Borough of Bolivar.
(e) The term place of amusement shall mean any place, indoors or outdoors, within the Borough of Bolivar, where the general public, or a limited or select number thereof, may, upon payment of an admission charge, attend or engage in any amusement as herein defined.
(f) In this Ordinance, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
Imposition of Tax
A tax is imposed, for general revenue purposes, at the rate of 5 percent of the admission price to each amusement within the Borough of Bolivar, Westmoreland County, Pennsylvania, provided, however, that the tax base upon which the tax shall be leveled on admission to bowling alleys or bowling lanes shall not exceed 40 percent of the charge imposed upon a patron for the sale of admission to or the privilege of admission to a bowling alley or bowling lane to engage in one or more games of bowling.
This amusement tax shall not be applied to any non-profit corporations as determined by the United States Department of Revenue / The Internal Revenue Service.
Collection: Rules and Regulations
The Council of Bolivar Borough, Westmoreland County, Pennsylvania, or any officer or officers designated and appointed by them are hereby designated and appointed receivers of the tax imposed by this Ordinance. the Council, or the officer or officers designated and appointed by them, shall collect and receive such tax, shall furnish a receipt for the payment and shall keep a record showing the amount received by them from each person paying under this Ordinance and the date of each receipt. The proper officer or officer, by and with the approval of the council, is or are empowered to prescribe rules and regulations relating to any manner or thing pertaining to the administration and enforcement of the provisions of this Ordinance, as allowed and permitted under Act 511 of 1965, its amendments and supplements. Such rules and regulations shall be inscribed by the Secretary of Bolivar Borough, Westmoreland county, Pennsylvania, in a book kept for that purpose and shall be opened to the inspection of the general public.
Duty of Proprietor to Report and Pay Taxes
There is imposed upon each and every proprietor and those in charge and responsible for said places of amusement, athletic events and the like the duty to report and pay the tax due quarterly, as follows: On the 15th day of October, the 15th day of January, the 15th day of April and the 15th day of July of each and every year, to the collector of this tax, on the total of all admissions to said places or amusement, athletic events and the like. Said proprietor and those in charge and responsible for said places of amusement, athletic events and the like shall, on the 15th day of January of each year, make a complete final statement of all admissions collected, obtain any credits or debits due and make complete settlement with said collector for the tax due for the current year, ending on the first day of January of each year. In the event that there is any question as to the amount due, said collector shall have the power and authority to demand of and receive from said persons so reporting an affidavit as to the actual amount collected, which he shall retain and file with his report to Bolivar Borough, and to enforce any other procedure approved in this Ordinance.
Duty of Borough to Collect and Receive Tax
It shall be the duty of Bolivar Borough, Westmoreland County, Pennsylvania, or the officer or officers appointed by said Borough to collect and receive the tax imposed by the Ordinance.
Enforcement, Investigations, Penalties, for Divulging Confidential Information
(a) Said Borough is hereby charged with the enforcement of the provisions of this Ordinance through the Council of Bolivar Borough, or through the officer or officers appointed by said Borough Council, and is hereby empowered to prescribe, adopt and enforce rules and regulations relating to any matter of thing pertaining to the administration and enforcement of the provisions of this Ordinance, including provisions for the re- examination 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.
(b) The Council of Bolivar or any officer or officers designated or appointed by said Borough Council, is hereby authorized to examine the books, papers, and records of any proprietor and those in charge and responsible for said places of amusement, athletic events and the like in order to verify the accuracy of any return made or, if not return was made, to ascertain the tax imposed by this ordinance. Said proprietor and those in charge and responsible are hereby directed and required to give up the Borough or any officer appointed by said Borough Council for said purpose, the means , facilities and opportunity for each examination and investigation as are hereby authorized. Said Council, or any officer designated by said Council is also authorized to examine any person under oath concerning this tax and, to this end, may compel the production of books, papers, and records and the attendance of all persons before him, o them, whether as parties or witnesses, whom he believed to have knowledge of such matter.
(c) Any information gained by Bolivar Borough Council, or the officer appointed by them for such purpose, as a result of any returns, investigations, hearings or verifications required or authorized by this Ordinance shall be confidential except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law, and any person or agent divulging such information shall be subject to a fine or penalty of five hundred dollars ($500.00) and cost for each offense or to undergo imprisonment for not more than thirty (30) days for the nonpayment of such fine or penalty and costs.
Interest Penalty for Late Payment
All taxes imposed by this Ordinance remaining unpaid after they become due shall bear interest in addition to the amount of the unpaid tax at the rate of sic per centum (6%0 per year, and the persons upon whom said taxes are imposed shall be further liable to a penalty of one-half of one per centum (1/2 of 1% ) of the amount of the unpaid tax for each month or fraction of a month during which the tax remains unpaid.
Collection of Unpaid Taxes
All taxes imposed by this Ordinance, together with all interest and penalties, shall be recoverable by Bolivar Borough, Westmoreland County, Pennsylvania, as other debts of like amount are recoverable as per the provisions of Act No 511 of 1965, its amendments and supplements, as hereinabove referred to.
Violations and Penalties
(a) All regulations and procedure set for in Act No 511 known as the "Local Tax Enabling Act of 1965", its amendments and supplements, for violation of the provisions of this Ordinance and punishment for the same are hereby incorporated herein and made a part hereof as though they were fully written herein verbatim.
(b) Such fine or penalty shall be in addition to any other penalty imposed by any other section of this Ordinance.
(c) The failure to receive or procure a return form shall not excuse a person from making a return.
This Ordinance shall not apply to any person or property as to whom which it is beyond the legal [power of Bolivar Borough to impose a tax or duties herein provided for, or any type of amusement which is exempt under Act no 511 of 1965, its amendments and supplements.
Continuation of Taxes
The tax imposed by this Ordinance shall continue in force with actual reenactment by the Council.
Enacted and Ordained this 2nd day of October 1989
John E. Seidell
Original Ordinance in Vault