870.01 Definitions.
870.02 Imposition; rate; collection.
870.03 Amusement permits; fees.
870.04 Payment of tax.
870.05 Delinquency surcharge.
870.06 Confidentiality of information.
870.07 Recoverability of tax.
870.08 Application of chapter; exemption; limitations.
870.09 Violations.
870.99 Penalty.
CROSS REFERENCES
Authority to enact - see Act No. 511 of 1965, Sec. 2
Annual re-enactment unnecessary - see Act No. 511 of 1965, Sec. 4
Limitation on rate - see Act No. 511 of 1965, Sec. 8(6)
Shows and exhibitions - see B.R. & T. Ch. 844
Penalties and interest for delinquent taxes - see B.R. & T. Ch. 898
As used in this chapter, and unless otherwise expressly stated, the following terms shall have the meanings herein indicated. In this chapter, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) "Admission" means the established price or regular monetary charge of any character whatever, charged, paid, or in any manner received by producers, as herein defined, from the general public, or a limited or select number thereof, directly or indirectly, for the privilege of attending or engaging in an amusement, as herein defined.
(b) "Amusement" means all manner and form of entertainment, within the City of Johnstown, including, but not limited to, the following: theatrical performance, operatic performance, carnival, circus, show, concert, sports event, lecture, side show, musical presentations, and exhibitions, all forms of entertainment at fair grounds and amusement parks, dancing, golfing, bowling, billiards, pool, athletic contests and any other form of diversion, sport, pastime or recreation for which admission is charged or paid, exclusive of admission to motion picture theaters which are excluded by Act 511 of 1965.
(c) "Person" means and includes a natural person or a firm, association, co-partnership, unincorporated enterprise owned by two or more persons, entity, limited liability company, trust or other legal entity, domestic or foreign, corporation or other organization, except the term “person” shall not include any political subdivision or municipal corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person," as applied to a corporation or association, shall include the officers thereof.
(d) "Producer" means any person, as herein defined, conducting any place of amusement, as herein defined, where the general public, or a limited or select number thereof, may, upon the payment of an established price, attend or engage in any amusement.
(Ord. 4374. Passed 12-11-85; Ord. 4417. Passed 12-31-86; Ord. 5341. Passed 11-9-22.)
(a) A tax is hereby imposed, for general revenue purposes, at the rate of five percent of the price of admission to each and every amusement within the City. The person conducting such amusement shall be responsible for collecting such tax.
(b) Where no fixed admission is charged, or where the price of admission is based on a group rate or discount, the tax shall be based upon the gross admissions collected.
(Ord. 4417. Passed 12-31-86; Ord. 5341. Passed 11-9-22.)
(a) After January 1, 1995, any person desiring to conduct or to continue to conduct any amusement, the price of admission to which is subject to tax under this chapter, shall file with the Finance Department or its designee, an application for either a permanent amusement permit or a temporary amusement permit, as the case may be. Every application for such permit shall be made upon a form prescribed, prepared and furnished by the Finance Department. In the case of any amusement that is to continue for longer than thirty days, a permanent amusement permit shall be issued. In the case of any amusement that is to continue for thirty days or less, a temporary permit shall be issued.
(b) Information required:
(1) The location of the amusement covered by the permit;
(2) The type of amusement;
(3) The period for which the permit is issued (permanent permits shall be valid until December 31 of the year in which issued; temporary permits shall be valid until the last day the amusement is conducted);
(4) The proper legal names and addresses of the persons conducting the amusement;
(5) The proper legal names and addresses of the persons owing the facility at which the amusement is to be conducted;
(6) The type of permit being applied for;
(7) The admission price or prices charged or to be charged:
(8) The approximate total receipts anticipated; and
(9) The names and addresses of copartners, members and/or officers of the persons conducting the amusement.
(c) 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 having the authority to execute the application, and in the case of a corporation, by an officer having the authority to execute the application.
(d) At the time of making such application, the applicant shall pay to the Finance Department, or designee, any permit fee established by City Council of the City of Johnstown for each annual permit or each temporary permit.
(e) Upon the approval of the application and the payment of any permit fee herein required, the Finance Director, or designee, shall grant and issue to each applicant an annual or temporary amusement permit for each place of amusement within the City as set forth in the application. Amusement permits shall not be assignable and shall be valid only for the persons in whose name they are issued and for the conduct of amusements at the places designated therein.
(f) Permits issued for permanent places of amusement under the provisions of this chapter shall be renewed annually before January 1, upon application made to the Finance Department, or designee, and the payment for any renewal fee established by City Council for the City of Johnstown.
(Ord. 4698. Passed 12-21-94; Ord. 5341. Passed 11-9-22.)`
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