(A) The borough, as agents thereof, for the payment of the same to the borough, as hereinafter provided in this subchapter; and
(B) 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 or permits required by this subchapter, the tax imposed by this subchapter 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.
(Ord. 1003, passed 7-16-1996)