= I / t Rl s > Legal— ‘of Luzerne, Pennsylvania, and it is © way, RESOLUTION TO PROVIDE REVENUE BY IM- POSING A TAX ON THE PRIVI- LEGE OF ATTENDING OR EN- GAGING IN AMUSEMENTS IN- CLUDING EVERY FORM OF EN- TERTAINMENT, DIVERSION, SPORT, RECREATION, AND PAS- TIME, REQUIRING ALL PER- SONS, PARTNERSHIPS, ASSOCI- ATIONS AND CORPORATIONS CONDUCTING PLACES OF AMUSEMENT TO SECURE PER- MITS, IMPOSING DUTIES AND CONFERRING POWERS UPON THE SCHOOL DISTRICT SECRE- TARY OF THE SCHOOL DIS- TRICT OF THE TOWNSHIP OF LAKE; PRESCRIBING THE METHOD AND MANNER OF COLLECTING THE TAX IM- POSED BY THIS RESOLUTION, PROVIDING CERTAIN EXEMP- TIONS AND IMPOSING PENAL- TIES. BE IT RESOLVED by the Board | of Directors of the School District of the Township of Lake, County hereby resolved as follows: SECTION 1. This resolution shall be known and may be cited as the “School District Amusement Tax Resolution.” SECTION 2. The following words or phrases when used in this ordinance shall have the mean- ing ascribed to them in this section except where the context clearly indicates a different meaning. | “Amusement”’— all manner and forms of entertainment, including among others, theatrical or oper- atic performances, concerts, mov- ing picture shows, vaudeville, cir- cus, carnival and side shows, all forms of amusement at fair grounds and amusement parks, all forms of amusement and rides such as the whip, pretzel, miniature rail- twirler, ferris wheel, kiddie ride, flying scooter, the derby, rol- ler coaster, dodgem or scooter, merry-go-round, pony ride, motor boats, athletic contests, including football, wrestling, basketball, box- ing, baseball, bowling exhibitions, shooting, riding, roller skating, dancing, bingo, miniature golf, wheel games, ball throwing games, dart games, balloon games, and all other diversions, sports, recreations, pastimes, shows, exhibitions, con- tests, displays and games, and all other methods of obtaining admis- sions, charges, donations, contri- butions, or monetary charges of any character, from the general public, or a limited or selected number thereof, directly or in- directly in return for other than tangible property or specific. per- sonal or professional services. “Association” — any partnership, limited partnership, or other form of unincorporated enterprise, owned by two or more persons. “Secretary’”’— the School District Secretary of the Township of Lake. ‘“Person’’— every natural person, co-partnership, association or cor- poration. Whenever used in any clause prescribing and imposing a penalty, or both the terms person as applied to co-partnership or associations, shall mean the part- ners, or members thereof, and as applied to corporations the officers thereof. “Place of amusement” — any place, indoors or outdoors, within the Township of Lake, where the general public or a limited or selec- ted number thereof, may, upon pay-, ment of an established price, attend! or engage in any amusement as: and empowered to make determin- DOGGONE THEM BUSINESS MEN IN COLONEL CANFIELD'S ROOM, MARY! I WANTA LOCK LP! JUST BE BILL! IT'S A VERY IMPORTANT CONFER- ENCE ,NO DOLIBT! - « -«1 HEAR THEM COMING DOWN NOW! herein defined, including among others, theaters, opera houses, mov- ing picture houses, amusement parks or stadiums, arenas, baseball parks, skating rinks, circus or car- nival tents, or circus or carnival grounds, fair grounds, social, sport- ing, athletic clubs, dance halls, rifle or shotgun ranges, cabarets, night clubs, restaurants, or eating places serving food and drink where an admission, or cover charge or minimum charge in lieu thereof is charged, and other like places. “Producer’’—any person as here- in 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 singular shall include the plural, and the masculine shall in- clude the feminine and the neuter. SECTION 3. (a) A tax is here- by imposed upon the admission fee or privilege to attend or engage in any amusement at the rate of one (1) cent for each ten (10) cents, or major fraction thereof, of the established price charged the general public, or a limited or selected group thereof, by any pro- ducer for such privilege, which shall be paid by the person acquir- ing such privilege. | SECTION 3. (b) In the case of persons (except bona fide employ- ees). of a producer, or municipal or state officers in official business or totally blind persons admitted free or at reduced rates to any place of amusement, at'a time when and under circumstances under which an established price is charged to other persons, the tax, imposed by this resolution, 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. SECTION 3. (c) In the case of persons having permanent use of boxes or seats in any place of amusement or a lease for the use of said box or seat in such place of amusement, the tax, imposed by this resolution shall be com- puted on the established price for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder. Such tax to be paid by the lessee or holder. SECTION 3. (d) In the case where the admission fee charged to attend or engage in any amuse- ment is in excess of the regularly established admission rate, a tax is hereby imposed on the amount of admission charged in excess of the regular rate of admission of (2.5) cents for each ten (10) cents charged over the established rate of admission. SECTION 4. (a) Producers shall collect the tax imposed by this resolution and shall be liable to the School District of the Township of Lake, as agents thereof for the payment of the same into the School District Treasury through the School District Secretary, as hereinafter provided in this reso- lution. . SECTION 4. (b) Where permits are obtained for conducting tem- porary amusements by persons who are not the owners, lessees, or custodians of the place where the amusements are to be conducted, or where the temporary amusement is permitted by the owner, lessee, or custodian of any place of amuse- ment to be conducted without the procurement of a permit or per- ducer, based upon the facts con- MARY WORTH’S FAMILY x TH' COLONEL 1S A GOOD OLD SCOUT--BUT, I HATE T'SEE ANY- BODY GIT SO FAR BEHIND WITH THEIR ROOM RENT! PATIENT, The Cat May Not THE POST, FRIDAY, APRIL 23, THESE WOMEN! By d’Alessio Ta 7 TS R= “Hello, Dear—here I am a half hour late, right on the da 5 1” mits required by resolution, the tax, imposed by this resolution shall be paid by the owner, lessee or custodian of such place where the temporary amusement is held or conducted, unless paid by the producer conducting the amuse- ment. SECTION 5. For the purpose of ascertaining the amount of tax pay- able by the producers to the School District of the Township of Lake, it shall be the duty of: SECTION 5. (a) Every producer, except as hereinafter provided, con- ducting a place of amusement, on or before the 28th day of each month, after May 16, 1948, shall transmit to the Secretary on a form prescribed and prepared by the Secretary, a report under oath or affirmation, of the amount of tax collected by him during the preceding month. SECTION 5. (b) Every producer, conducting a temporary place of amusement or itinerant form of amusement, shall file a report with the Secretary, or any duly author- ized agent thereof, promptly after each show or performance. All reports required under this section shall show such information as the Secretary shall prescribe. Every producer, at the time of making every report required by this section, shall compute and pay to the Secretary the taxes collected by him and due the School District of the Township of Lake during the period for which the report is made: The amount of all taxes imposed under the provisions of this ordinance, shall in the case of places of permanent amusement be due and payable on the 28th day of the next succeeding month, and in the case of 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, and all such taxes shall bear interest at the rate of one percent per month, or fractional part of a month, from the date they are due and payable until paid. SECTION 6. If any producer shall neglect or refuse to make any report and payment as herein required, an additional ten percen- tum of the amount of the tax due shall be added by the Secretary and collected. All such taxes shall be recover- able by the Solicitor as other debts of like amount are now by law recoverable. SECTION 7. If the Secretary is not satisfied with the report and payment of tax made by any pro- ducer under the provisions of this resolution, he is hereby authorized and empowered to make determin- ation of the tax due by such pro- ducer, based upon the facts con- tained in the report or upon any information within his possession, or that shall come into his posses- sion, and for this purpose the School District Secretary of the Township of Lake is authorized to —— | ie “TURKEY GROWER IF YOU RAISE TURKEYS THIS YEAR Feed TURKATINE the first ten weeks Follow with TURKEY GROWER and TIOGA TURKEY FITTING RATION Phone 337-R-49 KUNKLE, PA. DEVENS MILLING COMPANY A. C. DEVENS, Owner Phone 200 DALLAS, PA. 1948 CR gs examine the books, papers, ticket ! stubs and records of any producer, taxable under this resolution, to verify the accuracy of any report or payment made under the pro- visions thereof to ascertain whether the taxes imposed by this resolu- tion have been paid. SECTION 8. If any producer shall refuse or neglect to make any report and payment of tax required by this resolution, or if, as a result of an investigation by the Secretary, a report is found to be incorrect, the Secretary shall estimate the tax due by such pro- ducer, and determine the amount due by him for taxes, penalties and interest thereon. SECTION 9. All taxes, interest and penalties received, collected, or received under the provisions of this resolution shall be paid into the Treasury of the School District of the Township of Lake for the use and benefit of the School Dis- trict of the Township of Lake. SECTION 10. Any person, co- partnership, association or corpor- ation who shall fail, neglect, or re- fuse to comply with any of the terms or provisions of this reso- lution or of any regulation or re- quirement pursuant thereto and authorized thereby shall be sub- ject to a fine or penalty not to exceed One Hundred ($100.00) dollars and costs for each such offense, or to undergo imprison- ment for not more than thirty (30) days for the non-payment of such fine or penalty and costs within ten (10) days from the imposition thereof. Such fine or penalty im- posed by this section shall be in addition to any other penalty im- posed by any other section of this resolution. SECTION 11. The provisions of this resolution are severable, and if any of its provisions or excep- tions shall be held illegal, invalid, or unconstitutional, the decision of the court shall not affect or im- pair any of the remaining pro- visions of this resolution. It is hereby declared to be the legislative intent that this resolu- tion would have been adapted if such illegal, invalid or unconstitu- tional provisions or exceptions had not been included herein. Duly passed at a special meeting of the Board of Derectors of the School District of Lake, held April 16, 1948. A. N. BURKHARDT, President ATTEST: C. B. Mayer, Secretary JIT, ey, > Wamu , 2 x, S ARE C= YOU MAY SAVE A LIFE WITH 00D BRAKES YOU CAN HAVE YOUR BRAKE RELINED or ADJUSTED Yamm AT HAZELTINE’S AUTO SERVICE MAIN STREET Dallas, Pennsylvania a ay yy 8 vp & Vin cen nV Ty 8 > PAGE SEVEN undergo imprisonment of thirty (30) days in the Luzerne County Prison. Duly passed at a special meeting of the Board of Directors of the School District of Lake, held Fri- day evening, April 16, 1948. A. N. BURKHARDT, President RESOLUTION OF THE SCHOOL DISTRICT OF THE TOWNSHIP OF LAKE, COUNTY OF LU- ZERNE, PA. PROVIDING FOR A LICENSE FEE UPON AMUSE- MENT AND RECREATION FA- CILITIES WITHIN THE TOWN- SHIP OF LAKE, LUZERNE COUNTY, PENNSYLVANIA. BE IT RESOLVED by the Board of Directors of the School District of the Township of Lake, County of Luzerne, Pennsylvania, and it is hereby resolved by authority of the same as follows: SECTION 1. That from and after May 16, 1948, it shall be unlawful for any person or persons, firms or corporations, either as principal, agent, bailee, lessee or custodian (hereinafter called oper- ator) to operate or possess, cause to be operated or possessed, in the Township of Lake, any juke box, any pin ball machine, which, re- quires five cents (5c) or more to operate, or other machine (herein- after called machines) any shuffle- board game without first having obtained a ‘license therefor from the School District Secretary. SECTION 2. The operator shall pay a license fee for each pin ball or other similar machine played for skill or amusement which re- quires the sum of five cents (5) or more to operate, the sum of ten ($10.00) dolars per annum, for any shuffleboard the sum of ten ($10.00) dollars per annum, for any juke box the sum of ten ($10.00) dollars per annum. Said license year to end on the 31st day of December of each year. SECTION 3. Any license granted under the provisions of this reso- lution shall be exhibited upon re- quest made by any township officer, School District Secretary or Treas- urer. SECTION 4. Any operator vio- lating any of the provisions of this resolution shall be subjected to a fine not exceeding one hun- dred ($100.00) dollars and costs, for every such offense and a de- fault in payment thereof shall 4:17], 4 REO BUSES Soles -Paorts-Service REO TRUCK € Bus CO. STREET PHONE 2-7572 ATTEST: C. B. MAYER, Secretary ERMS goriise JT SNUG IN HERE! TOE & GREENWALDS 50 MAIN STREET LUZERNE, PA. NIU RINNE I'S EASY TO GET TO! 52 WOOD WILKES - BARRE WASHERS Sales and Service ' REBENNACK & COVERT 265-267 WYOMING AVENUE, KINGSTON THE LEAST F E For ‘Blond Beauty’ GOODNIGHT , GENTLEMEN! I HOPE. WE CAN MEET AGAIN SOON TO «+ AH-+DISCUSS THE DEAL FURTHER! | “DALE BY THE WAY, MRS.WORTH «+=! IT OCCLIRS TO ME THAT I'M IN ARREARS ON MY ACCOUNT WITH you! HERE'S THE TOTAL - PLUS A MONTH IN ADVANCE! Q I Il 441 om GARDEN AID TRACTORS ® Plows The Ground ® (Cultivates Soil ® Plows The Snow ® Mows The Lawn AND MANY OTHER USES See them on display. Get yours now before the RUSH. SEE THE LATEST IN WATER PUMPS Only two moving parts. Never rusts. E. F. SCHMALTZ 314 WYOMING AVENUE | KINGSTON, PENNSYLVANIA
Significant historical Pennsylvania newspapers