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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-
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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-
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By d’Alessio
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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
——
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IF YOU RAISE TURKEYS THIS YEAR
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Follow with TURKEY GROWER
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TIOGA TURKEY FITTING RATION
Phone 337-R-49
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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
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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
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ATTEST: C. B. MAYER,
Secretary
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