~ ing five (5) ordinances were enacted and or- nance,’ ~ SECTION B— PAGE 6 "PUBLIC NOTICE NOTICE IS HEREBY GIVEN that at a special meeting held at the D. C. Roberts Fire Company Hall, Harveys Lake, Pennsylvania, held on Monday, January 29th, 1968 at 8:00 p.m. o'clock (EST), the follow- taxing and licensing dained by the Council and approved by the Mayor, pursuant to the Act of December 31st, 1965, No. 511, to wit: 1. NO. 4 of 1968 AMUSEMENT DEVICE LICENSE - Be it enacted by the Council of the Borough of Harveys Lake as follows: 1. for vcoin- License required operated amusement device. It shall be unlawful for any per- son to possess, operate or permit operation of any coin-operated amusement device within the limits of ‘the borough without first obtain- ing a license for each such device. 2. Definitions. For the purposes of this ordi- the following words and phrases shall have the meanings ascribed to them as follows: "PERSON — Any person or per- "sons partnership, association, com- © pany, firm or corporation. COIN - OPERATED AMUSEMENT DEVICE — Any device which up- on insertion of a coin or coins "operates and/or is operated by skill or otherwise to produce vis- ual and/or audible stimulation or amusement to the operator there- of, and /or which offers free plays or prizes. It shall include, but not be limited to: pin-ball ma- chines and juke boxes. ‘3. Application for license. Application for a license for a coin-operated amusement device shall be made to the Amusement Device License Administrator, to- gether with such information as he may require. The Amusement De- vice License Administrator shall keep a file of all applications with a record thereon of the issuance of such license. 4, Licenses: display. License shall be issued by the Amusement Device License Administrator and may, if he so deems, be withheld pending investigation and approval by the Council. . The annual license fee for each coin-operated amusement de- 1 vice shall be ten dollars ($10). issuance, term, fee, A. “C. Each license shall be issued | for a twelve-month period commencing January 1 and shall be renewed annually on or before the first day of January. "“D. Each license shall be attached to, or conspicuously displayed in the immediate vicinity of, the machine or device so li- censed, in such manner that x the same may be at all times , clearly observable and read- ii able. cif By Gambling devices not 46 authorized. Nothing in this ordinance shall in any way be construed to author- ize, license or permit any gambling device whatsoever, or any mechan- ism which has been judicially de- termined to he a gambling device or is in any way contrary to law. 6. Violations and penalties; separate violations. A Any person violating any of the provisions of the ordi- nance shall upon conviction thereof, for each violation, bz subject to a fine not to exceed one hundred dollars ($100) plus costs of prosecution for each offense. In default of payment of such fine and 3 costs, such person shall be a committed to the county jail for a period of not more than thirty (30) days. B. Each day that such violation exists shall constitute a sep- arate and distinct violation. 7. Severability. Should any portion whatsoever of this ordinance be held invalid or unenforceable, for any reason, by any court of competent jurisdic- ‘tion, such portion shall be deemed severable, but only to the extent of such holding, and such holding shall not affect the remaining por- tions hereof. 8. Inconsistent ordinances : repealed. * ‘All ordinances or parts of crdi- nances inconsistent herewith be and the same are hereby repealed. 19. When effective. . This ordinance shall take effect on February 1st, 1968. NO. 15 of 1968 PER CAPITA TAX 1. Imposition of tax; definition of “current year.” A. A per capita tax of five dollars ($5) for general revenue pur- poses, is hereby imposed by authority of and in compliance . with the Local Tax Enabling Act of 1965, upon each resi- dent or inhabitant of the age | of twenty-one (21) years or over, within the limits of the borough, for the year 1968, and for each succeeding year thereafter that this ordinance is reenacted without sub- stantial change. This tax shall be in addition to all other 5 taxes imposed by the borough pursuant to any other laws | any taxpayer from the payment of of the Commonwealth of Penn- sylvania. B. Far the purposes of this or- dinance the following phrase shall have the meaning ascrib- ed to it as follows: CURRENT YEAR — The cal- endar year during which the tax is imposed. 2. Ccllection. Said tax shall be collected by the duly elected or appointed Tax Col- lector for the borough in the same manner and at the same time or times as other borough taxes are collected, as provided by the Local Tax Collection Law of 1945, as amended from time to time. 8. Tax Collector's bond. The Tax Collector shall give bond secured and conditioned for the collecting, accounting for and pay- ing over of such taxes in the same manner as provided for other bor- ough taxes. 4. Warrant for collection. The entry of said per capita tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his warrant for the collec- tion of the per capita tax hereby im- posed. Such warrant shall remain in force until the complete settle- ment of all taxes in such duplicate as provided by Local Collection Law of 1945, as amended from time to time. 5. Collection expenses; compen- sation for Tax Collector. The expenses of the collection of the per capita tax hereby imposed shall be paid and allowed as pro- vided in the Local Tax Collection Law of 1945, as amended from time to time. The Tax Collector, as com~ pensation for the collection of said taxes, shall receive the same com- mission as fixed by the borough for the collection of the other bor- ough taxes. 6. Discounts, penalties and interest. The same discount, penalties and interest shall be applicable to the collection of this tax as are ap- plicable in the case of the collection of the real property tax imposed by this borough. 7. Tax-due notice. The Tax Collector shall give no-. tice to every taxable person whose name appears on the tax duplicate, at the same time. and in the same manner as provided by Local Tax Collection Law of 1945, as amended from time to time. Failure to re- ceive such notice shall not relieve the tax hereby imposed, and such taxpayer shall be charged with the said tax as though he had received notice. 8. Exonerations. The Borough Council shall make exonerations for uncollectible per capita taxes, mistakes, indigent per- sons, deaths, removals, etc., as to them shall appear just and reason- able. A record of all exonerations shall be kept by the Secretary who shall then give to the Tax Collector, a certificate directed to the Treas- urer stating the exoneration in full in order that settlement may be made accordingly, as required by the Local Tax Collection Law of 1945, as amended from time to time. 9. Auditing of accounts. The Board of Auditors of the Borough of Harveys Lake shall ex- amine and audit at least once each year, the books, accounts and rec- ords of the Tax Collector. 10. Powers and duties of Tax Collector A. The Tax Collector shall have the powers set forth in Sec- tions 18, 19, 20 and 21 of the | Local Tax Enabling Act of 1965, and such other duties and powers prescribed by any other laws pertaining thereto, in relation to collections of taxes. Buch powers and duties are hereby incorporated here- in by reference. B. Tt is hereby expressly declared to be the intent of the Coun- | cil to confer and impose upon | the Tax Collector of the bor- | ough, in the assessment, and collection of the per capita | tax hereby imposed, all of the rights, powers, duties and obligations which are confer- red or imposed upon borough tax collectors of borough taxes by an existing law or laws of the Commonwealth: of Penn- sylvania, as amended from | time to time, insofar as the | same may relate to the said | per capita tax. declared not to be the intent of this ordinance to limit the Tax Collector, in the collection of the per capita tax hereby levied and assessed, to the provisions of Local Tax Col- lection Law 'of 1945, as amended from. time to time, but it is the intent to confer upon the Tax Collector all the powers and rights, together with all the duties and obliga- tions, conferred upon or grant- It is further | | it includes minerals, timber, ed to borough tax collectors by any other laws of the Commonwealth of Pennsyl- vania. 11. Where the interpretation or terms | Real Estate Transfer or provisions of this ordinance are not in accordance or in compliance | with the provisions Tax Enabling Act amended from time of 1965, to time, the as Incorporation by reference. | ns ithe | vide revenue for of the Local | purposes is hereby imposed upon to be ordained and enacted by this ordinance as fully as though in- corporated, set forth and made part of this ordinance. 12. Severability. Should any portion whatsoever of this ordinance be held invalid or unenforceable, for any veason, by any court of competent jurisdic- tion, such portion shall be deemed severable, but only to the extent of such holding, and such holding shall not affect the remaining por- tions thereof. 13. Inconsistent ordinances repealed. All ordinances or parts of ordi- nances inconsistent herewith be and the same are hereby repealed. 14. When effective. This ordinance shall take effect upon the first day of February, 1968. AN ORDINANCE IMPOSING AND LEVYING A TAX UPON REAL ESTATE TRANSFERS NO. 16 of 1968 BE IT ENACTED AND ORDAINED by the Mayor and Council of the Borough of Harveys Lake, under the authority of the Local Tax Enabling Act of 1965, as amended from: time to time, for the year 1968, and each succeeding year thereafter, that this Ordinance is reenacted without substantial change. Section 1. The following words or phrases, when used in this Or- dinance shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning: “Association” -—— Any partnership, limited partnership or other form of unincorporated enterprise owned, operated or conducted id two or more persons. “Deed” — Any A nstru- ment or writing whereby any lands, tenements or hereditaments within the Borough of Harveys Laks or any interest therein shall be grant- ed, bargained, sold or otherwise conveyed to the grantee, purchaser, or any other person, but does not include wills, mortgages, transfers between husband and wife, transfers between parent and child or the spouse of such child, and leases. No real estate transfer tax shall be due under the provisions of this Ordinance if the transfer of real estate is by a corporation, associa- tion, trust, community chest or foundation organized exclusively for charitable, religious or educa- tional purposes, no part of the net earnings of which inures to the ben- efit of any private person. “Grantee” — the person named in the deed as party grantee. “Grantor” — the person named in the deed as party grantor. “Person” — every natural person, co-partnership, association or corp- oration. Whenever used in any clause prescribing or imposing a penalty, the term ‘person’ as ap- plied to co-partnerships or associa- tions shall mean the partners or members thereof and as applied to corporations, the officers and directors thereof. “Tax” — the tax levied, assessed and imposed by this Ordinance. “Secretary” — the Secretary of the Borough of Harveys Lake, Pennsy- lvania. “Borough” — the Borough of Har- veys Lake, Pennsylvania. “Value” — in the case of any docu- ment granting, bargaining, selling, or otherwise conveying any land, tenement or hereditament, or in- terest therein, the amount of the actual consideration therefor, in- cluding liens or other encumbrances thereon and ground rents, or a com- mensurate part of the liens or other encumbrances thereon and ground rents where such liens or other en- cumbrances and ground rents also encumber or are charged against other lands, tenements or heredita- ments: Provided, that where such document shall set forth a small or nominal consideration, the ‘‘value” thereof shall be determined from the price set forth in or actual consideration for the contract of sale, or, in the case of a gift, or any other document without considera- tion, from the actual monetary worth of the property granted, bar- | gained, sold, or otherwise conveyed, which, in either event, shall :0t be less than the amount of the highest | assessment of such lands, tenements or hereditaments for local tax pur- poses. ; “Real Estate” — any real property, land, and also anything substantial- ly annexed or fastened to the land; natural resources and coal “in place.” “Transferring real estate” — the transfer or change of possession of real estate from the grantor to the grantee by the surrender of pos- session by the grantor or his agent, and the entry or constructive entry into possession by the grantee or his agent, which transfer or change of possession takes place at the site of the real estate involved, regard- less of where the deed is prepared, executed, delivered, accepted, re- corded or where settlement is con- summated. Section 2. This Ordinance shall be cited as the Borough of Harveys Lake Real Estate Transfer Tax Or- {dinance, and the tax herein and [ hereby imposed shall be designated “Borough of Harveys Lake Tax.” Section 3. An excise tax to pro- general borough the privilege of transferring real estate situated wholly or partly pro ovisions of said act are intended | within the Borough of Harveys Lake, THE DALLAS POST, THURSDAY, FEBRUARY 1, 1968 Pennsylvania, at the rate of one per cent (1%) of the value of the real estate transferred. Where the trans- fer involves real estate situate part- ly « within and partly without the boundaries of the Borough, the tax so levied shall be only on that part of the value apportioned to the part of said real estate ‘situate within the boundaries of the Borough. Section 4. The tax shall be due from and paid by the grantor ex- cept that if the grantor, for any reason, shall not pay the tax, the grantee shall become liable there- for and remain liable until the tax, penalty and interest have been dis- charged or paid according to the provisions of this Ordinance. Section 5. (a) On and after the effective date of this Ordinance every grantor or his agent in any transfer taxable hereunder, shall, prior to the delivery or acceptance of the deed, place thereon a certi- ficate in the form of a stamp and signed by him or for him by a title insurance company, real estate broker or attorney-at- law which shall certify to and set forth the value of the real estate transferred, the amount of real estate transfer tax imposed hereby, that the same has been paid, and the date of payment. No grantee or his agent shall offer for recording or record any deed in the Office of the Recorder of Deeds of Luzerne County, Pennsylvania, which deed does not contain said stamp and certificate nor unless the tax here- by imposed shall first have been paid. (b) No Recorder of Deeds shall /| accept for recording any deed that is not properly stamped in accord- ance with the provisions of this Ordinance. Section 6. The certificates to be attached to said deed shall be in substantially the following form: Certificate of Value INOW, is isis wiaia u-e nies sin ernie siainte, bi I (date) hereby certified that the value (as defined by the Borough of Harveys Lake Real Estate Transfer Tax Or- dinance) of the real estate trans- ferred by this deed as described herein’ is $.aviss The amount of the Transfer Tax $5. on sian eeie oy and has been paid. Section 7. (a) The real estate transfer tax shall become due and payable by the grantor at the time of the delivery of the deed, and in any instance where the grantor or his agent does not pay the tax at the time of the delivery of the deed. the tax shall become due and pay- able by the grantee at the time of acceptance of the deed by him or his agent. (b) The real estate transfer tax shall be paid to the Secretary or the Recorder of Deeds of Luzerne County as Agent for the Secretary. Section 8. (a) The tax, interest and penalties, if any, shall be paid to the Secretary who is hereby charged with the collection thereof. (b) The Secretary shall collect on behalf of the Borough all taxes, interest and penalties received, col- lected or recovered hereunder, in the same manner as other taxes are collected by the Borough and pay over the same to the Borough. All payments made by the Secre- tary to the Borough shall be ac- companied by an accurate written report of the collections trans- mitted. (c) The Secretary is authorized and empowered to prescribe, adopt and promulgate rules, regulations and forms relating to any matter or thing pertaining to the admini- stration and enforcement of this | Ordinance and the collection of the | tax, interest and penalties hereby imposed, subject to the approval of the Council of the Borough of Harveys Lake. Section 9. All taxes imposed by this Ordinance not paid within ten (10) days after the due date shall bear interest from the due date at the rate of one-half of one per- centum (1%%) per month until paid, and in addition a penalty of ten percentum (10%) of the tax is hereby imposed for failure to pay said tax within ten (10) days after | the due date. Section 10. All taxes, interest and | penalties imposed by this Ordinance shall be recovered as other debts of like character are now by law recoverable. Section 11. The tax, - together with interest and penalties, hereby imposed, when due and unpaid, shall be a lien upon the real cstate within the boundaries of the Bor- ough, which is the subject of the transfer, said lien to be effective as of the date when the tax became due hereunder and said lien shall continue until discharged by pay- ment or as provided by law. The Solicitor of the Borough is hereby authorized and empowered to file a lien or claim, or otherwise pro- ceed according to law, for the col- lection of any unpaid tax, interest \|or penalty hereunder. Section 12. It shall be unlawful for any person falsely or fraudulent- ly to do any act or make any re- turn, statement, or certificate under this Ordinance, or fail to pay the tax, interest and penalty, if any, imposed by this Ordinance. Section 13. Any person who shall fail, neglect or refuse to comply with ‘any of the provisions of this! Ordinance, in addition to any other penalty herein provided, upon sum- mary conviction before a Justice of the Peace, shall be sentenced to: pay a fine not to exceed Three Hun- licensed is | dred Dollars ($300) and costs of prosecution for each and every of- fense, and further shall be required to pay the amount of the tax, to- gether with all interest and penal- ties, which should have been paid on the transfer taxed hereunder, or to undergo imprisonment for not more than thirty (30) days fer the non-payment of the same within ten (10) days ‘from the imposition thereof. Section 14. The provisions of this Ordinance are severable, and if any word, words, part, parts, pro- visions, section, sentence, clause, exception or exemption shall be ii- legal, invalid or unconstitutional, such illegality, invalidity or un- constitutionality shall not affect or impair any of the remaining words, parts, provisions, sections, sentences, clauses, exceptions or exemptions of this Ordinance. It is hereby de- clared to be the intent of the Coun- cil of the Borough of Harveys Lake that this Ordinance would have been adopted if such illegal, invalid or unconstitutional part had not been included herein. Section 15. Where the interpreta- tion or terms or provisions of this ordinance are not in accordance or in compliance with the provisions of the Local Tax Enabling Act of 1965, as amended from time to time, the provisions of said act are in- tended to be ordained and enacted by this ordinance as fully as though incorporated, set forth and made a part of this ordinance. Section 16. All ordinances or parts of ordinances inconsistent herewith be and the same are here- by repealed. Section 17. This ordinance shall take effect the 1st day of February, 1968. AN ORDINANCE IMPOSING AND LEVYING A TAX ON EARNED INCOME AND NET PROFITS NO. 17 of 1968 Be it ordained and enacted by the Council of the Borough of Har- veys Lake, under the authority of the Local Tax Enabling Act (Act No. 511 of 1965) and its amend- ments, as follows: ARTICLE 1 | Earned Income and Net Profits Tax 1. Imposition of tax. A tax of one per cent (1%) is hereby levied on earned income received and on net profits earned (a) by persons within Harveys Lake Borough and (b) by persons who are residents of Harveys Lake Bor- ough. The effective date of this Ordinance is February 1, 1968, and the tax shall continue in force on a calendar year basis or taxpayer fiscal year basis for each succeeding year thereafter. 2. Adoption of Section 13 by reference. (a) The provisions of Section 13 of the Local Tax Enabling Act, from “I Definitions” through “IX Fines and Penalties . . .” inclusive, are hereby included in this Ordi- nance and incorporated herein by reference and as required by such . Act shall be construed to be a part of the tax levied and assessed by this Ordinance. | (b) In accordance with the provisions of III A (1) of Section 13, the Council of the Borough of Harveys Lake as the governing body elect to require the filing of a declaration of estimated net profits and quarterly payments. (¢) In accordance with the provisions of III A (4) of Section 13, the Earned Income Tax Collector | is authorized to provide by regula- | tion for the making and filing of adjusted declarations of estimated net profits, et cetera, as set forth in such subsection. (d) In accordance with the provisions of III B of Section 13, the Council of the Borough of Har- | veys Lake as the governing body elect to require every taxpayer to make and file a final return as set fofth in the first paragraph of such subsection. (e) In accordance with the provisions of III B of Section 13, the Council of the Borough of Harveys Lake as the governing body elect to require every tax- payer, who is employed for a salary, et cetera, and who received any earned income not subject to with- holding, to make and file an annual return as set forth in the second paragraph of such subsection. 3. Payment of tax. Section 14 of the Act of Decem- ber 31st, 1965 (P.L. 1257), known as “The Local Tax Enabling Act,” as the same may be amended from time to time, is hereby incorporated herein by reference made thereto in its entirety. 4, Appointment of Earned Income Tax Collector. * The Council ,of the Borough of Harveys Lake by resolution shall appoint an earned income tax col- lector and such clerks, collectors, assistants and employees as may be deemed necessary for the assess- ment and collection of taxes im- posed by this Ordinance. The Coun- cil may make a joint agreement with other political subdivisions and may agree to appoint one person or agency to collect taxes upon earned income imposed by other po- | litical subdivisions and Harveys Lake i Borough. The Council of the Bor- jough of Harveys Lake shall by resolution determine the compensa- ‘tion to be paid to the earned in- | come tax collector for his services | and expenses, fix the amount of the bond to be furnished by the col- | J tector, and designate the custodian i of such bond. 5. Audit of records of Earned Income Tax Collector. The Board of Auditors of Harveys Lake Borough shall audit at least once each year the books, accounts and records of the earned income tax collector. 6. Powers and duties of Earned Income Tax Collector. The Earned Income Tax Collector, in addition to the powers and duties set forth in “V. Powers and Duties of Officer” as set forth in Section 13 of the Local Tax Enabling Act, shall also have the powers set forth in Sections 18, 19, 20, and 21 of such Act in relation to collection of taxes, which sections are here- by incorporated herein by reference |’ made thereto in their entirety. 7. Incorperation by reference. ‘Where the interpretation or terms or provisions of this ordi- nance are not in accordance with or in compliance with the provisions of the Local Tax Enabling Act of 1965, as amended from time to time, the provisions of said Act are in- tended to be ordained and enacted by this ordinance as fully as though incorporated, set fortk and made part of this ordinance. 8. Severability. Should any portion whatsoever of this ordinance be held invalid or unenforceable, for any reason, by any court of competent juris- diction, such portion shall be deem- ed severable, but only to the extent of such holding, and such holding shall not affect the remaining por- tions hereof. 9. Inconsistent ordinances repealed. ' All ordinances or parts of or- dinances inconsistent herewith be and the same are hereby repealed. 10. When effective. This ordinance shall take effect on the 1st of February, 1968. NO. 18 of 1968 AMUSEMENT TAX 1 Imposition of tax. A tax, for general revenue: pur- poses, is hereby imposed by author- ity of and in compliance with the Local Tax Enabling Act of 1965, as amended from time to time for the year 1968, and each succeeding year thereafter that this ordinance is reenacted without substantial change, upon the privilege of at- tending of engaging in any amuse- ment within the borough, in ac- cordance with the following. 2. Definitions. For the purpose of this ordinance, the following words and phrases shall have the meaning ascribed to them as follows, except where the context clearly indicates a dif- ferent meaning: AMUSEMENT — All manner and forms of entertainment, includ- ing, among others, theatrical or operatic performances, concerts, vaudeville, circus, carnival and sideshows, all forms of entertain- ment ‘at fairgrounds and amuse- ment parks, athletic contests, in- cluding: wrestling matches, boxing and sparring exhibitions, football and baseball games, skating, golf- ing, tennis, hockey, bathing, swimming, -archery, shooting, rid- ing, dancing, rowing, bowling, bil- liards, pool and all other forms of diversion, sport, recreation or pastime, shows, exhibitions, con- tests, displays and games and all other methods of obtaining admis- sion charges, donations, contribu- tions or monetary charges of any character from the general public or selected number thereof, di- rectly or indirectly in return for other than tangible property or specific personal or professional services. : ASSOCIATION — Any partner- ship, limited partnership or other form of unincorporated enter- prise, owned by two or more per- sons. COLLECTOR — The person au- | thorized by the Council of the | Borough of Harveys Lake, to collect the within tax. PERSON — Every natural person, co-partnership, . association or corporation. - Whenever used in any clause prescribing and im- posing a penalty, or both, the term as applied to co-partnership or association, shall mean the partners or members thereof, and as applied to corporations, the officers thereof. : PLACE OF AMUSEMENT — Any place, indoors or outdoors, within the Borough of Harveys Lake, where the general public or a | limited or selected number there- of, may upon payment of an established price, attend or en- gage in any amusement as here- in defined, including among others, ‘theaters, opera houses, amusement parks * or stadiums, arenas, baseball parks, skating rinks, circus or carnival tents, or carnival - grounds, fair grounds, social, sporting, athletic clubs, dance halls, rifle’ or ~ shotgun ranges, cabarets, night clubs, res- taurants or eating places serving food and drink where an admis- sion or cover charge in lieu there- of is charged, and other like places. PRODUCER — Any person here- in defined, conducting any place | of amusement as herein Joined | where the general public or limited or sclected number there- | of may, upon the payment of an Ii established price, attend or en- | gage in any amusement. 3. Rate of tax. (a). A tax is hereby imposed tional ten per centum of the Amount upon the admission fee or privilege to ‘attend or engage in ‘any amuse- ment at the rate of one (lc) cent or major fraction thereof of the established price charged the gen- eral public or a limited or selected group thereof, by any producer for such privilege, which shall be paid by the person acquiring such privi- lege. Where in addition to the admis- sion fee charged each person, there is also charged an additional fee or charge for the privilege of parking within or bringing into the said amusement area, an automobile or other vehicle, a tax is likewise im- ‘posed upon said fee or charge for the privilege of parking within or bringing into said amusement area, said automobile or other vehicle at the rate of one (lc) cent for each ten (10c) cents or major fraction thereof, of the established price charged the general public or a limited selected group thereof by any producer for such privilege which shall be paid by the person acquiring such privilege. For the purpose of determining what a major fraction is, five (5c) cents or over shall be considered to be a major fraction of ten (10c) cents. (b.) In the case of persons (ex- cept bona fide employees of a pro- ducer, or municipal or state officers in official business or totally biind persons admitted free or at reduced rates to any place of amusement, at a time when and under circum- stances under which an established price is charged to other persons, the tax imposed by this resolution, shall be computed on the establish- ed price charged to such other per- sons of the same class for the same or similar accommodations, to be paid by the persons so admitted. (¢). In the case of persons hav- ing 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 computed 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 is to be paid by the lessee or holder. (d). engage in any amusement is in ex- cess of the regularly established is hereby admission rate, a tax imposed on the amount of admis- sion charged in excess of the reg- g ular rate of admission of (2.5) cents for each ten (10c) cents charged over the established rate of ad- mission. 4. Collection of tax. (a). Producers shall collect the tax imposed by this resolution &nd .shall be liable to the Borough of Harveys Lake, as agents thereof, for the payment of the same into the Borough Treasury through the Borough Tax Collector, as herein- after provided in this resolution. (b). Where permits are obtain- ed for conducting temporary amuse- ments by persons who are not the owners, lessees or custodians of the place. where the amusements are to be conducted, or where the tem- porary amusement is permitted by the owner, lessee, or custodian of any place of amusement to be con- ducted without the procurement of a permit or permits required by resolution, the tax, imposed by this resolution shall be paid by the owner, lessee or custodian of such place where the temporary amuse- | unless | paid by the producer conducting the | ment is held or conducted, amusement. 5. Duty of Producers. For the purpose of ascertaining the amount of tax payable by the producers to the Borough of Har- veys Lake, it shall be the ‘duty of: (a). Every producer, except as hereinafter provided, conducting a place of amusement, on or before | the 10th day of each month, shall transmit to the Borough Tax Col- lector on a form prescribed and pre- pared by the Borough Tax Collector, a report under oath or affirmation of the amount of tax collected by him during the preceding month. _(b).. Every producer, conducting a temporary place of amusement or itinerant ‘form of amusement, shall file a report with the Borough Tax Collector, or any duly authorized agent thereof, promptly after each show or performance. All reports required under this section shall show such information as the Borough Tax Collector shall prescribe. Every producer, at the time of making every report required by this section, shall compute and pay to the Borough Tax Collector the taxes collected by him and due to the Borough of Harveys Lake during the period for which the report is made: The amount of all taxes im- posed under the provisions of this ordinance, shall in the case of nlaces of permanent amusement be due and payable on the 10th day of the next succeeding month, and in the case of itinerant forms of amuse- ment, it shall be due and payable on the day the reports in such | taxes shall bear interest at the rate of one per cent per month, or irac- tional part of a month, date they are due and payable until | 2 paid.» 6. Penalty for neglect or refusal 5 te report or pay tax. If any producer shall negle:t or refuse to make any report and pay- ment as herein required, an addi- In the case where the ad- mission fee charged to attend or from the | DALLAS, PENNSYLVANIA of the tax due shall be added by the collector and collected. All such taxes shall be recover- able by the Solicitor as other debts recoverable, yA Borough Tax Collector’s determination of tax. (a). If the Borough Tax Collec- tor is not satisfied with the revort and payment of tax made by any producer under the provisions of thorized and empowered to make determination of the tax due by such producer, based upon the facts contained in the report or i. any information within his possession, or that shall come into his posses- sion, and for this purpose the Tax | Collector of the Borough of Harveys Lake is authorized to examine the books, papers, ticket stubs and rec- ords of any producer, taxable under this resolution, to verify the ac- curacy of any report or payment made under the provisions thereof to ascertain whether the taxes im- posed by this resolution have been paid. (b) If any producer shall re- fuse or neglect to make any report and payment of tax required by this resolution, or if, as a result of an investigation by the Borough Tax Collector, a report is found to be incorrect, the Borough Tax Col- lector shall estimate the tax due by, such producer, and determine the amount due by him for iaxes, penalities and interest thereon. (c) All taxes, interest and pen- alties received, collected fpreceived under the provisions of this resolu- tion shall be paid into the Treasury of the Borough of Harveys Lake for the use and benefit of the Borough of Harveys Lake. 8. Penalties. Any person, co- vy 48S0- ciation or corporation who shall fail,” neglect or refuse to comply with any of the terms of provisions of this resolution or of any regula- tion or requirement pursuant there- to and authorized thereby shall be subject to a fine or penalty not to exceed one hundred ($100.00) dol- lars and costs for each such offense, or to undergo imprisonment 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 imposed by this section shall be in addition to any other penalty imposed by any other sec- tion of this resolution. Incorporation by reference. Where the interpretation or terms or provisions of this ordinance are not in accordance or in compliance with the provisions of the Local Tax Enabling Act of 1965, as amended from time to time, the provisions of said act are intende be or- dained and enacted by Wiis ordi- nance as fully as though incorp- orated, set fourth and part of this ordinance. 10. Severability. Should any portion whatsoever of this ordinance be held invalid or unenforceable, for any reason, by any court of competent jurisdiction, such portion shall be deemed sev- erable, but only to the extent of such holding, and such holding shall not affect the remaining portions thereof. 11. Inconsistent ordinances repealed. All ordinances or parts of or- dinances inconsistent herewith be and the same are hereby repealed. 12. When effective. This ordinance shall take effect on February 1st, 1968. BOROUGH OF HARVEYS LAKE BY: John H. Stenger, III Secretary Ben R. Jones, III, oguire Solicitor Notice | NOICE is hereby given that at a | regular meeting held guary 1, | 1968. The Board of sulle ors of Lehman Township reenacted with- out substantial change, the follow- ing Ordinances for the year 1968: Ordinance levying a tax on admis- sions to places of amusement of ten (10%) percent of the amount of the admission charge to such places of amusement, enacted June 4, 1953; Ordinance levying a Per Capita tax, enacted September 1, 1961; Ordinance levying a Realty Transfer Tax, enacted September 1, 1961; Ordinance levying a tax of one per cent (1%) on earned in- come received and on net profits earned (a) by persons within Leh- man Township and (b) by persons who are residents of Lehman Town- ship, which became effective Jan- wary 11, 1967. Michael. L. Godek Secretary FOR QUALITY PRINTING OFFSET OR LETTERPRESS CALL THE DALLAS POST EYES EXAMI GLASSES FIT CONTACT Lo \ED OPTOMETRIST 27 Machell Ave., Dallas Phone 674-4921 EH of like amount are now by law this resolution, he is hereby au- —— a EE ——"—
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