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Resolution

1983-1

Act 511

School Tax for

Ligonier Valley

School District


Ligonier Valley School District

1983-1

A Resolution imposing a tax to provide Revenue for General School Purposes for the use of Ligonier Valley School District, Westmoreland County, Pennsylvania, which tax is the per centum (10%) on admissions to place of Amusement, Athletic Events, and the like Situated, Conducted, Operated or Provided within the Geographical Limits of Ligonier Valley School District, Westmoreland County, Pennsylvania, prescribing and regulating the Method, Manner and Payment of Said Tax. prescribing penalties for non-payment and refusal, providing for costs and expenses incurred in the imposing and collection of said tax, and providing certain legal exemptions, said tax levied and to be in force for the fiscal school year 1966-1967, effective the first day of July , 1966, as amended by Resolution dated June 30 1983, effective August 1, 1983.

Be it Resolved:

Whereas, the income and revenue presently available to the Ligonier Valley School District, Westmoreland County, Pennsylvania, for the fiscal school year beginning on the first Monday of July 1966, and ending on the first Monday of July 1967, will be insufficient to properly maintain the plant and equipment of the said School District, pay for the purchase of necessary supplies, teachers' and other employees' salaries, wages and compensation, and the maintenance of debt service of the School District, and

Whereas, the General Assembly of the Commonwealth of Pennsylvania, by Act # 511 of the Session of 1965, approved December 31, 1965, and effective on January 1, 1966, and known s the Local Tax Enabling Act of 1965, has provided the method for assessment, levying and collection of additional taxes to supply additional revenue theretofore unavailable for School districts of the third class within the Commonwealth of Pennsylvania, by authorizing such a School District to levy a tax on admissions to places of amusement, athletic events and the like within the geographical limit of Ligonier Valley School District, Westmoreland County, Pennsylvania, and

Whereas, such tax on admissions to place of amusement, athletic events and the like is necessary to provide funds for the operation of Ligonier Valley School District and to relieve real estate within the School District from an excessive portion of the tax burden, and

Whereas, Ligonier Valley School District, by appropriate advertisement in the Ligonier Echo, a newspaper of general circulation within said Ligonier Valley School District and in the Westmoreland Law Journal, which advertisement appeared once a week for a period of three weeks prior hereto, has signified its intention to adopt this Resolution, setting forth the nature of the tax to be imposed and collected.

Now therefore, be it resolved, and it is hereby resolved by the authority of the said Act of General Assembly of the Commonwealth of Pennsylvania, approved on December 31,1965 and known as the Local Tax Enabling Act of 1965 and being Act Number 511 and in pursuant of the authority granted to the School Districts in the Commonwealth of Pennsylvania by the said Act # 511 f the General Assembly of the Commonwealth of Pennsylvania as follows:

Section I. Short title

This Resolution shall be known and may be cited as the

"Ligonier Valley School District Amusement Tax Resolution"

Section II Definitions

The following words or phrases when used in this Resolution shall have the meaning ascribed to them in this Section except where the context clearly indicates a different meaning;

(a) The term "Admission Charge" shall mean monetary charges of any character whatever, including donations, contributions and dues, or membership fees (periodical or otherwise) charged or paid, or in any manner received or collected by a proprietor, as herein defined, from the general public, or a limited or selected number thereof, directly or indirectly , for the privilege of attending, viewing, listening, participating or engaging in any and all amusement as herein defined. "Admission charge: shall not include any tax added to the charge. In case of persons (except bona fide employees of the proprietor) admitted free or at reduced rates at a time when, and under circumstances under which an established price is charged to other persons, the term "Admission charge" shall mean the established price charged to other persons.

(b) The term "amusement" shall mean all manner and forms of entertainment including by way of illustration and not by way of limitation the following: All theatrical and operatic performance, concerts, dance, live musical entertainment, motion-picture exhibition, skating, vaudeville, carnivals, circuses, or athletic or sporting events, contests or recreation, including boxing, wrestling, baseball, jogging, weight-lifting, and all manner and form of exercise of health clubs, football, basketball, tennis, racquetball and similar sports, hockey, boating, bathing, swimming, golf, auto races or events, boating , archery, shooting, hunting, fishing, bowling, pool, skiing, billiards, racing riding, all forms of entertainment or amusement at fair-ground, amusement parks, and arcades, all entertainment involving electronic video machines, pinball machines, or the like , or any other forms of diversions, sports, recreation, pastime, shows, exhibitions, contests, displays and games operated, held or presented, indoors or outdoors, in any type of establishment or place, or for the purpose of obtaining something of value for the privilege of attending thereupon and / or participating therein and / or engaging therein in any manner or form.

(c) The term" person" shall include any natural person, co-partnership, association, firm , or corporation. Whenever used in any clause prescribing and imposing a penalty, or both, the term "person" as applied to a co-partnership or association, shall mean the partners or members thereof and as applied to a corporation shall mean the officers thereof.

(d) the term "proprietor" shall mean any person as herein defined, who shall own, operate, manage or conduct any amusement, as herein defined in the Ligonier Valley School district.

(e). The term "permanent amusement" shall mean all manner and forms of amusement as hereinbefore defined which is not hereinafter classified as "temporary amusement."

(f) The term "temporary amusement" shall mean all manner and form of entertainment conducted on six (6) separate days or fewer within any calendar year.

(g) The term "place of amusement" shall mean any place, indoors, or outdoors, within the Ligonier Valley School district, where the general public, or a limited or select number thereof, may upon payment of an admission charge, attend or engage in any amusement as herein defined.

(h) The term "tax collector" shall mean the officer or officers designated and appointed by the Ligonier Valley School District as the received of the tax imposed by this Resolution, whose duty it shall be to collect And receive the tax from proprietors, furnish a receipt for the payment, keep a record showing the amount of tax received and from whom received, and , generally, to administer and enforce the provisions of this Resolution.

(i) In this Resolution, the singular shall include the plural, and the masculine shall include the feminine and the neuter.

Section III. Imposition of Tax

(a) There is hereby imposed for general revenue purposes a tax on admission charges to amusements within the geographical limited of the Ligonier Valley School District, Westmoreland County, Pennsylvania, for the fiscal year 1966-1967, effective the first day of July 1966 and for every year thereafter, at the rate of ten per centum (10%) of the admission charge.

(b) In case an amusement is conducted at any night club, cabaret, tavern or restaurant, or any other place where the admission charge is wholly or partly included in the price paid for refreshments, services or merchandise, the amount of the admission charge shall be presumed to be fifty per centum (50%) of the price paid.

(c) In case of persons admitted free of charge or at reduced rates or upon a season ticket or pass or upon a lease arrangement to any amusement under circumstances when an established price is charged to other persons, the tax imposed by this Resolution shall be computed on the established admission charge for such other persons of the same class for the same or similar accommodations and shall be paid by the person so admitted free of charge, at a reduced rate or otherwise.

Section IV Amusement Permits

(a) On or after the effective date of this Resolution, it shall be unlawful for any person to continue to conduct or, thereafter, to begin to conduct any amusement, whether permanent or temporary, within the Ligonier Valley School district, unless and until an amusement permit shall have been issued to him, and the tax herein imposed paid in accordance with the provisions of this Resolution

(b) Every person desiring to conduct an amusement shall file an application for a permanent or temporary amusement permit, as the case may be, with the tax collector of the Ligonier Valley School District. Every application for such permit shall be made upon a form prescribed and furnished by such tax collector and shall set forth therein the name under which the applicant conducts an amusement, the location of the place of the amusement, whether the amusement will be permanent or temporary and such other reasonable information as such tax collector may require. If the applicant has or intends to have more than one place of amusement within the Ligonier Valley School district the applicant shall state the location of each place of amusement and, in cases of temporary amusements, the date and length of time such amusement is to be conducted at each place. In case of application for a permit for a temporary amusement, the applicant shall state the name and address of the owner, lessee and custodian of the premises upon which such amusement is to be conducted. If the applicant is other than an individual, the names and addresses of the principal officers thereof, and any other reasonable information required by the tax collector shall be stated in the application for the purposes of identification and responsibility. The application shall be signed and certified by the applicant and the tax collector may require that the application be verified by oath or affirmation by the applicant.

(c) Upon a proper application being made, the tax collector shall then grant and issue to such applicant and amusement permit for each place of amusement within the Ligonier Valley School District as set forth in the application,. Amusement permits shall not be assignable and shall be valid only for the person in whose name it is issued and for the conduct of amusements at the places designated therein and shall at all times be conspicuously displayed at the places for which issued. The proprietor of a temporary form of amusement shall notify the tax collector promptly of any change in the original reported itinerary or schedule whether as to date, time or place of the conducting of the amusement.

(d) The tax collector may suspend or after hearing revoke an amusement permit whenever he finds that the holder thereof has failed to comply with the provisions of this Resolution. Upon suspending or revoking any amusement permit, the tax collector shall request the holder thereof to surrender to him immediately all permits, or duplicates thereof, issued to him and the holder shall surrender promptly all such permits to the tax collector as requested. Whenever the tax collector suspends an amusement permit, he shall notify the hold immediately of such action and afford him hearing if one is desired and if a hearing has not already been afforded. After such hearing, the tax collector may either rescind his  order of suspension, or all good cause appearing therefore, shall continue the suspension or revoke the permit. A person aggrieved by the decision of the tax collector shall have the right within thirty (30 days from the date of the final order of the tax collector, to file an Appeal on writing to the Ligonier Valley School District, through its designated agent, shall hear and determine the Appeal. The request for any hearing or filing of any appeal shall not automatically act as a supersedes of the action of the tax collector, but the tax collector or the Ligonier Valley School District shall have authority to grant a supersedes

Section V. Collection and Payment of the Tax

(a) All proprietors shall collect the tax imposed by this Resolution from the person paying the admission and shall be liable to the Ligonier Valley School District as provided in this Resolution.

(b) It shall be the duty of every proprietor conduct in a permanent amusement, on or before the 15th day of each month, to

1. Accurately compute the amount of tax due and payable to the Ligonier Valley School District for the preceding month

2. To make a report or return on such form as may be prescribed by the tax collector, which report or return the tax collector may require to be made under oath or affirmation, of the amount of tax which said proprietor has collected or should have collected and

3. To pay the tax due to the tax collector.

(c) It shall be the duty of every proprietor conducting a temporary amusement to make a report or return and pay the tax in the same manner as the proprietor of a permanent amusement except that after the last holding or presentation of the amusement, the tax shall be reported or returned and paid within ten (10) days.

(d) Where amusement 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 such permit as required by this Resolution, the owner, lessee or custodian of such place shall be jointly and severally liable for the tax imposed by this Resolution and said tax shall be paid by the owner, lessee, or custodian of such place where such temporary amusement is held or conducted unless paid by the proprietor conducting the amusement.

Section VI. Interest, Penalties and Assessment

(a) All taxes unpaid after thirty (30) days after their due date, shall bear interest at the rate of one per centum (1%) per month or fraction thereof until they are paid. If any proprietor shall neglect or refuse to make a report or return and to pay the tax as herein required within thirty (30) days after the date, the report or the return and tax are due, an additional ten per centum (10%) of the amount of the tax shall be added by the tax collector and collected from such proprietor.

(b) If any proprietor subject to the provisions of this Resolution shall fail to file a report or return at the time required herein or shall file a report or a return which on its face appears, or which the tax collector can show, to be inaccurate, incorrect, or incomplete, the tax collector shall make an assessment of the tax or a supplemental or deficiency assessment for the amount of the tax that should have been paid by such proprietor based upon all the information before the tax collector. Where a supplemental or deficiency assessment is made by the tax collector in the case of a person failing to file a report or a return, there shall be added by the tax collector an additional amount of ten per centum (10%) of the total tax as a penalty in addition to any other penalty imposed by this Resolution. The tax collector shall give written notice of the supplemental or deficiency assessment and penalty to the proprietor or person liable for the tax and penalty imposed by said assessment. The supplemental or deficiency assessment shall finally and irrevocably fix and determine the tax due by the person against whom said supplemental or deficiency assessment is made unless the person so assessed shall within thirty (30) days from the date of the notice of the assessment file an appeal in writing to the Ligonier Valley School District for a hearing thereon. Within thirty (30) days of such filing, the Ligonier Valley School District, through its designated agent, shall hear and determine the appeal. 

Section VII Administration and Enforcement

(a) The Ligonier Valley School District, or the tax collector, is hereby empowered to prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to any matter pertaining to the administration and enforcement of this Resolution, including provisions for the re- examination and correction of reports and returns and payments alleged or found to be incorrect, whether overpayment or underpayment.

(b) The tax collector is authorized to inspect and examine, either in person or by delegated agent, the books and records of any proprietor, and in like manner shall be free to attend and observe the conduct of any part or all of any amusement, for the purpose of administration and enforcement of this Resolution. Any person, determined by the tax collector to be a proprietor, as defined herein, is directed and required to give up to the tax collector, or his delegated agent, the books and records of the proprietor for reasonable inspection and examination for the purpose of administration and enforcement of this Resolution. The tax collector, or his delegated agent, the books and records of the proprietor for reasonable inspection and examination for the purpose of administration and enforcement of the Resolution. The tax collector, or his delegated agent, is also authorized to examine any person under oath for the purpose of administration and enforcement of this Resolution, and to this end, may compel the production of books and records and the attendance of all persons before him, or his delegated agent, whether as parties or witnesses, whom he believes to have knowledge relevant to the administration and enforcement of this Resolution.

(c) The information obtained by the tax collector or any other properly designated officer of the Ligonier Valley School District as a result of any reports or investigations required or authorized by this Resolution shall be confidential information except for official purposes and exception as it may be necessary to comply with proper disclosure or divulgence of any such information so obtained is hereby declared to be non-compliance with this Resolution.

(d) All taxes levied and assessed by this Resolution shall be recoverable by the tax collector of the Ligonier Valley School District as are other taxes now by law recoverable. 

(e) No provision of this Resolution shall be construed to limit the District from recovering delinquent taxes by any other means provided by the "Local Tax Enabling Act" # 511 , approved December 31, 1965, as amended.

(f) The failure of any person to receiver procure any form to be provided by the Ligonier Valley School District under this Resolution or under any rules or regulations adopted hereunder shall not excuse a person from making a return or paying the tax due hereunder.

Section VIII Violations

(a) A person who shall fail, neglect or refuse to comply with any of the provisions of this Resolution or any regulation or requirement made pursuant hereto and authorized hereby, or who shall fail, neglect or refuse to make a return as required by this Resolution, or, who shall fail, neglect or refuse to permit the tax collector or his duly delegate representative or agent appointed by him in writing to examine or audit any relevant books, records, or papers, or, who, shall knowingly make incomplete or false or fraudulent permit application, report or return, or who shall attempt to avoid full disclosure of tax information with intent to evade payment, in whole or in part, or any tax or ,who shall aid or abet another to avoid disclosure of information for the purpose of evading payment of any tax due to the Ligonier Valley School District by virtue of the provisions of this Resolution shall for each and every separate violation or noncompliance be liable to prosecution and, upon a summary conviction before the District Magistrate, be sentenced to pay a fine of Three Hundred Dollars ($300.00) and the costs of prosecution for each offense and in default of payment of said fine and costs, to undergo imprisonment for a period not exceeding thirty (30) days.

(b) All regulations and procedures set forth in Act # 511 known as the "Local Tax Enabling Act of 1965" are made part hereof as though they were fully written verbatim. Such fine or penalties shall be in addition to ny other penalty imposed by any other section of this Resolution.

Section IX Intent

This Resolution shall not apply to any person or property as to whom or which it is beyond the legal power of Ligonier Valley School District to impose the tax or duties herein provided for, or any type of amusement which is exempt under Act # 511 its amendments and supplements.

Section X Severability

The provisions of this Resolution are severable and if any of its provisions shall be held invalid, illegal or unconstitutional, such decision shall not affect or impair any of the remaining provisions of this Resolution. It is hereby declared to be the intention of the Ligonier Valley School District that this Resolution would have been adopted if such invalid, illegal or unconstitutional provisions had not been included herein.

Section XI Effective Date

This Resolution shall become effective thirty (30) days from the date of its adoption.

Section XII Repealer

Any Resolution or part of any Resolution conflicting with the provisions of this Resolution is rescinded insofar as the conflict exists.

This Resolution adopted by the Interim Operating committee of Ligonier Valley School District, Westmoreland County, Pennsylvania, this 24th day of May 1966, as per the provisions of Act # 511, its amendments and supplements, as hereinabove referred to,

s/u James O Leitch

President of the Interim Operating

Committee of Ligonier Valley School

District, Westmoreland County, Pennsylvania 

Attest:

s/ Mary Kinney, M.D.

Secretary of the Interim Operating

Committee of Ligonier Valley School

District, Westmoreland County, Pennsylvania

As amended by Resolution adopted by the Ligonier Valley School District, Westmoreland County, Pennsylvania this 30th day of June 1983, as per the provisions of Act # 511, its amendments and supplements, as hereinabove referred to

Ligonier Valley School District

by:

s/ Irma H. Stouffer

President

Original on file in Vault ‚Äč