City of Philadelphia - File #: 090267

• File #: 090267
• Version: 0
• Type: Bill
• Status: LAPSED
• File created: 4/2/2009
• In control: Committee of the Whole
• Title: Amending Chapter 19-600 of The Philadelphia Code, entitled "Amusement Tax," by removing certain amusements from the exclusions from the tax.
• Sponsors: Councilmember Clarke
• Indexes: AMUSEMENT TAX
• Code sections: 19-600 - Amusement Tax

Date	Ver.	Action By	Action	Result	Tally
5/6/2009	0	Committee of the Whole	HEARING NOTICES SENT
5/6/2009	0	Committee of the Whole	Cancellation of Scheduled Public Hearing
4/2/2009	0	CITY COUNCIL	Referred
4/2/2009	0	CITY COUNCIL	Introduced	Pass

Title
Amending Chapter 19-600 of The Philadelphia Code, entitled "Amusement Tax," by removing certain amusements from the exclusions from the tax.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-600 of The Philadelphia Code, entitled "Amusement Tax," is hereby amended to read as follows:

CHAPTER 19-600. AMUSEMENT TAX.

§19-601. Definitions.

(1) In this Chapter the following definitions apply:

(a) Amusement. Any theatrical or operatic performance, concerts, motion picture shows, vaudeville, circuses, carnivals, side shows, exhibitions, shows, displays, dancing, all forms of entertainment at fair grounds, amusement parks and athletic contests, including wrestling matches, boxing and sparring exhibitions, baseball, football and basketball games, golfing, tennis, hockey, archery and shooting, where a charge, donation, contribution or monetary charge of any character is made for admission. The term amusement shall not apply to persons participating in any athletic game or contest or to the exceptions specified in Section 9-601(2).

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(2) The term "amusement" shall not include:


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(b) any form of entertainment, regardless of the nature thereof, where the proceeds thereof, after payment of reasonable expenses, inure:

(.1) exclusively to the benefit of religious, educational, and charitable institutions, societies, or organizations, societies, or organizations for the prevention of cruelty to children or animals, or [societies or organizations conducted for the sole purpose of maintaining symphony orchestras, opera performances, and artistic presentations, including, but not limited to, musical presentations, and receiving substantial support from voluntary contributions,] societies or organizations conducted and maintained for the purpose of improving any municipal corporation, for the purpose of maintaining a cooperative or community center, moving picture theater, or swimming pool; provide...