CLEARFIELD – Clearfield Borough Council removed language from the Amusement Tax Ordinance that outlines what must be done to be excluded from paying the tax.
At their last meeting, council removed the wording, which states that anyone who requests to be excluded from the tax can do so by applying to the tax collector. That application would have then gone before the council to decide whether to grant or deny the exclusion.
That change, however, does not mean that exclusions will not be given. Health clubs, the Clearfield Pool and movie theaters are automatically on the list of organizations that do not pay the tax, which is 5 percent of fees collected. Recognized religious nonprofit groups are also exempt from the tax as well as any organization that is exempt through the Local Tax Enabling Act.
The council still has the right to decide if other exclusions are granted on a case-by-case basis.
“It is at your discression whether you decide to excuse any group or individual,” said F. Cortez “Chip” Bell, borough solicitor.
Currently, the ordinance provides for many types of entertainment to be subject to the tax. Those types of events include theatrical performances, concerts, circuses, carnivals, side shows, floor shows, dancing exhibitions, sporting events, any and all forms of live entertainment, trade shows and other forms of sport, recreation or pastime. The ordinance applies to any event held within Clearfield Borough at which an admission fee is collected, either directly (through ticket or other types of sales) or indirectly (donations).