Instructions Resale Amusement Ticket Law printable pdf download

REV-658 AS (10-08)

INSTRUCTIONS

RESALE AMUSEMENT TICKET LAW

Bureau of Business Trust Fund Taxes

(4 P.S. § 201, et seq.)

PO BOX 280909

Harrisburg, PA 17128-0909

DEFINITIONS

III. HOW IS A LICENSE OBTAINED?

To obtain a license, an application, form REV-656, together

1. Act – Resale Amusement Ticket Law, Act of May 2,

with a bond must be filed with the licensor of the county

1947, P. L. 143, as amended.

in which the person will conduct business. Application and

2. Amusement – Any form of entertainment

bond forms may be obtained from the licensor. The com-

including theatrical or operatic performances; con-

pleted and verified application shall be accompanied by:

certs; motion picture shows; vaudeville; circuses;

(1) A fee of $50;

carnivals and side shows; athletic contests,

including wrestling, boxing, football, basketball,

(2) A bond of $1,000;

baseball, skating, golfing, tennis, hockey, swim-

(3) A description of the business location from which

ming, archery, shooting and dancing; and all other

sales will be made; and

forms of diversion, such as sports, recreation, exhi-

(4) Proof, to the satisfaction of the licensor, that the

bitions, contests, displays, games and horse and

applicant is of good moral character and repute.

vehicle races.

All licenses expire on December 31 following the date the

3. Established Price – The admission price set by the

license was issued. A license may be renewed by the

owner of any place of amusement, not including

payment of the annual $50 filing fee together with a

taxes.

$1,000 bond covering the renewal license period. A license

may not be assigned or transferred.

4. Licensee – The person to whom a resale amuse-

ment license is issued.

IV.

WHAT ARE THE BOND REQUIREMENTS?

5. Licensor – The receiver of taxes of the city of

The bond must be in the amount of $1,000 dollars and

Philadelphia and the County Treasurers of the coun-

issued by a surety company authorized by the Pennsyl-

ties in Pennsylvania.

vania Insurance Department. The bond shall be

conditioned upon the licensee’s faithful observance of the

6. Person – An individual, partnership, corporation or

provisions of the Act and Department of Revenue regula-

association.

tions. The bond must remain in effect until the license

7. Place of Amusement – Any place, indoor or

expires. The bond must be available for inspection while

outdoor, within the Commonwealth of Pennsylvania,

being held by the licensor and must be turned over to the

where the general public may attend or engage in

County District Attorney or City Solicitor for collection,

amusement, upon paying an established price.

should the license be revoked or the bond forfeited.

8. Premium – The amount added to the established

AT WHAT LOCATION MAY TICKETS BE

price of an admission ticket that is charged by a

SOLD? MAY THE BUSINESS LOCATION BE

licensed reseller of tickets.

CHANGED? MUST THE LICENSE BE

9. Admission Ticket – The evidence required to

POSTED? ARE PRICE LISTS REQUIRED TO

enter a place of amusement.

BE POSTED? WHAT RECORDS MUST BE

MAINTAINED?

II.

WHO MUST OBTAIN A LICENSE?

A licensee may resell admission tickets only from the place

of business set forth in the application. A one-time change

Any person, other than those specifically excluded by the

of a business location may be made during each license

Act, engaged in the resale of admission tickets to a Penn-

period. Written notice of the change must be given to the

sylvania place of amusement at a price higher than the

licensor within 24 hours of the change. The notice of

established price of the ticket, is required to obtain a

change shall include the following:

license. A license must be obtained from each county in

which the licensee operates a business. A license need not

(1) A copy of the original license issued to the licensee;

be obtained to resell admission tickets at the established

(2) A description of the new business location; and

price. No license is required to resell admission tickets at

a price higher than the established price, if the place of

(3) The date upon which the business will be transacted

amusement is located outside Pennsylvania.

at the new location.

Instructions Resale Amusement Ticket Law

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