Chapter 5.20
AMUSEMENTS
Sections:
5.20.020 Highest tax applicable.
5.20.010 Imposition of tax.
For every person conducting or carrying on any business mentioned in this section, the license tax shall be in the amount as set forth herein:
(1) Public dance hall, night club or any place where dancing is permitted, fifty dollars per quarter;
(2) Conducting a public card room where games of any kind are played with cards, fifty dollars per month or fractional part thereof for the first table, twenty five per month or fractional part thereof for each additional table, payable quarterly;
(3) Circus, carnival or other similar exhibition, two hundred fifty dollars per day; each circus or menagerie parade or procession on, over or along any public street or highway of the city by any person not having a license to exhibit such circus, carnival or other similar exhibit in said city, two hundred fifty dollars per day. When the carnival, circus or tent show license tax is paid, no additional license shall be required for shows, exhibitions, rides or devices within the carnival, circus or tent show;
(4) Lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas, twenty dollars per day; any dance, where the public is permitted to dance, not covered in subsection (1), twenty dollars per day; performances held in any public hall, club room, assembly hall or theater, where movable scenery and theatrical appliances are used, whether or not an admission fee is charged, twenty dollars per day;
(5) Any place to which the public is admitted and an admission fee is charged, and at which any boxing or wrestling match or exhibition is conducted, presented or carried on, fifty dollars per quarter or twenty dollars per day;
(6) Arcade consisting of one general enclosure in which is conducted the business of operating or exhibiting a phonograph, projector scope or any other instrument or machine of like character, or exhibiting, showing or letting the use of any microscope, galvanic battery, weighing machine or similar lung tester, muscle tester or machine of like character, or letting the use of coin machines simulating the playing of soccer, baseball, basketball, boxing and similar games, two hundred dollars per year;
(7) Concession or rides for children, including miniature train, merry-go-round, pony ride, speedway (small electric automobiles), small gasoline automobiles, etc., seven dollars and fifty cents per month for each such ride device;
(8) Rides other than carnivals for adults or concessions including carousel, Ferris wheel, scooter, whip, ride-in-the-dark, or rides or devices of similar character, fifteen dollars per month for each such ride device;
(9) Street musicians, two dollars per day per person. (Ord. 590 § 5 (part), 1975).
5.20.020 Highest tax applicable.
If a license fee can be calculated either on the basis of this chapter or on the basis of any other chapter of this title, the basis for calculation which will produce the highest license fee shall be used in determining the tax to be assessed. (Ord. 590 § 5 (part), 1975).