Chapter 3.13
ADMISSIONS TAX
Sections:
3.13.060 Failure to pay--Penalty.
3.13.010 Tax levied.
There is hereby levied an excise tax upon those paying admissions charges with the City of DuPont, as defined herein, up to five percent of the amount of said admission charges, with the percentage amount incrementally phasing in as follows:
(a) Equal to two percent of the amount of admissions charges effective January 1, 2010;
(b) Equal to three percent of the amount of admissions charges effective January 1, 2011;
(c) Equal to four percent of the amount of admissions charges effective January 1, 2012;
(d) Equal to five percent of the amount of admissions charges effective January 1, 2013. (Ord. 09-880 § 13).
3.13.020 Definitions.
“Admission charge” is the amount which must be paid as a condition to being admitted to an event, activity, show, play, course, place or business, whether for recreation, entertainment, amusement or otherwise, and whether as a participant or spectator, and whether or not such amount includes payment for any other products, services, rentals, beverages, food or other items or benefits. It shall, subject to the exclusions stated in this section, include the following:
(a) A cover charge or a charge made for the use of seats or tables, reserved or otherwise, and other similar accommodations;
(b) A charge made for season tickets or subscriptions;
(c) A charge made for food and refreshments in any place where free entertainment, recreation, or amusement is provided;
(d) A charge that is required to be paid to gain entrance to any attraction, facility, building, structure, enclosure, area or similar place in which there is a theater, dance hall, cabaret, adult cabaret, amphitheater, club, haunted house, auditorium, stadium, athletic pavilion, park or field, baseball or athletic park, golf course, golf driving range, miniature golf course, short nine, circus, amusement ride, observation tower, swimming pool, skating rink, or bowling alley or to gain entrance to such place, regardless of whether the charge is in the form of a membership fee or other charge for the privilege of using the areas described in this subsection (d) of this definition;
(e) A charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile;
(f) A sum of money referred to as a “donation” or similar payment which must be paid before entrance is allowed;
(g) Charges made for rental or use of equipment or facilities for purposes of recreation or amusement, including but not limited to a charge made for admission to or rental or use of equipment or facilities at any golf course, facility, or driving range; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
(h) Any other charge for entrance and observation.
“Nonprofit tax-exempt organization” means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science, or public charity providing human services, or public education which is currently exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as it may be amended from time to time.
“Secondary or elementary school” means any public or private primary school, middle school, junior high school, high school, or any accredited college, junior college, university, or the recognized student body association thereof. (Ord. 09-880 § 13).
3.13.030 Exemptions.
The following shall be exempt from the admission tax:
(a) Admission charges to an activity of an elementary or secondary school where the school or school district is the sponsor.
(b) Events sponsored by nonprofit tax-exempt organizations if the nonprofit tax-exempt organization publicly sponsors and promotes the event and the nonprofit tax-exempt organization receives the use and benefit of the admission charges collected.
(c) Charges made for food and refreshments where these charges are not paid in lieu of an admissions or entrance fee. (Ord. 09-880 § 13).
3.13.040 Collection of tax.
The person, firm, organization or corporation collecting said admission charges shall be responsible for the payment of the admission tax imposed herein to the City. Said person, firm, organization or corporation may, at its election, add such tax to the admission charge otherwise levied, and after collection of the same remit to the City as provided herein, or may absorb said tax in whole or in part.The election by said person, firm, organization or corporation shall not in any manner relieve its responsibility for payment of such tax to the City. (Ord. 09-880 § 13).
3.13.050 Tax payments.
The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance thereof shall accompany each return and be made on or before the thirtieth day of the month next succeeding the quarterly period in which the tax accrued.
For each payment due, if such payment is not made by the due date therefor, there shall be added a penalty and interest as follows:
(a) If paid one to 10 days late, there shall be a penalty of 10 percent added to the amount of tax due with a minimum penalty of $2.00.
(b) If paid 11 to 20 days late, there shall be a penalty of 15 percent added to the amount of tax due with a minimum penalty of $3.00.
(c) If paid 21 to 30 days late, there shall be a penalty of 20 percent added to the amount of tax due with a minimum penalty of $4.00.
(d) If paid over 30 days late, there shall be a penalty of 25 percent added to the amount of tax due with a minimum penalty of $5.00.
(e) In addition to the above penalty, the City will charge the taxpayer interest on all taxes due at the rate of one percent per month or portion thereof that said amounts are past due.
(f) Delinquent payments will be subject to the City’s collection policies. (Ord. 09-880 § 13).
3.13.060 Failure to pay--Penalty.
Any person or organization who shall fail or refuse to pay the tax herein when required, or who shall willfully disobey this chapter or any rule or regulation promulgated by the Finance Department, or make any false or fraudulent return or any false statement in connection with the return, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as per State law or City ordinance. Any fine shall be in addition to the tax and delinquency penalties and interest required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of such tax and for the payment of any fine imposed hereunder. (Ord. 09-880 § 13).
3.13.070 Financial records.
It shall be the responsibility of all officers, directors and managers of any corporation conducting any activities subject to taxation under this chapter to make available at all reasonable times such financial records as the Finance Director, his authorized representative, or law enforcement officers may require to determine full compliance with this chapter. (Ord. 09-880 § 13).
3.13.080 Severability.
Should any section, paragraph, sentence, clause or phrase of this chapter or its application to any person or circumstance be declared unconstitutional or otherwise invalid for any reason, such decision shall not affect the validity of the remaining portions of this chapter or its application to other persons or circumstances. (Ord. 09-880 § 13).