Chapter 3.04
ADMISSION TAX
Sections:
3.04.040 Free admissions – Reduced rates.
3.04.050 Reduced rate – Scope.
3.04.070 Permanent boxes or seats.
3.04.080 Swimming pools – Skating rinks.
3.04.110 Certificate of registration – Required – Fee – Posting.
3.04.120 Certificate of registration – Temporary or transient amusement.
3.04.010 Definitions.
For the purposes of this chapter, words and phrases shall have the following meanings:
(1) “Admission charge,” in addition to its usual and ordinary meaning, includes a charge made for season tickets or subscriptions, a cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; a charge made for rental or use of equipment or facilities for purposes of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charge shall be considered as the admission charge;
(2) “Clerk” means the city clerk;
(3) “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, municipal corporation, governmental unit, company, joint stock company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, or otherwise;
(4) “Place” includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums carnivals, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels or similar attractions and amusement rides. (Ord. 2273 § 1, 1987).
3.04.020 Levied.
There is levied and imposed upon every person (including children, without regard to age) who pays an admission charge to any place and persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations an admission tax, which tax shall be in the amount of $.01 for each $0.20 or fraction thereof paid for the admission charge. (Ord. 2273 § 1, 1987).
3.04.030 Exemptions.
(1) Whenever the admission charge is $0.10 or less, no tax shall be payable, nor shall any tax be payable by any bona fide employee of the place or by any federal, state or municipal officer or employee on official visits, or by any newspaper reporter, or by any child under 12 years of age, who is admitted free.
(2) This chapter shall not apply to admission charges imposed by nonprofit, charitable, religious or eleemosynary organizations possessing a current ruling or determination letter of exemption from the Internal Revenue Service of the U.S. Government, a copy of which shall be filed with the city finance department and which nonprofit, charitable, religious or eleemosynary organization is actually conducting and managing the place to which the admission is being charged, and not merely acting as a sponsor; this chapter shall also not apply to admissions charges imposed by municipal corporations. (Ord. 2279 § 1, 1987; Ord. 2273 § 1, 1987).
3.04.040 Free admissions – Reduced rates.
Whenever any person is admitted free or at reduced rates to any place at a time when or under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax shall be payable by the person so admitted in an amount equal to the tax payable by such other persons for the same or similar accommodations. (Ord. 2273 § 1, 1987).
3.04.050 Reduced rate – Scope.
Whenever the charge to women and children for admission to any place is less than the charge made to men, or when such persons are regularly admitted free, the lesser charge is not deemed to be a reduced rate under this chapter, and the amount of the tax payable hereunder by such persons shall be determined by the amount of the actual admission charge paid. (Ord. 2273 § 1, 1987).
3.04.060 Season tickets.
Amounts paid for admission by season ticket or subscription shall be exempt only if the amount which would be charged to the holder or subscriber for single admission is $0.10 or less. (Ord. 2273 § 1, 1987).
3.04.070 Permanent boxes or seats.
Any person having the permanent use of boxes or seats or a lease for the use of any box or seat in any place for which an admission charge is made, in lieu of the tax imposed herein, shall pay a tax equivalent to 10 percent of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, the same to be collected and remitted in the manner provided in LMC 3.04.100 by the owner or operator of the place. (Ord. 2273 § 1, 1987).
3.04.080 Swimming pools – Skating rinks.
Whenever an amount of more than $0.10 is required to be paid to gain admission to any building or enclosure in which a swimming pool or skating rink is located or to the pool or rink itself, the amount paid plus the amount, if any, paid for rental or use of equipment or facilities supplied to the person paying for the admission and necessary to the enjoyment of the privilege for which the admission is charged shall be deemed the admission charge, and a tax is levied on such admission charge of $0.01 for each $0.20 or fraction thereof, which shall be paid by the person paying the admission charge and which shall be collected and remitted by the person to whom the same is paid in the manner provided in LMC 3.04.100. (Ord. 2273 § 1, 1987).
3.04.090 Admission tickets.
The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained; and it is unlawful for any person to sell an admission ticket or card on which the name of the vendor or the price is not so printed, stamped, written, or to sell an admission ticket or card at a price in excess of the price printed, stamped, or written thereon. (Ord. 2273 § 1, 1987).
3.04.100 Collection.
(1) Every person receiving any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment.
(2) The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the clerk as herein provided.
(3) Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the clerk in the manner prescribed by this chapter, whether such failure is the result of his own act or the results of acts or conditions beyond his control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter.
(4) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the clerk in quarterly calender remittances therefor on or before the fifteenth day of January, April, July and October.
(5) Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the clerk, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the clerk unless the check is honored and is in the full and correct amount.
(6) The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the clerk may require, showing the amount of the tax upon admission for which he is liable for the preceding bimonthly period, and shall sign and transmit the same to the city clerk with a remittance for said amount; provided, that the clerk may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
(7) Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied in this chapter, and the same is of a temporary or transitory nature, of which the clerk shall be the judge, the clerk may require the report and remittance of a deposit to apply against the admission tax based upon the gross estimated revenue to be collected at the conclusion of such performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the clerk shall determine. Failure to comply with any requirement of the clerk as to report and remittance of the tax as required shall be a violation of this chapter.
(8) The books, records, and accounts of any person collecting a tax levied in this chapter shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the clerk. (Ord. 2279 § 2, 1987; Ord. 2273 § 1, 1987).
3.04.110 Certificate of registration – Required – Fee – Posting.
Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the clerk, make application to and procure from the clerk a certificate of registration, the fee for which shall be $10.00, which certificate shall continue valid until the thirty-first day of December of the year in which the same is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the clerk without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. (Ord. 2273 § 1, 1987).
3.04.120 Certificate of registration – Temporary or transient amusement.
(1) Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owner, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in LMC 3.04.100 by said owner, lessee or custodian, unless paid by the person conducting the place.
(2) The applicant for a certificate of registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted and such owner, lessee or custodian shall be notified by the clerk of the issuance of such certificate and the joint liability for collection and remittance of such tax. (Ord. 2273 § 1, 1987).