Chapter 3.32
ADMISSION TAX
Sections:
3.32.010 Definitions.
3.32.020 Imposed.
3.32.030 Price to be printed on ticket.
3.32.040 Duty to collect and remit--Reports.
3.32.050 Extensions and penalties.
3.32.060 Certificate of registration--Issuance and validity.
3.32.070 Certificate of registration--Temporary amusement.
3.32.080 Payment upon disposal of business.
3.32.090 Revenue to be deposited in current expense fund.
3.32.100 Power to adopt regulations for administration and enforcement.
3.32.110 Effective date.
3.32.120 Violation--Penalty.
3.32.010 - Definitions
For the purposes of this chapter, words and phrases shall have the following meanings:
A. "Admissions charge," in addition to its usual and ordinary meaning, includes but is not limited in meaning to the following:
1. A charge made for season tickets or subscriptions;
2. A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
3. A charge made for food and refreshment in any place where free entertainment, recreation, or amusement is provided;
4. A charge made for admission to any place defined in this section;
5. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
6. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
B. "Clerk" means the city clerk-treasurer.
C. "Nonprofit 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 (music, drama, opera, dance or like activity), visual arts, history or science, which for reason of its nonprofit status is considered exempt by the United States government from federal income taxation pursuant to Section 501(C)(l) or (3) of the Internal Revenue Code of 1954, 26 U.S.C. Section 501, as now existing or hereafter amended; or a nonprofit organization which sponsors community-wide festival events.
D. "Person" means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
E. "Place" includes, but is not restricted to, theaters, dance halls, taverns, cabarets, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, skating rinks, circuses, sideshows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge ’ems, roller coasters, observation towers, and private clubs.
(Ord. 4085 §1, 1978; Ord. 2440 §1, 1943).
3.32.020 - Imposed
There is levied and imposed a tax at the rate of one cent per twenty cents or fraction thereof, paid as an admission charge, upon any person who pays to any place such admission charge, as those terms are defined in Section 3.32.010; provided, that such tax shall not apply to any person paying an admission charge to any activity of any elementary or secondary school or to any opera, concert, recital or like musical entertainment; any play, puppet show or dramatic reading; any exhibition of painting, sculpture or artistic or historical objects; or to a museum or any historical or scientific vessel, or any scientific exhibition, or to other like performances or events when a nonprofit organization, as defined in Section 3.32.010, publicly sponsors such activity and receives the use and benefit of admission charges collected therefor, or to a carnival held as part of a community-wide festival event sponsored by a nonprofit organization; or to an event or activity sponsored by the city or where the net proceeds are contributed to a city program. For purposes of this exemption for carnivals, "sponsored" means held pursuant to an agreement between the nonprofit organization and the carnival company or organization whereby the nonprofit organization shall receive an amount equal to at least fifteen percent of the gross admission charges collected during the carnival event.
(Ord. 4944 §1, 1988; Ord. 4901 §1, 1988; Ord. 4453 §2, 1983; Ord. 4085 §2, 1978; Ord. 2990 §1, 1956; Ord. 2440 §2, 1943).
3.32.030 - Price to be printed on ticket
The price, exclusive of the tax to be paid by the person paying for admission, at which every admission ticket or car 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, or written, or to sell an admission ticket or card at a price in excess of the price printed, stamped, or written thereon.
(Ord. 2440 §5, 1943).
3.32.040 - Duty to collect and remit –Reports
A. 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. 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 provided. 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 result 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 is made as required, be guilty of a violation of this chapter.
B. The tax imposed under this chapter 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 the quarterly installments and remittances therefor on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax is collected or approved; provided, that the first return and remittance under this chapter shall be made on or before the fifteenth day of July, 1961, and shall cover the period from and including May 1, 1961, to and including June 30, 1961. 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. 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 admissions for which he is liable for the preceding quarterly 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.
C. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied under 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 the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the clerk shall determine; and 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. The books, records and accounts of any person collecting a tax levied under this chapter shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the clerk.
(Ord. 3180 §1, 1961; Ord. 2440 §6, 1943).
3.32.050 - Extensions and penalties
The clerk, for good cause shown, may extend the time for making and filing a return under this chapter, and may grant such reasonable additional time within which to make and file such return as he may deem proper; provided, that any extension in excess of thirty days shall be conditional on payment of interest of one-half of one percent for each thirty days or portion thereof of the amount of tax from the date such tax became due. If payment of the tax due under this chapter is not received by the clerk within ten days of the due date thereof there shall be added to the tax a penalty of ten percent of the amount thereof, but in no case shall the penalty be less than one dollar. If any taxpayer fails to file a return under this chapter, within ten days of the due date thereof, and it appears that there was no tax due or paid for the period for which no return was filed, the clerk may assess against such delinquent a penalty not to exceed three dollars for such failure. The clerk shall notify persons by mail of the amount of any penalties so added or assessed and the same shall become due and be paid within ten days from the date of such notice.
(Ord. 2440 §7, 1943).
3.32.060 - Certificate of registration –Issuance and validity
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 one dollar, which certificate shall continue valid as long as the registrant shall continue in business and pay the tax accrued to the city under this chapter. Such certificate shall be personal and nontransferable. Such certificate of registration shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. 2440 §7, 1943).
3.32.070 - Certificate of registration –Temporary amusement
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 owners, 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 Section 3.32.040 by said owner, lessee or custodian, unless paid by the person conducting the place. 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. 2440 §9, 1943).
3.32.080 - Payment upon disposal of business
Whenever any person operating a place to which admission is charged quits business, or sells out, exchanges, or otherwise disposes of his business, any tax payable under this chapter becomes immediately due and payable, and such person shall, within ten days thereafter, make a return and pay the tax due. Any person who shall become a successor to such business shall become liable for the full amount of such tax and withhold from the purchase price a sum sufficient to pay any tax due from such person until such time as such person shall produce a receipt from the city clerk showing payment in full of any tax due or a certificate from the clerk to the effect that no tax is due, and, if such tax is not paid within ten days from the date of the sale, exchange or other disposal, the purchaser or successor shall likewise thereupon become liable for the payment of the full amount of the tax, and the payment thereof by such purchaser or successor shall, to the extent of the amount of tax be deemed a payment on the purchase price, and if the payment is greater than the purchase price the amount of the difference shall become a debt due the purchaser or successor from the former owner.
(Ord. 2440 §10, 1943).
3.32.090 - Revenue to be deposited in current expense fund
All revenue collected from the tax imposed by this chapter shall be deposited to the credit of the city current expense fund.
(Ord. 2440 §11, 1943).
3.32.100 - Power to adopt regulations for administration and enforcement
The clerk shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax levied under this chapter; and a copy of such rules and regulations shall be on file and available for public examination in the clerk’s office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(Ord. 2440 §12, 1943).
3.32.110 - Effective date
The tax levied and imposed by this chapter shall be collected and paid on and after May 1, 1943.
(Ord. 2440 §13, 1943).
3.32.120 - Violation –Penalty
Each violation of or failure to comply with the provisions of this chapter shall constitute a separate offense and shall subject the offender to a fine of not to exceed one hundred dollars or to imprisonment in the city jail for not to exceed thirty days, or to both such fine and imprisonment.
(Ord. 2440 §14, 1943).