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Home My WebLink AboutORD 1174 � � ':�DINANG'� N0. 1i7l� `'-r? ^�,T^'n�:<:.''- �:�,VYING AN AI�IISSION TAX ON P�'RSONS PAYING <'_'I�iISSIONS, OR ?5]HO A� A3��ITTED FRFF OR AT �.�DUCET9 RA"'"" i0 .ANY PLACE; F'IXIA?G TI� AMOUNT AN� �RO�TI�iING �R THE COLI�CTION THEREO�'� AI�TD PP.r SFCRIRTrIG PTntp�mT�`S, '�.1' I� ORDAIN�U �v � �T TY G�' R�NTON a SEGTIQN I: I�efinitions: For purposes a- ��is �:cdi��.�.:��c�, b��ol�v� �.nd pnrase� shall have the follauring meanings: "Adni.ssion Charge�', in addition to its usual and ordinary meanin�� sha,ll include a charge ma.de for season tickets or subscriptions� a cover charge or a ch�rge made for use of seats and tables, reserved or otherwise� and similar accomodations; a char�e made for food and refreshments in arry pla ce where any free entertainrnent, recreation or �usement, and wl�re tre rental of the equinment or facilities is necessary to the en- joyment of the privi.lege for wYiich a general admission is chx ged� the combined charge shall be considered as the admission charge; and a charge made for automobile narking -,r.�re the amount of the charge is determined accordi.ng to the number of passengers in �� a�atomobile. ''Treasurer" shall mean the City Treasurer. ":'lace" includes, but is not restricted to, theatres, dance halls� amp:�itheatres� �:.��.toriums, stadiums, athletic pavilions and f'ields� baseball and athletic parks� �^��.ses, side shows, swimming pools, outdoor amusement parks� and such attractions as r�.�x;:,s-go-r�unds, ferris wheels, dodge tems, roller coasters� and observation towers. "Person" means any individual, receiver, assignee, firm, co-partnership,, joint :�::�-�ure, corporation, joint stock company� �.ssociation, soci.ety� or any group of indi- v-�_dua�s acting as a unit� whether mutual, coopera.tion, fraternal� non-profit or other- ��j�y^ry� S�CTION 2: (a) There is hereby levied and imposed upon every person (in- ^l��ding children� �thout regard to age) who pa�rs ar� admission charge to any place� in- �:-��uding a -tax on persons who adnitted free of charge or at reduced rates to any p1a ce f�r which pther persons pay a charge or a re�ular higher charge for the same or similar r��ivile ges or acccmmodations, which said tax shall be in the amovnt of one cent for +.�ch twenty cents or fraction thereof paid for the admission ch�ge. '�:�) '�lhenever the ac�r►ission charge is ten cents or less, no tax sha.11 be payable, __ �,=,u11 any tax be payable by any 'oona fi ec�employee of the place or by any federal� s`,�',� Qr municipal officer or employee on o�'fici�,l visits, or by any newsp�.per reporter, <.�,T� 'Vr any child under twelve years of age, who is admitted free. (c) TiJhenever any person is adnitted free or at reduced rates to any place at a t�me when under circ-amstances where an admission charge is made to other persons for +,�� S2t71@ OT' SJ�'i11�2.T' BCC�t10�^�,..^�'i1,�?115s c�. �?X S�1r�1�. }�� T?c.�T�."?lg }�.y +,}1� ?�arCC'Il fiG' 2�,m,�.t.l,a.1. je2? ?.`". �.'?!OUi1� '.: . .:.V. � - _ " - __ � _ _ _�, . a. '�:i t10I":°'-, (d; �:��_�ri��;��, c=�e c:l�r�e °vo �omzr� arld crildren ini �dr�is�ion to �ny pl�.ce is less t:�.n the charge marie to men� or when such persons are regularly achnitted free, the lesser :�riarge is not deemed to be a reduced rate under this ordina.nce, and the amount of �`� tax payable hereunder by such persons sha11 be determined by the amount of the act� _ admission charge paid. I {e) Amounts paid for admission by season ticket or subscription shall be exer ,-.��:�_Jt if the amount which would be char�ed to the holder or subscriher for a single -�-_��::'_on is ten cents or less. (f) tA�enever tickets or cards of achnission are sold elsewhere than at the ticket ... ':�x office of the place, any price or charge made in excess of the established price W�r charge therefor at such ticket or box office shall be taxable in a sum equal to 10`? of the amount of such excess, which tax shall be in adc�tion to the ta.x on the ticket or 'aox office admission charGe, shall be paid by thP pers�n paying the ac�n�_ssion charge, and shall be collected �? r ++ , ', ;�'•R ,,, :N r � . - - r _,__. ,�-n, ,a t ,�, `+ , ,.�� , . ,_^�' .,;, �.r i� ,,: � ".:�,. , � _�,_ , � , - �� _ �.___ _, ,.,_ . __ _ _ _ ._ _. � ,,. ^e�_�?;nb such ti cke��. _ - � ___ ._ _ _ �� Sl� �C.'T'SGIi �i�.�'i::,_; �..:1� y�2I'Pl2a.i'iL�??'� ilS� O�' hdX2S OT' SG�uS t.'T' G �u;;8 iUi G".�.' U�•� �.:� =��;� box or seat in any pla.ce for which an admission �harge is made, in lieu of the ¢p�� imposed herein, shall pay a tax equi�a?.��# +._f ?0"' �,�' �_.'r� =:7+�Jr�y �� •,�-,-�c_: <: ��m;_1:=:r ��o,y , . � , , � �s . ,, _ c�r , ; ,'_• �:..� . �_��:;.��_r�a�a�;� �:.^ �...__�.�.�_.�t� ,��, .�_.,. . _ � � _ .,.. _ . . _ �. -- , _,� ��,.� „ v::4 L' _;_J J.....:...�,� . �•. or for the lessee er holder, the same to be collected ._. �,� ._�:.�.� `.,� �_. ��,�r_� - _ ',�� r ��c�;_�.�^_ � ',P��=of by the owner or operator of the plac« „'CTION 3: Any person c�ho pays a.n admassicn charb� to �ny �uc'ic per�orm�rs�.--: i"L�:� ��°ui�_�� u!� f..:�,- roof garden� cabaret or other snilar entertainment to which the charge of � , admission is wholly or in part included in the price paid for refreshments� service or mer�- chandise shall pay �. tax of one and one-h.ulf cents far each ten cents or fr�ctien thereof the �o.ount pai.d for �dmission, and the amount paid far such adnission shall be demmed to � 20% of tr.e anount pa3.� for refreshment� service or rr�rchandise. If the amount paid for n. riission is twenty caits or Iess, no tax shall '•�e imposed; and if a fixed achnission charge� including a'�cover charge", is imposed upon each person admitted� and it is far and reasona.�-:':�E in com�arison �rith charges �enera3ly made for similar perfornances er en-tertainments� sucri charge is taxable at the rate of one cent for each twenty cents or fraction thereof; Pro�'ided, that if no fixed admission charge or cover charge is imposed, but the prices charged for re- freshments� service or mercha.ndise are hi�her during the time enterta.inment or dancing is provided than at other times� or if the prices char�ed are substantially higher than are charged by other n].aces furnishing the same class of food or services but which do not iurnish entertainment �r dancing� an achnission charge shall be deemed included in the price paid for refreshments, service or merchandise, and 20� .of the total amount so paid sh�ll be subject to the tax at the rate of one and one-half cents for each ten cents or fraction thereof. If the ?�rice paid for refresYmients, service or mercb.andise does not exceed �2.50� no ac�nission charge is deemed included in the price paid; If, however� the price paid for refreshments, service �: merchandise exceeds �2.K0, the tax hereby levied shall be computed upon the total amount :a:ereaf, even thou.;h e�ended on behalf of more than one person� and the amount thereof shall ��t be prorated among the persons of tY� party. If a minimum charge is imposed or a sol-cal�ed "food ticket" is reguired to be purchased by the person admitted and such minimum charQe or "food ticket" is later accepted by the ma_nagement in full or paxt paymen� of food or other jefreshments served, the amount paid for such minimum charge or "food ticket" shall not be �_eemed an amount paid for achni.ssion; and in such case the tax levied shall be equal to one and �r�e-hal#' cents for each ten cents or fr�ction of the amount paid for admission� which shall be ��:,� �.� '�� "'� of the amount paid for refreshments, service or mErchanch se. �'�:CTION It. VJhenever an amount of more than ten cents is reauired to be paid �;�� -G�n �.�rr�iss�on to ar�y buildin� or enclosure �n which a swimming pool or skating rink is �ocated or to the pool or rin1� itself, the anount paid, plus the am.ount, if ar�y, paid for m°vnta2 or use of equi�nent or facilities supplied to the person paying for the admission and ��ecessary to the enjoyment cf the privi7sge for which the admission_ is charged, shall be deemed +•:e ac�nission char�e, and a t� is hereby levied on such achnission charae of one cent for ��.:.ch twenty cents or fraction thereof, which shall be paid by the person pay�ing the admission charge 2nd which shall be collect�d �:�c� �e:^�ir:t•Ar b� +h� ;^a��c.n t� 7,=n�;r;i tk�e sa�� i.s r��d i-a t�'_-_� r:�_�n.ner nacaT7idec� in �ection 7 hereof. ' �N,C,��N 5: �dh�leI1842T' �?? c"rTi;t)U21� �f' II3Qt8 L:icsEi i:C21 .^..�?7�: iS 7'ECILt.�..T'�G'' �O '08 iOd'.f? -�e ,� �._��. �:ci.��4:�.�31 to any resort or picnic grounds, the whole amount so paid is subject to r� Twa. of one cent f'or each twenty cents or fraction thereof, even though such amount include� s: t,harge for use of equiFxnent and facilities such as tables, steves and bath houses. If a le sser � ��sount is.charged to persons who do not use such equipment and facilities than those who do use ! ��ch equipment and facilities, the lesser charge is deemed the adnission charge. TrJhere a sep- � �:rate charge is made for the use of equipment and facilities, such char�e is not subject to t.he ;�:x herein 7�vied unless it eonstitutes or is part of an �'admission charge" or is z "pla.ce"� :.� defined in Section 1 hereof. T,�henever an ar�ganization or club �tequires the sole right to us� �<�: resort or picnic �rounds� solely for the enjogment of its members os� embloyees and their f�^iends� the amount paid for sucYi right is an amount paid for an �dmission charge and subject• i:.� the tax herein levied; previded, that if the organizatzon or club in turn charges its mem-- ':��rs or enployees a.11 ar part of the amount so paid� such cY!arge does not constitute an �c�ni�=�.;> :i..�?r_ charge sl�bject to the tax herein levied. ,l�nounts paid for the privilege of parking cars `� a resort'�or picnic grounds do not constitute an adnission charge unless the amount of sucY± v`��.rge is detennined by the number of passen�ers in the automobile or the same charge is m�cn `� all persons who enter the resort or grounds� whether on foot or by other means of trans�� _�rtation. If a charge is made f.or each passenger in an autombile, in adcition to a char�;.� 'or parking facilities� the amount paid for the passengers is �n admission charge and sub��•.�'� -`�+ the tax herein levied. The tax herein levied shall be paid by the person pa�ing the ac'- " �-�n charffe and shall be collected and remitted by the person to whom the srY�� _� r�; �' ;� ' , r � �:�� _ _c �.m< �n. Section 7 hereof. `"�'CTION 6: The pri.ce (exclusive of the tax to be paid by �Jr ac�nissioni at which �very admission ticket or card is sold shall be cor=�_�-�.v�a;�u::�,;. ��.� c�vlibly printed or written on the face or back of tha.t part of the ticket which is to be rt:, �:?� by the management of the p1.a.ce to which admission is gained; and it shall be unlawful�� fG_ <<�y person to sell an ac�nission ticket or card on which the name of the vendor or the price ��t so printed� st,�mped or written, or to sell �.n admission ticket or card at a price in exc ,��= the price �rinted, stambed� or written thereon. ��A � � ^.'.�*• 7 � c,�••• rl Y'g�•�'�_T��::l�' ar?�,% �'G'L'�1P.iI u `�^2 c'��'!15�1G?3 OI3 `vIrZC� a�. +.�2X_ ?.S �F'�T18C�. �J:'.��i ti.� i : ��e�'� ��. .i�c:s'a - v � under this ordinance sha?1 collect the amount of t�e tax imposed from the person making the admission payment. The tax required to be collected under th�_s ordinance shall be deemed ��c� be held in trust by tl� person required to co7lect the same until paid to the Treasurer as ' herein provided. Ariy person req_uired to collect the t�,x impased under this ordinance who �ai�� to collect the same, or� having collected the same, fails to remit the same to the Treasurer in the manner prescribed by this orc?in�nce, whether such faiZure be the result of his own act or the result of acts or ao nditions beyond his control� shalZ nevertheless be persona.11y lia.��le to the City for the amount of such tax, and shall, unless the remittance be made as herein re- Guired, be guilty of a violation of this ordinance. The tax imposed hereunder shall be collect,. ed at the time ths admission cha.rge is paid by the person seeking admission to any place and shall be reported and ranitted by the person receiving the tax to the Treasurer in �ii.-month}3� insta llments and remittances therefor on or before the 15th day of the month next succeeding the end of the 17i-menthly period in which the tax is collected or received; provided� that t?�P first return and remittance under this ordinance shall be made on or before th_e 15th day of July, 19I,.3, and shall cover the period from and including ��'a.y l, 1943, to and incl,zding June 30, 19!_c3. Payment or remitta.nce of the tax colle cted may be made by check, unless payment �: remittance is other?aise requised by the Treasurer� but payment by check shall not relieve the person collecting the tax from liability far payment and remittance of tre tax to the Treasur�r unless the cY�ck is honored and is in the full and correct amount. The person receiving any payment for ach�issions shall make out a ret,urn upon such forms and setting forth st�ch in_"o�r�- �.,ion as the Treasurer may require, sho�aing the �nount of the tax upon admissions for which Y�� =_s liable for the preceding bi-monthly period� and s�all sign �.nd transmit the same to the `)zt� Trea.surer with a f'emittance for said amount; brovided, th�.t �he Treasurer may in his c'iscretion require verified annual returns from any person receiving admission payments set�� _°�rth such additional information ashe may deem necessary to determine correctly the amount of vax colle cted and payable. T�7henever ar� thQatre, circus, show, exhibition, entertainment or :;:r!usement makes an admission charge which is subject to the tax herein levied, and the same _�_s of a tempc¢�ary or trans5_tory nature, of �rhich the Treasurer shall be the judge� the Trea�- �"�er may require the repcm t and remittanee of the achnissian tax irnmecliately upon the eol7_ect�_:�r� nf the same, at the conclusion of tne perfozmance or exhibition, or at the conclusion of th� �:eries of perfarm�nces or exhibitions or at such othe�� tirr�s as th� Treasurer sh�.11 determin�� ; :nd failure to comply with any requirement of the Treasurer as to repc�t and remittance of �`she tax as required shall be a violation oi this ordinance. The books, records and accounts :f any person collecting a tax herein 7�vied sha17_, as to admiss-ion charges and tax collecti�rs, �;� ^t. all reasonable times subject t,o examination and audit by the Treasurer, ��CTION 8: Any person conducting or operating any place for entranee ta cahich an ac�niss- ..>.:-� ��LL�rae is made shall, en a. fo�n prescribed by the Treasurer, make application to and pro- ��are .frcnn the City Treasurer a Certificate of Re�istration, the fee for krhich sh.�.11 be Qne ��llar (�1.00), which certificate shall continue �a.lid until the 31st day of December, in the --�ar in which the same is issued. �uch certificate of Registration� or c�uplicate original ��pies thereof to be issued by the City 'Ireasurer without ad�itiona.l .charge, shall 'ae past,��` _._ :� conspicnous nlace in each ticket or box office where tickets of admission are sold. "'i:CTION 9: k�henever a Certificate of �.e�istr�tion is obtained for the purpose of oper- ��=�r;, or conducting a temporary er transitory amtmsement, entertainment or exhibition b�T per- "ons who are not the owners� lessees or custodians of the building, lots or glace �ere the :musement is to be conducted, the tax �.mposed by this or�inance shall lve reported an� remitted us provided in Section 7 hereof by said owner, lessee or custodian� unlesspaid by the person ,�nducting the pla.ce. The applicant for a Certi�icate of Registration for such purpose sha.11 'urnish Taith the applicati��-! therefore the name and address of the otmers� lessee or custod'�� :�' the premises upon which the �.musement is to be condT.�cted, and such ottiner, lessee or R�,.�`.:_ � �_�n shall be rrQtified by the Treasurer of the issuance of such cPrtificate and tY�e jc::- : �_�abilit�r for collection and ranittance of such tax. SFCTION 10: The Treasurer shall have power to adopt rules and reaula.tions not inc�ns��:.�-� , �nt ;a�ith tkie terms of this ordinance for carrying out and enforcing the payment, collecti��. ..nd renittance of the tax herein le Jied; and a copy of said rules and regulations shall ;- file and availa.ble for public examination in the Treasurer�s office. Failure or refusal .�::- with any such rules and re�;,v.lations shall be deemed a vio].ation of this ardinance@ �`��CTION 11: The Tax he reby levied and im� -- � �., 19�3. S�CTION 12: If a�y port�ion of this ordin�r.�:� s::��_ -� I �'�-.� ��_ not affect the portions wnich are not adjudged inva7.ir, �!i.CTION 13: Each violation of or failure to comply wit �,'_"_ constitute a separate offense and shall subject the ofl� �f.;:� L,; � 1 �.::. �� : �< i� :. .rlree hundred dollars (�OO.OQ) or �:� - - - -� - __�� '�',." ",'�� T�-, � � {^ .,"^'`'� " I "�0) days, or �oth s=ac'� fine ard. �: , � r SrCTICN 1%: This ordinance shall be in fu1J_ �e��g t-.�' "� - _ _ r�� a.,_, f., ,�_� after its passage, approval and legal nnblica��o?�e A�:PrtOVED this 20th d�,v of April, 19L3. /s� ��;'r -'�an;,,,.�;�..�.;, ,J.�.` n�r� � .. P"�SSED th�_s 20�h da;yr of Apri1, 19��.�. /sf� ��nes �c.5r.;�:�d�,� /`t �,.r ____ __ lj�_�;JA '_'v_ _l.s_�..m�.aa..�.��r-�� ' Date of first publication: �pril 22, lg?�.3.