City of Fredericksburg, VA
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Table of Contents
Table of Contents
[Code 1991, § 17-341; Ord. No. 02-20, 8-13-2002; Ord. No. 06-17, 6-27-2006]
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
The charge made for admission to any amusement or entertainment, exclusive of any federal tax thereon, including a charge made for season tickets, whether obtained by contributions or subscription, a cover charge or a charge made for the use of seats or tables, reserved or otherwise, and similar accommodations in the City. When a person is admitted free and a service charge is made, the service charge shall be considered as a charge for admission.
Any organization which serves charitable, benevolent, humane, philanthropic, patriotic, or eleemosynary purposes.
Any place in the City wherein or whereat any of the following are located, conducted, performed, exhibited and operated and for which an admission charge is made: circuses, carnivals, menageries, moving picture shows, fairs and shows and exhibitions of all kinds; dances; baseball, basketball, football, wrestling, boxing and sports of all kinds; concerts; theatrical, vaudeville, dramatic, operatic and musical performances and performances similar thereto; lectures, talks, literary readings and performances similar thereto; such attractions as merry-go-rounds, Ferris wheels, roller coasters, and the like; roof gardens, cabarets, and similar places furnishing public performances for profit, which shall include any room in any hotel, restaurant, hall or other public place where music and dancing privileges or any other entertainment is offered the patron in connection with the serving or selling of food, refreshments or merchandise. For purposes of this article, a "performance" shall be regarded as being furnished for profit even though the charge made for admission, refreshment service, or merchandise is not increased because of the furnishing of such performance; and all other public amusements, performances, and exhibitions not specifically set forth in this definition.
[Code 1991, § 17-342; Ord. No. 02-20, 8-13-2002; Ord. No. 06-09, 5-9-2006; Ord. No. 08-15, 5-27-2008]
All admission to events and places of amusement or entertainment, as defined in the preceding section and not exempt under § 70-542.1, shall be subject to an admissions tax on the amount paid for the admission. Such tax shall be paid by every person who pays an admission charge to such place of amusement or entertainment and shall be assessed as follows:
If the admission charge is greater than $0.25 but not greater than $1, the tax shall be $0.01 for each $0.20 or fraction thereof in excess of $0.09 of the amount of the admission charge.
If the admission charge is greater than $1, the tax shall be 6% of the total stated admission charge. For purposes of determining the tax due, amounts in excess of five mills shall be assessed at the next highest cent.
Where the admission charge is $0.25 or less, no tax shall be payable. Amounts paid for admission by season tickets or subscription shall be exempt only if the amount to be charged the holder or subscriber for a single admission is $0.25 or less.
[Ord. No. 02-20, 8-13-2002]
No tax shall be levied under this article on any admission charge to an event or place of amusement or entertainment conducted or operated by or on behalf of:
Any organization that has qualified for exemption under 28 U.S.C. § 501C(3) of the Internal Revenue Code;
Any public or private school, including events sponsored by school-recognized student organizations; or
Any charitable organization, provided that the purpose of such event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from sales and use taxes pursuant to Code of Virginia §§ 58.1-609.4, 58.1-609.7, 58.1-609.8, 58.1-609.9, and 58.1-609.10.
[Code 1991, § 17-343]
Every person receiving any payment for admission to any place of amusement or entertainment on which a tax is levied under this article shall collect the amount of such tax from the person making an admission payment at the time of such payment. If tickets or cards of admission are issued, the tax shall be collected at the time of the issuance of such tickets or cards. The taxes required to be collected by this article shall be deemed to be held in trust by the person required to collect the taxes until remitted as provided in this article.
[Code 1991, § 17-344; Ord. No. 02-20, 8-13-2000]
Every person collecting the admission tax shall make out a report, setting forth such information as the Commissioner of the Revenue may prescribe and require, including the amount of admission charges collected, exclusive of the federal tax thereon, and the tax from the admissions for which he is liable, and shall sign and deliver the report to the Commissioner of the Revenue, with a remittance of such tax. Such reports and remittances shall be made on or before the 20th day of each month covering the amount of tax collected during the preceding month. If the remittance is by check or money order, the check or money order shall be payable to the treasurer of the City. All remittances received pursuant to this article by the Commissioner of the Revenue shall be promptly turned over to the City Treasurer.
[Code 1991, § 17-345]
Whenever any person required to collect and pay to the City the tax imposed in this article quits or otherwise disposes of his business, the tax payable under this article shall become immediately due and payable and such person shall immediately make a report and pay the tax due.
[Code 1991, § 17-346]
Whenever any place of amusement or entertainment makes an admission charge which is subject to the tax levied by this article and such place is of a temporary or transitory nature, the Commissioner of the Revenue may require the report and remittance of the admission tax to be made on the day following its collection, or on the day following the conclusion of a series of performances or exhibitions, or at such other reasonable time as he shall determine. Failure to comply with any such requirement of the Commissioner of the Revenue as to the report and remittance of the tax so required shall be a violation of this article.
Before any such temporary or transient amusement or entertainment shall begin operation, and before any license shall be issued therefor, if a license is required, the person operating the amusement or entertainment shall deposit with the City Treasurer a sum of money, to be estimated by the Commissioner of the Revenue, sufficient to cover the admission tax required to be collected by such person under the provisions of this article, as security for the collection of and payment to the City of such admission tax. At the conclusion of such transitory or transient operation in the City, such person shall file with the Commissioner of the Revenue the report required by this article and pay the tax collected to the City. Upon such report being filed and payment being made, the City Treasurer shall refund the deposit. Should any such person fail to file such report and pay such amount of tax collected within five days from the termination of the operation of the amusement or entertainment, the Commissioner of the Revenue may thereupon assess such person with such tax at the amount of the deposit and the City Treasurer shall retain the deposit in full payment of the tax collected by such person and due the City.
[Code 1991, § 17-348; Ord. No. 00-04, 2-22-2000]
If any person whose duty it is to do so shall fail or refuse to collect the tax imposed under this article and make timely report and remittance thereof, the Commissioner of the Revenue shall proceed in such manner as is practicable to obtain facts and information on which to base an estimate of the tax due. As soon as the commissioner has procured whatever facts and information may be obtainable, upon which to base the assessment of any such admissions tax, the commissioner shall proceed to determine and assess against such person the tax, penalty and interest provided in this article, and shall notify the person by certified mail, sent to his last known address, of the amount of such tax, penalty and interest. The total amount thereof shall be payable within 10 days after the date such notice is sent.
[Code 1991, § 17-349]
It shall be the duty of every person liable for the collection and payment to the City of the tax imposed by this article to keep and preserve, for a period of two years, such suitable records as may be necessary to determine the amount of such tax, which records the Commissioner of the Revenue shall have the right to inspect at all reasonable times.
[Code 1991, § 17-350]
Any person who willfully fails or refuses to file a report or return for tax purposes at the time required by this article or makes false statements with intent to defraud in such returns shall be guilty of a Class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000 or less, or a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000. Any person violating any other provision of this article shall be guilty of a Class 3 misdemeanor. Conviction for an offense pursuant to this section shall not relieve any such person from the payment, collection and remittance of the tax as provided in this article.