[§ 1, Ord. 475; § 1, Ord. 902-94, eff. March 31, 1994; § 1, Ord. 999-01, eff. September 20, 2001]
For the purposes of this article, the following words and phrases are defined as follows:
(a) 
ADMISSION CHARGE – Shall mean a fee or charge made for admission to any guided tour or place of amusement or entertainment which is located or which takes places in whole or part within the City of Avalon.
(b) 
GUIDED TOUR – Shall mean any activity whereby or place wherein persons are charged a fee to be led by a guide or through various points or places by foot, horse, cart, automobile, bus, boat, or other form of transport, taking place in whole or part within the City, and shall include, but not be limited to, a scenic bus ride, boat ride, guided horseback ride or guided walk or hike. A "guided tour" shall not include boat, plane or helicopter trips between Avalon and the mainland of California.
(c) 
PLACE OF AMUSEMENT OR ENTERTAINMENT – Shall mean every place where a fee is charged to observe or participate in any show, performance, display, or exhibition, or any form of amusement, sport, or entertainment is offered or allowed, including but not limited to:
(1) 
Museums, galleries, exhibition halls, playhouses, concert halls, auditoriums, motion picture theaters and other similar places;
(2) 
Dance halls, discos and night clubs;
(3) 
Places where horses, bicycles, boats, barges, carts, or automobiles are rented;
(4) 
Golf courses, swimming pools and other similar places;
(5) 
Carnivals, circuses, fairs, horse shows, dog shows, rodeos, air shows and other similar events;
(6) 
Sporting events.
A "place of amusement or entertainment" does not include any place where a show, performance, display or exhibition or any activity otherwise covered by this definition is wholly sponsored by or solely benefits a public school, a private nonprofit school, a church, a charitable or nonprofit organization or political organization, or where such show, performance, display or exhibition is an annual event exempted by resolution of the City Council.
[§ 1, Ord. 475, § 1, Ord. 902-94, eff. March 31, 1994; § 2, Ord. 999-01, eff. September 20, 2001]
For the privilege of imposing an admission charge for any guided tour or entry to any place of amusement or entertainment, which guided tour or entry to any place of amusement or entertainment takes place in whole or part within the jurisdiction of the City of Avalon, a tax is hereby levied upon all such sellers at the rate of 4% of the gross receipts of and from such sales and admission charges. The tax shall be in addition to any and all other taxes, licenses and permit fees.
[§ 3, Ord. 475; § 3, Ord. 902-94, eff. March 31, 1994]
Every person receiving any admission charge for any guided tour or for any place or amusement or entertainment on which a tax is levied pursuant to the provisions of this article shall collect the amount of tax imposed from the person paying the admission charge at the time of the payment of such admission charge or from the person admitted free at the time of such admission. 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 shall be deemed to be held in trust by the person required to collect the same, until remitted to the City.
[§ 4, Ord. 475, as amended by § 1, Ord. 816, eff. December 4, 1987; § 1, Ord. 928-96, eff. August 1, 1996]
The person collecting the admission tax shall make a report upon such forms and setting forth such information as the Finance Director may prescribe and require, including, but not limited to, the amount of admission charges collected, exclusive of the Federal tax thereon and the amount of the tax from the admission for which he is liable. He shall sign the report under penalty of perjury and deliver the report and remittance monthly to the Finance Director on or before the last business day of the month following the reported month. Remittance by check or money order shall be made payable to the City.
[§ 5, Ord. 475, as amended by § 1, Ord. 816, eff. December 4, 1987; § 1, Ord. 928-96, eff. August 1, 1996]
If any person shall fail or refuse to remit to the Finance Director the tax required to be collected and paid within the time and in the amount specified in this article, interest at the rate of 1/2 of 1% per month on the amount of the tax for each month or portion thereof, from the date upon which the tax is delinquent, shall be added to any tax due, exclusive of penalties. In addition, a one-time penalty in the amount of 10% of the amount of the tax, computed from the date the tax first becomes delinquent shall be assessed. If any person shall fail or refuse to timely file a complete monthly report as required by § 3-3.305, there shall be a penalty assessed until a complete report is filed, in the amount of $30 per month or a prorated portion of the month.
[§ 6, Ord. 475]
If any person shall fail or refuse to collect such tax and to make, within the time provided, any report and remittance required by the provisions of this article, the Tax and License Collector shall proceed in such manner as he may deem best to obtain the facts and information on which to base his estimate of the tax due. As soon as the Tax and License Collector shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect the same and to make such report and remittance, the Tax and License Collector shall proceed to determine and assess against such person the tax and penalties provided for and shall notify such person by mail of the total amount of such tax, interest, and penalties, and the total amount thereof shall be payable within 10 days from the date of such notice.
[§ 7, Ord. 475]
It shall be the duty of every person liable for the collection and payment to the City of any tax imposed by the provisions of 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 he may have been liable for the collection of and payment to the City. The Tax and License Collector shall have the right to inspect such records at all reasonable times.
[§ 8, Ord. 475]
Whenever any person required to collect and pay to the City a tax pursuant to the provisions of this article shall quit business or otherwise dispose of his business, any tax payable to the City shall become immediately due and payable, and such person shall immediately make a report and pay the tax due.
[§ 10, Ord. 475]
(a) 
Transmission of Tax. Whenever any place of amusement or entertainment makes an admission charge which is subject to the tax levied by the provisions of this article and such place of amusement or entertainment is of a temporary or transitory nature, the Tax and License Collector 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 times as he shall determine. Failure to comply with any such requirement of the Tax and License Collector as to the report and remittance of the tax so required shall be a violation of the provisions of this article.
(b) 
Deposit of Funds. Before any such temporary or transient amusement or entertainment shall begin, and before any license shall be issued therefor, if a license is required, the person operating such place of amusement or entertainment shall deposit with the City Treasurer a sum of money, to be estimated by the Tax and License Collector, sufficient to cover the admission tax required to be collected by such person, as security for the collection of any payment to the City of such admission tax. At the conclusion of such transitory or transient operation, such person shall file with the Tax and License Collector the report required by the provisions of 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.
(c) 
Failure to Pay Tax Within Time Limit. If any person shall 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 Tax and License Collector 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 and due the City by such person.
[§ 9, Ord. 475; § 4, Ord. 902-94, eff. March 31, 1994]
No tax shall be payable by the following persons if admitted free to any guided tour or any place of amusement or entertainment:
(a) 
Bona fide officers, including directors of a corporation and employees of such place;
(b) 
Any Federal, State, County, or City official or employee on official business;
(c) 
Any person whose admission to such place is required for the performance of some duty to or work for the proprietor thereof; and
(d) 
Any newspaper, television or radio reporter or photographer, or person performing a similar vocation who is admitted for the performance of special duties in connection with any event and whose special duty is the reason for his presence.
[§ 11, Ord. 475]
The amount paid for admission on which the tax imposed by the provisions of this article is based shall be the amount paid for admission exclusive of any Federal tax thereon.
[§ 12, Ord. 475]
Any person violating any of the provisions of this article or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in procuring the license or permit provided for in this article shall be deemed guilty of a misdemeanor.