[§ 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.
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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.
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[§ 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.
[§ 14, Ord. 475]
The provisions of this article shall become effective on July
1, 1964.
