For the purposes of this article, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
Every act of entry by a person or patron to any portion of
any premises.
See, view, witness, enjoy, watch, be present at and participate
in.
Any occupation or avocation, gainful or otherwise, whether
permanent, transitory or temporary.
In addition to or in lieu of money, any valuable consideration
paid, given or received in exchange for the right or privilege of
admittance to any premises or attending any event, and any additional
consideration paid, given or received, after admission to any premises,
in exchange for the right or privilege of admission to or use of any
portion of such premises or any accommodations or facilities located
or provided therein.
Operate, carry on, maintain, keep, render, perform, hold,
give, put on and exhibit.
Any live attraction, dance, demonstration, exhibition, feature,
meeting, performance, race, recreational activity or transaction for
which a separate or additional charge or admission price is paid for
the right or privilege of attending or participating in the same.
The same as a season pass; except, that no consideration
has been paid for the same.
Any person owning, operating, conducting, directing, managing
or controlling, alone or in conjunction with others, in whole or in
part, as principal, agent, officer, employee or independent contractor,
any business, admission to any event or portion of which is subject
to any tax imposed by any provision of this article.
Any person who pays or on account of whom is paid any charge
or admission price for the right or privilege of being admitted to
any premises for the purpose of attending any event thereat.
Any property, building, structure, enclosure, location or
place, whether improved or not, and whether or not the same is owned
by any individual person or by any person as defined in this section
at, in or upon which any event is conducted, or for which any event
may be attended.
Any privately operated activity of a general recreational
nature, included but not limited to roller skating, miniature golfing,
miniature auto racing, and other similar activities.
Every season ticket, season pass, pass book, club membership,
membership card, association membership or insignia or other device
or token (other than a service pass) the ownership or possession of
which entitles the owner or holder thereof to admission more than
one time to any premises.
The total number of seats provided upon any premises by an
operator for the use of patrons admitted thereto for the purpose of
attending any event thereat.
When standing room is provided for or is available to patrons
upon any premises, in conjunction with seats or otherwise, each ten
square feet of such standing room shall be equivalent to and shall
be considered as one seat or seating space for the purpose of determining
the total seating capacity of any premises.
Any ticket, token, book or device, issued without monetary
consideration, by an operator to bona fide employees, servicemen,
tradesmen, caterers, vendors of food or merchandise upon the premises,
city, county, state or federal government officials on official business,
participants in any event upon the premises or employees of such participants
or other person whose admission to the premises is or may be required
for the performance of some duty or professional service to, or work
for, such operator, entitling the holder thereof to admittance, without
charge or admission price, to the operator's premises or to any event
conducted thereat. When more than one such device is issued by an
operator to any individual person, only one such device shall be a
service pass.
(Ord. No. 83, § 1; Ord. No. 551, § 1, 5-12-75; Ord. No. 574, §§ 1, 2, 7-12-76)
(a)
A tax
of thirty-five cents ($0.35) shall be imposed, levied and collected
for each admission; provided, however, that the amount of such tax
shall be increased by a sum equal to 15% of any increase in the price
of an admission effected subsequent to the effective date of this
section; and provided, further, that when the event consists of a
recreational activity, a tax of five cents ($0.05) shall be imposed,
levied and collected for each admission of a participant in such recreational
activity.
(b)
In the
case of persons having the right to use boxes or a group of seats
at any premises for admission to a series of events, a tax equivalent
to the tax imposed under this article, based on the amount paid to
the operator for such right, divided by the number of such events
and further divided by the number of seats, shall be collected by
the operator at the time and place for such payment and paid to the
city pursuant to this article.
(Ord. No. 83, § 2; Ord. No. 222, §§ 1, 2; Ord. No. 398, § 1; Ord. No. 479, § 1, 3-27-72; Ord. No. 503, § 1, 2-13-73; Ord. No. 551, § 2, 5-12-75; Ord. No. 574, § 3, 7-12-76; Ord. No. 604, § 1, 10-11-77; Ord. No. 626, § 1, 6-29-78)
The city council may at any time, by the affirmative vote of
at least three of its members entered upon the city council minutes,
waive any of the requirements of this article with respect to any
business or event which is conducted or sponsored within the city
by any institution, organization, association or corporation which
is organized and carried on wholly for the benefit or religious, charitable,
educational, recreational or scientific purposes and from which no
individual person, other than bona fide employees and help necessarily
contracted for, receive any gain, remuneration or profit.
(Ord. No. 83, § 3)
The tax levied and assessed under this article is imposed upon
the person paying for such admission, and shall be paid at the time
when and the place at which such admission charge is paid. Such tax
shall be collected by the person charging for such admission.
On or before the tenth day of each calendar month the person
collecting the tax levied and imposed under this article shall render
(in duplicate) an accounting or statement to the city of all such
taxable admissions to any such enclosure or place during the calendar
month preceding such accounting or statement; except as provided in
this article. Such accounting or statement shall be filed with the
director of finance and at the time of such filing the person collecting
such tax shall then and there pay to the director of finance all amounts
so collected as taxes, as shown in such accounting or statement.
The forms of return to be executed and filed pursuant to the
requirements of this section shall be such as may be prescribed by
or acceptable to the city manager and director of finance.
At the time of rendering the final accounting or statement required
under this section for any meeting, the person making such accounting
shall pay to the director of finance all amounts collected during
the time during which such meeting was conducted, and which remain
unpaid to the city.
Any act required by this article to be performed by an operator
shall be performed by each person included in the definition of operator;
provided, that performance by any one such person shall be deemed
performance by all such persons.
(Ord. No. 62, §§ 3
to 6; Ord. No. 83, § 3)
Every operator, before engaging in any business, admission to
any premises, portion or event of which is subject to the tax imposed
by this article, shall post with the city clerk a cash bond equal
to the amount of the maximum tax payable by patrons thereof, multiplied
by the total seating capacity of the premises, multiplied by the number
of events scheduled thereat.
In computing the cash bond no more than the total number of
events within any one accounting period shall be used.
No such bond shall be required in the event the operator owns
the premises upon which such business is to be conducted.
(Ord. No. 83, § 3)
If any operator fails to account at the time and in the manner
required by this article, or if he fails to permit inspection of his
records when demand for such inspection is made by the director of
finance, the city council may, upon notification of any such facts,
declare such operator's cash deposit forfeited.
Such forfeiture shall not relieve the operator from liability
for any taxes due upon admissions to any event conducted by him.
(Ord. No. 83, § 3)
Upon the expiration of the period for which any event shall
have been scheduled by the operator, and upon certification by the
director of finance that all accounts required of an operator under
this article have been made by the operator and audited by the director
of finance and that all taxes and penalties due thereunder have been
paid over to the city, the city council shall cause all cash bonds
theretofore deposited by the operator with the city under this article
and not previously declared forfeited to be refunded to the operator
by warrant drawn on the treasury in the form and manner as provided
for other city warrants.
(Ord. No. 83, § 3)
The tax imposed by this article is in addition to any other
tax, license or permit fee that may be required of any person by this
Code or any other ordinance of the city.
(Ord. No. 83, § 3)
All taxes and penalties received pursuant to this article shall
be deposited by the director of finance in the general fund, unless
the city council by resolution directs otherwise.
(Ord. No. 83, § 3)
The director of finance shall have the right at any reasonable
time and place to examine all books, records and reports of the operator
relative to the matters required by this article to be set forth in
each account.
(Ord. No. 83, § 3)
The amount of any tax or any penalty imposed by this article
shall be deemed a debt to the city, and any operator violating any
of the provisions of this article shall be liable to an action in
the name of the city in any court of competent jurisdiction for the
amount of taxes and penalties imposed by this article and attachment
shall issue on verified complaint without any bond or affidavit given
or required in behalf of plaintiff.
The conviction or punishment of any person for the violation
of this article shall not excuse or exempt such person from payment
of any license, tax, fee or penalty due or unpaid under this article.
(Ord. No. 83, § 3)
(a)
The
tax imposed by this article shall not be applicable to a horse racing
event by a racing association, the California Exposition and State
Fair, or a county or district agricultural association fair, provided
that:
(1)
Said racing association or other entity permanently elects to deduct
from the total parimutuel wagers placed within its enclosure for distribution
to the city an amount equal to the greater of 0.33% or the maximum
amount otherwise permitted by law; and
(2)
Said racing association or other entity actually deducts said amount
from such wagers; and
(3)
Said amount is distributed to the city at the same time at which
the portion of the parimutuel wagers payable to the State of California
becomes payable.
(Ord. No. 698, § 1, 10-25-82; Ord. No. 733, § 1, 10-9-84)
