For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
Admission.
Every act of entry by a person or patron to any portion of any premises.
Attend.
See, view, witness, enjoy, watch, be present at and participate in.
Business.
Any occupation or avocation, gainful or otherwise, whether permanent, transitory or temporary.
Charge or admission price.
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.
Conduct.
Operate, carry on, maintain, keep, render, perform, hold, give, put on and exhibit.
Event.
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.
Free pass.
The same as a season pass; except, that no consideration has been paid for the same.
Operator.
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.
Patron.
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.
Premises.
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.
Recreational activity.
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.
Season pass.
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.
Seating capacity.
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.
Service pass.
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)
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 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.
(b) 
The City of Cypress hereby elects to receive distributions of parimutuel wagers from a horse racing association or other entity in lieu of the tax imposed by this article so long as the requirements of subsection (a) hereof are met.
(Ord. No. 698, § 1, 10-25-82; Ord. No. 733, § 1, 10-9-84)