For the purposes of this chapter, certain words and phrases
used in this chapter shall be construed as set forth in this section,
unless it is apparent from the entire context that a different meaning
is intended.
means and includes every act of entry by a person or patron
to any portion of any premises.
means and includes money, and 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 therein located or provided.
means and includes the terms: "see," "view," "witness," "enjoy,"
"watch," "be present at," and "participate in."
means and includes the terms "operate," "carry-on," "maintain,"
"keep," "render," "perform," "hold," "give," "put-on" and "exhibit."
means and includes every exhibition, fair, meeting, performance,
race, dance, demonstration, or attraction at which live participation
by human beings or animals is involved, for which a separate or additional
admission price is paid for the right or privilege of attending or
being admitted to the same. The term "event" also includes the right
or privilege of parking a motor vehicle for which a separate or additional
admission price is paid for such right or privilege. The term "event"
does not include any moving picture performance at a movie theatre.
includes any person, association, firm, or corporation owning,
operating, conducting, directing, managing, or controlling, alone
or in conjunction with any other person or as an independent contractor,
any event or portion thereof which is subject to any tax imposed by
any provision of this chapter.
includes any person who pays or, on account of whom is paid,
any admission price for the right or privilege of being admitted to
any premises for the purpose of attending any event.
includes any property, building, structure, enclosure, location
or place, whether improved or not, and whether or not the same is
owned by any individual person, firm, association, group, or corporation
upon which any event is conducted or at or from which any event may
be attended.
means and includes every season ticket, season pass, passbook,
club membership, membership card, association membership or insignia,
or other device (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.
(Code 1980, § 3.36.010; Ord. No. 198, § 1, 1983; Ord. No. 198-A, § 1, 1983; Ord. No. 870 (Recodification), 2014)
There is hereby imposed a tax upon every patron who pays an
admission price for admission to, or for the privilege to attend,
any event at any premises in the city. Said tax shall be at the rate
of ten percent of the admission price.
(Code 1980, § 3.36.020; Ord. No. 198, § 1, 1983)
If admission or attendance is under or by virtue of a season
pass for which any admission price has been paid, the tax due thereon
shall be paid and collected at the time and place that such season
pass is purchased.
(Code 1980, § 3.36.030; Ord. No. 198, § 1, 1983)
The tax imposed by section 3.36.020 shall be paid at the time when and the place at which the admission price is paid. Said tax shall be collected by the person charging for such admission.
(Code 1980, § 3.36.040; Ord. No. 198, § 1, 1983)
On or before the tenth day of each month, any person required to collect the tax imposed by section 3.36.020 shall render (in duplicate) an accounting to the city of all such taxable admissions during the month preceding such accounting. Such accounting shall be filed with the finance director at the office of said director in the city hall, and, at the time of such filing, the person collecting such tax shall then and there pay to the finance director all amounts so collected as taxes under this chapter, as shown in such accounting. The correctness of such accounting shall be subject to audit by the finance director or his or her authorized representatives, who are hereby authorized and empowered to inspect and audit the books and records of any and all persons subject to the provisions of this chapter.
(Code 1980, § 3.36.050; Ord. No. 198, § 1, 1983)
A.
The
forms of return to be executed and filed pursuant to the requirements
of this chapter shall be such as may be prescribed by or acceptable
to the finance director.
B.
Such
returns shall be dated, subscribed by the individual making the statement
stating the capacity in which the signer makes the same, and the signer
shall certify under the penalty of perjury that the statements made
therein are, to the best of his or her information, knowledge and
belief, true and correct.
(Code 1980, § 3.36.060; Ord. No. 198, § 1, 1983)
Upon good cause shown, the city council may, in its discretion, authorize a person required to collect the tax imposed by this chapter to file accountings, or pay over to the city taxes collected, or both, at a time or times or in a manner other than those specified in section 3.36.050.
(Code 1980, § 3.36.070; Ord. No. 198, § 1, 1983)
In case of failure:
A.
To file
any accounting required by this chapter, on the date prescribed therefor,
unless it is shown that such failure is due to reasonable cause and
not due to willful neglect, there shall be added to the amount required
to be shown as tax on such accounting ten percent of the amount of
such tax if the failure is for not more than one month, with an additional
five percent for each additional month or fraction thereof during
which such failure continues, not exceeding 50 percent in the aggregate;
B.
To pay the amount shown as tax on any accounting specified in subsection A of this section on or before the date prescribed for payment of such tax, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such accounting one percent of the amount of such tax if the failure is for not more than one month, with an additional one percent for each additional month or fraction thereof during which such failure continues, not exceeding 50 percent in the aggregate.
(Code 1980, § 3.36.080; Ord. No. 198, § 1, 1983; Ord. No. 870 (Recodification), 2014)
If any amount of tax imposed by section 3.36.020 is not paid on or before the last date prescribed for payment, interest on such amount at an annual rate of 12 percent shall be paid for the period from the date prescribed for payment to the date paid.
(Code 1980, § 3.36.090; Ord. No. 198, § 1, 1983; Ord. No. 870 (Recodification), 2014)
Any person required under this chapter to collect, account for, and pay over any tax imposed by section 3.36.020 who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500.00, or imprisoned in the county jail not more than six months, or both.
(Code 1980, § 3.36.100; Ord. No. 198, § 1, 1983; Ord. No. 870 (Recodification), 2014)
Any person required to collect the tax imposed by section 3.36.020 and the operator of an event are jointly and severally liable to the city for the taxes required to be collected for such event, together with interest and penalties thereon.
(Code 1980, § 3.36.110; Ord. No. 198, § 1, 1983)
The city may maintain an action in any court of competent jurisdiction
to recover the amount of taxes required to be collected under the
provisions of this chapter and for interest and penalties thereon
and, in addition thereto, the city may, if it is the prevailing party,
recover reasonable attorney's fees and its other costs of suit.
(Code 1980, § 3.36.120; Ord. No. 198, § 1, 1983)
The operator of an event, in lieu of collecting the tax imposed
by this chapter from patrons of the event, may elect to pay the city
an amount equal to ten percent of the total admission price for such
event.
(Code 1980, §3.36.130; Ord. No. 198, § 1, 1983)
This chapter shall not apply to:
A.
An event
which is conducted or sponsored by corporations, and any community
chest, fund, or foundation, organized and operated exclusively for
religious, charitable, or educational purposes, no part of the net
earnings of which inures to the benefit of any private shareholder
or individual, and the net earnings of which are devoted exclusively
to religious, charitable or educational purposes.
B.
An event
conducted or sponsored for fund raising purposes by any political
party recognized by the state, by any candidate for political office,
or by any committee on behalf of such political party or candidate,
provided that the net proceeds from conducting such event are devoted
solely to the benefit of such political party or for the election
of such candidate.
C.
To the
right or privilege to park a motor vehicle where a charge is made
through the use of a meter device and when such parking is upon a
city street or city-owned parking lot.
D.
To an
event which is conducted or sponsored by federal, state or local governmental
entity.
(Code 1980, § 3.36.140; Ord. No. 198, § 1, 1983)
All taxes collected under the authority of this chapter shall
be paid into the general fund of the city.
(Code 1980, § 3.36.150; Ord. No. 198, § 1, 1983)
