There is hereby levied and assessed and shall be collected and paid a tax:
(1) 
In the sum of forty-five cents ($0.45) upon each admission to any horse racing meeting or harness horse racing meeting held or conducted within the City.
(2) 
In the sum of fifty-six cents ($0.56) upon each admission for which a charge is made to any enclosure, auditorium or place when such admission is for the purpose of attending a live sporting, athletic, theatrical, contest or presentation or any other live entertainment type exhibition, spectacle or participation of any kind; provided that effective on July 1st of each year, the rate will be adjusted upward by the percentage of annual change in the Los Angeles/Long Beach Consumer Price Index (CPI) as identified each June 1st. Should the June 1st change in the CPI be a decrease over the prior year, the tax will remain the same.
(3) 
If a reduction in the charge for admission to any event designated in subsection (1) or (2) of this Section is made to permit attendance to only a portion of such meeting, contest, presentation or event and such reduced charge is in the sum of one dollar ($1.00) or less, then the tax on such reduced admission shall be in the sum of twenty cents ($0.20).
(4) 
The admissions tax imposed by this Article shall not be applicable to any venue with a crowd capacity of one thousand persons or less.
(5) 
With regard only to venues with a seating capacity in excess of twenty-two thousand persons, the admissions tax imposed herein shall be equivalent to ten percent of the per person admission price for each event conducted in said venue; provided, however, that the aggregate amount of admissions tax collected by said venue and paid pursuant to this Article in any given tax year shall not exceed fifteen million dollars ($15,000,000.00), adjusted annually by the Consumer Price Index for Los Angeles, California (urban wage earners) most recently published by the U.S. Bureau of Labor Statistics, and thereafter this admissions tax shall not apply to said venue for the remainder of the given tax year.
(Ord. 2105 6-9-72; Ord. 2283 6-28-77; Ord. 2513 7-2-85; Ord. 2519 10-1-85; Ord. 91-12 6-11-91; Ord. 98-10 4-28-98; Ord. 15-10 2-24-15)
The term "live," as used in Section 9-6(2), shall be construed to include not only participants who appear in person but also any closed circuit television exhibition of the type of contest or exhibition designated in Section 9-6(2) which is held, performed or conducted by the participants in a place other than the place in the City of Inglewood at which an admission fee is charged and which is relayed immediately or within a few moments by means of closed circuit television or similar type facilities to the said place within the City at which an admission fee is charged.
(Ord. 2191 7-9-74)
The tax imposed by this Article shall not apply to admissions which are made pursuant to passes issued to:
(1) 
Bona fide employees of the management;
(2) 
Municipal officers on official business;
(3) 
Members of the press in the performance of their duties;
(4) 
Persons regularly engaged in work or business transacted at the place whether their duties require admission to the place or not and whether on duty at the time admitted or not; and
(5) 
Other persons whose admission to the place is required for the performance of some duty to, or work for, the proprietor.
The tax levied and assessed pursuant to this Article is hereby 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 by this Article shall render (in duplicate) an accounting or statement to the City of all (except as hereinafter provided) such taxable admissions to any such enclosure or place during the calendar month preceding such accounting or statement. Such accounting or statement 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 said Finance Director all amounts so collected as taxes hereunder, as shown in such accounting or statement. The correctness of such statements shall be subject to audit by the Finance Director or his or her properly authorized representative, 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 Article. Notwithstanding anything to the contrary contained herein, if admissions tax does not apply to a given venue for the remainder of a given tax year in accordance with Section 9-6(5), then the person collecting the tax levied and imposed by this Article shall have no further reporting obligations pursuant to this Section for the remainder of the given tax year.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07; Ord. 15-10 2-24-15)
The forms of return to be executed and filed pursuant to the requirements of this Article shall be such as may be prescribed by or acceptable to the Finance Director.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
With reference to taxable admissions to any such enclosure or place, which are made upon season or other pass books entitling the holder thereof to admission on all or any of the days during which any meeting is held, such accounting and statement shall be made as a part of and at the same time that the last monthly accounting for such meet is to be rendered and made, as hereinabove in this Article set forth. This proviso is inserted so that the tax imposed hereby may be determined, computed and paid on the basis of the actual taxable admissions under such season or other passbooks, rather than upon the potential rights of the holder thereof to admissions thereunder.
At the time of rendering the final accounting or statement required under this Article for any meeting, the person making such accounting shall pay to the City all amounts collected during the time during which such meeting was conducted, and which remain unpaid to the City.
A failure on the part of the person collecting such taxes under this Article to pay the entire amount of taxes due hereunder within the time hereinabove prescribed, shall automatically cause the amount of such taxes then unpaid forthwith to become delinquent and the Finance Director shall thereupon add and collect a penalty of five percent of the taxes so delinquent.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
The amount of any tax and of any penalty imposed by this Article shall be deemed a debt to the City, and any person conducting any such horse racing or harness horse racing meeting or other event to which the admissions tax hereby imposed applies in violation of 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 hereby and an attachment shall issue on a verified complaint without any bond or affidavit given in behalf of plaintiff.
The provisions of this Article shall not be construed to require the payment of an admissions tax upon admission to any event conducted as the function of any religious institution, organization or association organized for religious purposes and conducted solely for such purposes, nor for any event conducted as the function of any fraternal, civic, military, Federal, state, county, municipal and school district organization.
The proceeds arising from the tax imposed by this Article shall be credited to the General Fund of the City.
(Ord. 1923 10-1-67; Ord. 1986 2-28-69)