For purposes of this chapter, certain words and phrases shall be construed as follows:
"Admission ticket"
means any charge whether or not so designated for the right or privilege to enter and occupy a seat or space in any facility as hereinafter defined. It shall also mean season passes or subscriptions but shall not be construed to include complimentary, promotional or otherwise free-of-charge tickets or passes given by any operator or person.
"Director"
means the director of management services or designee.
"Event"
means motion pictures, theatrical performances, musical performances, operas, athletic contests, exhibitions of art or handicrafts or products, lectures, speeches, fairs, circuses, carnivals, menageries, or any other activity conducted in a facility for which an admission ticket is sold for the privilege of viewing such activity.
"Facility"
means and includes any building, structure or place or location wherein or at which an event as defined herein can be held.
"Operator"
means any person conducting, operating, or maintaining in whole or in part as principal, agent, officer, employee or independent contractor any event, admission to which is taxable under this chapter.
"Patron"
means 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 facility for the purpose of attending any event.
(Ord. 1584 § 1, 1982)
There is hereby imposed a tax in an amount equal to six and onehalf percent of the price of an admission ticket, including season ticket or subscription, for the privilege of admission to any event held in a facility. Such tax is a debt owed by the patron to the city, which debt shall be extinguished only by payment to the operator or to the city. Such tax shall be in addition to all other license taxes or fees provided by this code.
(Ord. 1584 § 1, 1982)
Each operator shall collect the tax imposed by this chapter from any patron when he or she purchases an admission ticket or season ticket or subscription. Every operator shall hold the tax imposed by this chapter in trust until the same is paid to the director as hereinafter provided.
(Ord. 1584 § 1, 1982)
Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period that may be established by the director, make a return to the director on forms provided by him or her of the total admissions collected and received and the amount of tax collected from patrons. At the time the return is filed, the full amount of the tax collected shall be remitted to the director. Those amounts not paid shall immediately become delinquent. The director may establish shorter reporting periods for an operator if he or she deems it necessary to assure collection of the tax, and he or she may require further information to be included in the return. Returns and payments are due and payable immediately upon cessation of business for any reason.
(Ord. 1584 § 1, 1982)
The director, whenever he or she deems it necessary to assure faithful compliance with this chapter, may require any operator subject to the provisions of this chapter to deposit with the director security for payment of taxes. The amount of the security shall be fixed by the director but shall not be greater than twice the estimated average liability for the period for which accounting and return are required under Section 3.36.040. Such security may be in the form of cash, cashier's check made payable to the city, certified check made payable to the city, or a surety bond inuring to the benefit of the city, which bond shall be executed by a corporation authorized to do business in the state of California.
(Ord. 1584 § 1, 1982)
(a) 
Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
(b) 
Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten percent of the amount of the tax and for each thirty-day period or fraction thereof of delinquency thereafter. The total delinquency shall not exceed fifty percent of the tax imposed.
(c) 
If the director determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b).
(d) 
In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax exclusive of penalties and interest from the date on which the remittance first became delinquent until paid.
(e) 
Every penalty imposed and such interest as accrues under the provisions of this chapter shall become a part of the tax herein required to be paid.
(Ord. 1584 § 1, 1982)
If any operator required to collect and remit the tax imposed by this chapter fails to file a return and a remittance, the director shall proceed in such manner as he may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the director obtains such facts and information on which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter.
(Ord. 1584 § 1, 1982)
If the director has reasonable cause to believe the return or returns of the amount of tax required to be paid to the city by any operator are erroneous, he or she shall compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods.
(Ord. 1584 § 1, 1982)
In making a determination pursuant to Sections 3.36.070 and 3.36.080, the director may offset any overpayments for a period or periods together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on underpayments. Interest on overpayments and underpayments shall be computed in the manner set forth in Section 3.36.060(d).
(Ord. 1584 § 1, 1982)
The director shall give to the operator written notice of any determinations made pursuant to Sections 3.36.070 and 3.36.080. This notice may be served personally or by depositing in the United States Postal Service, postage prepaid, and addressed to the operator at his or her address as it appears in the records of the director. In case of service by mail of any notice required under this chapter, the service is complete at the time of deposit of the notice.
(Ord. 1584 § 1, 1982)
Any operator served pursuant to Section 3.36.100 may within fifteen days after service or mailing of such notice, make application in writing to the director for a hearing to review the amounts determined and assessed under Sections 3.36.070 and 3.36.080. If application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the director shall become final and conclusive and immediately due. Any operator against whom interest or penalties have been assessed pursuant to Section 3.36.060 may make an application in writing for a hearing with the director to review the amounts of tax owing and accrued penalties and interest thereon within thirty days after notice of delinquency. If such application is made, the director shall give not less than five days written notice in the manner prescribed by Section 3.36.100 to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be assessed including such tax, interest and penalties, if any. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the director shall determine the proper tax together with interest and penalties thereon to be remitted and shall thereafter give written notice thereof to the operator in the manner prescribed in Section 3.36.100. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Chapter 1.10.
(Ord. 1584 § 1, 1982; Ord. 2132 § 1, 2016)
Every operator liable for the collection and payment to the city of any tax imposed by this chapter shall keep and preserve all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the city. The director may examine the books, papers, records and equipment of any operator liable for the tax imposed by this chapter and may investigate the character of the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid.
(Ord. 1584 § 1, 1982)
(a) 
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter it may be refunded as provided herein; provided, that a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the director within one year of the date of payment. The claim shall be on forms furnished by the director.
(b) 
An operator may claim a refund or take as credit against taxes collected and remitted any amount overpaid, paid more than once or erroneously or illegally collected or received. Neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the patron or credited to admission subsequently payable by the patron to the operator.
(c) 
A patron may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subsection (a), but only when the tax was paid by the patron directly to the director or when the patron, having paid the tax to the operator, establishes to the satisfaction of the director that the patron has been unable to obtain a refund from the operator who collected the tax.
(d) 
No refund shall be paid unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Ord. 1584 § 1, 1982)
Any tax required to be paid by any patron under the provisions of this chapter shall be deemed a debt owed by the patron to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
(Ord. 1584 § 1, 1982)
No person shall be responsible to pay or collect any tax imposed by this chapter for any event:
(a) 
For which at least seventy-five percent of the amount of the admission ticket will be paid to an organization, a gift to which would be deductible from taxable income by an individual under the provisions of Section 170 of the Internal Revenue Code as a charitable contribution and which maintains its principal office and meeting place in the city of Monterey Park;
(b) 
Consisting of the showing of a motion picture in a motion picture theater. As used herein, "motion picture theater" means a building or portion thereof designed and used primarily for the showing of motion pictures. "Motion picture" means a series of pictures projected on a screen in rapid succession with objects shown in successive positions slightly changed so as to produce the optical effect of a continuous picture in which the objects move.
(Ord. 1584 § 1, 1982; Ord. 1586 § 1, 1983; Ord. 1619 § 1, 1984)
Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable as set forth in Chapter 4.10 of this code.
(Ord. 1584 § 1, 1982; Ord. 2127 § 4, 2016)