For purposes of this chapter, certain words and phrases shall
be construed as follows:
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.
means the director of management services or designee.
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.
means and includes any building, structure or place or location
wherein or at which an event as defined herein can be held.
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.
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.
(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)
