For the purposes of this chapter:
Act
means Chapter 334, Texas Local Government Code, as amended.
Admissions tax
means an amount equal to ten (10) percent of the price of each ticket sold as admission to an event held at the Irving Entertainment Center and imposed under section 16G-2 hereof.
City
means the City of Irving, Texas.
Director
means the director of the department designated by the city manager of the city to enforce and administer this chapter, or the director's designated representative.
Event
means all revenue-producing entertainment, cultural, civic and other activities and events which are conducted at Irving Entertainment Center and for which admission tickets are sold.
Lessee
means the tenant under entertainment center lease agreement where city is landlord, and as may be amended.
Net admissions tax
means the admissions tax less an amount equal to one (1) percent of the admissions tax collected, such one (1) percent being reimbursement for collection of the admissions tax as authorized pursuant to section 16G-3.
Person
means any individual, partnership, trust, company, corporation, association, or other entity.
Project fund
means the "venue project fund" created pursuant to the resolution.
Resolution
means Resolution No. 3-13-08-113 adopted by the city council on March 13, 2008, establishing the project fund.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
(a) 
There is hereby levied and imposed a tax at the rate of ten (10) percent on the price of each ticket sold as admission to an event held at the Irving Entertainment Center.
(b) 
The admissions tax imposed under this section shall be collected on every ticket sold in connection with an event held at the Irving Entertainment Center and shall continue to be collected for so long as any bonds or other obligations that are issued by the city under Section 334.043 of the Act for the purpose of financing a portion of the costs of the Irving Entertainment Center, and any bonds or other obligations refunding or refinancing those bonds or other obligations, are outstanding and unpaid.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
(a) 
Every seller of a ticket of admission to an event to be held at the Irving Entertainment Center shall collect or cause to be collected, on behalf of the city, the admissions tax. Lessee shall be entitled to retain one (1) percent of the gross collections of the admissions tax as reimbursement for the costs of collection thereof.
(b) 
Every seller of a ticket of admission to an event held at the Irving Entertainment Center shall add, on behalf of the city, the admissions tax to the price of each ticket sold to such event.
(c) 
The lessee shall collect, on behalf of the city, from each person responsible for collecting the admissions tax, the admissions tax for each event.
(d) 
An attorney acting on behalf of the city may bring suit against any person who fails to collect the admissions tax and against any person, other than the lessee, who fails to pay the admissions tax over to the lessee, as required by this chapter.
(e) 
An attorney acting on behalf of the city may bring suit against the lessee for failure to pay the net admissions tax to the city at the time and in the manner required by this chapter.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
(a) 
On or before the last calendar day of the month following each month in which an admissions tax is imposed under this chapter, the lessee shall file a report with the director showing:
(1) 
The total number of tickets sold and the total consideration paid therefor with respect to each event in the preceding calendar month;
(2) 
The amount of the admissions tax collected on the tickets for admission to such events; and
(3) 
Any other information the director may reasonably require.
(b) 
At the time of filing the report required under subsection (a) of this section, the lessee shall pay the net admissions tax received on all event tickets sold in the preceding calendar month to the city. Such amount shall be paid by the lessee by fed wire in immediately available funds pursuant to instructions of the city or in such other manner as may be prescribed or approved by the city.
(c) 
The lessee and any other ticket sellers subject to this chapter shall keep or cause to be kept for four (4) years records and supporting documents containing the following information:
(1) 
The dates and type of events at which tickets of admission were sold;
(2) 
The number of tickets sold to each event;
(3) 
The gross amount of ticket sales received for each event;
(4) 
The amount of admissions tax collected with respect to each event; and
(5) 
The amount of net admission tax paid to the city and the dates on which such amounts were paid.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
The revenue derived from the net admissions tax shall be deposited by the city in the project fund, in an account titled "maintenance and operations fund." Funds in the maintenance and operations fund shall be used for maintenance and operating expenses of the Irving Entertainment Center, as determined by the city council in the annual budget. Funds from the maintenance and operations fund may not be used for any purpose other than expenditures for the maintenance, repair, replacement and operation of the Irving Entertainment Center (excluding any general overhead and administrative expenditures), as defined under Treasury Regulation Section 1.141-4(c)(2)(i)(C). Expenditures from the maintenance and operations fund will not include expenditures that add to the value, or substantially prolong the useful life, of the Irving Entertainment Center (i.e., capital expenditures).
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
The director shall have the power to make any rules and regulations necessary to effectively collect the admissions tax. The director and lessee shall, upon giving reasonable notice, have access to all books and records necessary to enable the director and lessee to determine the correctness of any report filed as required by this chapter and the amount of net admissions taxes due under this chapter. All audits conducted by the director or lessee must be conducted diligently during normal business hours so as to minimize interference with business operations of the entity being audited. No accountant or other consultant used by the director or lessee to conduct an audit may be compensated on any contingent fee or other similar basis.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
(a) 
The seller of a ticket of admission to an event held at Irving Entertainment Center commits an offense if that person knowingly:
(1) 
Fails to collect or cause to be collected the admissions tax;
(2) 
Fails to file a report as required by this chapter;
(3) 
Files a false report; or
(4) 
Fails to make and retain complete records as required by section 16G-4(c) of this chapter.
(b) 
The lessee commits an offense if the lessee knowingly:
(1) 
Commits an offense under subsection (a) of this section; or
(2) 
Fails to pay the city the net admissions tax when due.
(c) 
An offense committed under subsection (a) of this section is punishable by a fine not to exceed five hundred dollars ($500.00), and each twenty-four (24) hours of any such violation shall constitute a separate offense.
(d) 
In addition to any criminal penalties imposed under subsection (c) of this section, if the lessee fails to pay the net admissions tax to the city, by the last day of the month following the month in which the admissions tax is required by this chapter to be collected, the lessee shall pay an amount equal to five (5) percent of the amount of net admissions tax due until said net admissions tax is thirty (30) days delinquent, which shall be a minimum amount of one dollar ($1.00). After said net admissions tax is thirty (30) days delinquent, such person shall pay an additional penalty an amount equal to ten (10) percent of the amount of net admissions tax due, provided, however, that the penalty shall never be less than one dollar ($1.00). Delinquent net admissions tax payments, but not any applicable fines or penalties, shall, in addition, draw interest at the rate of nine (9) percent per annum beginning sixty (60) days from the date due.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)
The director, or his/her designee, shall enforce the terms and conditions of this chapter when violations occur.
(Ordinance 2010-9202, § 1, adopted 8/25/2010; Ordinance 2014-9558, § 1, adopted 3/20/2014)