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HomeMy WebLinkAbout0514 OrdinanceI✓p�' r �r 1 ORDINANCE NO. ✓�� T 4 AN ORDINANCE LEVYING AN ADMISSION TAX ON PERSONS PAYING 3 ADMISSIONS, OR WHO ARE ADMITTED FREE OR AT REDUCED RATES TO ANY PLACE; FIXING -THE AMOUNT_AND.PA_OVIDING FOR THE COLLECTION THEREOF; 4 AND PRESCRIBING PENALTIES. 5 THE CITY COUNCIL OF THE CITY OF PASCO DO ORDAIN AS FOLLOWS: 6 Section 1. Definitions: For purposes of this Ordinance, words 7 and, phrases shall have -the following meanings: 8 4Admiss on Charge", in addition to its usual and ordinary meaning, 9 shall include a charge made for season tickets or subscriptions, a 10 cover charge or a charge made for use of seats and tables, reserved 11 or otherwise, and similar aceomodations; a charge made for food and. " 12 refreshments in any place where any free entertainment, recreation or 13 amusement is provided, a charge made for rental or use of equip - 14 went or facilities for purposes of recreation or amusement, and where 15 the rental of the equipment or facilities is necessary to the enjoy - 16 ment of the privilege for which a general admission is charged, the 17 combined charge shall be considered as the admission charge; and a 18 charge made for automobile parking where the amount of the charge is 19 determined according to the number of passengers in an automobile. 20 uPlaee" includes, but is not restricted to, theatres, dance 41 halls,*amphitheatres, auditoriums, stadiums, athletic pavilions and QQ fields, baseball and athletic parks, circuses, side shows, swimming 23 pools, outdoor amusement parks, and such attractions as merry-go-rounds, 44 ferric wheels, dodgelems, roller coasters, and observation towers. 25 "Terson" means any individual, receiver, assignee, firm, copartner- 46 _ ship, {joint venture, corporation, company, joint stock company, Z W 1 Z 47 association, society, or any group of individuals acting as a unit, `? < o �3 . 28 whether mutual, cooperative, fraternal, non-profit or otherwise. <Ir <U Q9 Section 2. (a) There is hereby levied and imposed upon every IL 30 person (including children, without regard to age) who pays an 31 admission charge to any place, including a tax or persons w#o.-are _ 32 admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same Page or -2- 1 similar privileges or accommodations, which said tax shall be in the 2 amount of one cent for each twenty cents or fraction thereof paid 3 for the admission charge. 4 (b) Whenever the admission charge is ten cents or less, no tax 5 shallbepayable, nor shall any tax be payable by any bona fide 6 employee of the place or by any federal, state or municipal officer 7 or employee on official visits, or by any newspaper reporter, or by 8 any child under twelve years of age, who is admitted free. 9 (e) Whenever any person is admitted free or at reduced rates 10 to any place at a time when under circumstances where an admission 11 charge is made to other persons for the same or similar accommodations, 12 a tax shall be payable by the person so admitted in an amount equal to 13 the tax payable by such other persons for the same or similar aecommoda- 14 tions. 15 (d) Whenever the charge to women and children for admission to 16 an.Y place is less than the charge -made to men, or when such persons 17 are regularly admitted free, the lesser charge is not deemed to be a 18 reduced rate under this ordinance, and the amount of the tax payable 19 hereunder by such persons shall be determined by the amount of the 20 actual admission charge paid. 21 (e) Amounts paid for admissian',by season ticket or subscription 22 shall be exempt only if the amount which would be charged to the 23 holder or subscriber for a single admission is ten cents or less. 24 (f) Whenever tickets or cards of admission are sold elsewhere 25 than at the ticket or box office of the place, any price or charge Z 26 made in excess of the established price or charge therefor at such LL 0 _Z 27 ticket or box office shall be taxable in a sum equal to 10% of the W w T LL 28 amount of such excess, which tax shah be in addition to the tax <<U 29 on the ticket or box office admission charge, shall be paid by the a (L 30 person paying the admission charge, and shall be collected and 31 remitted in the manner provided in Section 7 hereof by the person 32 selling such tickets. Page -3- 32 thereof. If the price paid for refreshments, service or merchandise Page 1 (g) Any person having the permanent use of boxes or seats or 2 a lease for the use of any box or seat in any place for which an 3 admission charge is made, in lieu of the tax imposed herein, shall 4 pay a tax equivalent to 10,% of the amount for which a similar box 5 or seat is fold for each performance or exhibition at which the box 6 or seat is used or reserved by or for the lessee. or holder, the same 7 to be collected and remitted in the manner provided in Section 7 hereof 8 by the owner or operator of the place. 9 Section 3. Any person who pays an admission charge to any public 10 performance for profit at any roof garden, cabaret or other similar 11 entertainment to which the charge of admission is wholly or in part 12 included in the price paid for refreshmentp, service or merchandise 13 shall pay a tax of one and one-half cents for each ten cents or 14 fraction thereof of the amount paid for admission, and the amount 15 paid for such admission shall be deemed to be 20% of the amount paid for 16 refreshment, service or merchandise. If the amount paid for ad - 17 mission=is twenty cents or less, no tax shall be imposed; and if 18 a fixed admission charge, including a "cover charge', is imposed 19 upon each person admitted, and it is fair and reasonable in com- 20 parison with charges generally made'for similar performances or 21 entertainments, such charge is taxable at the rate of one cent for 22 each twasty cents or fraction thereof: Provided, that if no fixed 23 admission charge or cover charge is imposed, but the prices charged 24 for refreshments, service or merchandise are higher during the time 25 entertainment or dancing is provided than at other times, or if the 26 prices charged are substantially higher than are charged by other 0 4 i F W _ 27 places furnishing the same clabs of food or servicesbut which do not 2OX 0�3 28 furnish entertainment or dancing, an admission charge shall be deemed Ix 0 a Y a 29 included in the price paid for refreshments, service or merchandise, a 30 and 20% of the total amount so paid shall be subject to the tax at 31 the rate of one and one-half cents for each ten cents or fraction 32 thereof. If the price paid for refreshments, service or merchandise Page 1 does not exceed 02.50, no admission charge is deemed included in 2 the price paid; if, however, the price paid for refreshments, 3 service or merchandise exceeds $2,50, the tax hereby levied shall 4 be computed upon the total amount thereof, even though expended on 5 behalf of more than one person, and the amount thereof shall not 6 be prorated amount the persons of the party, If a minimum charge 7 is imposed or so-called "food ticket" is required to be purchased 8 by the person admitted and such minimum charge or "food ticket" 9 is later accepted by the management in full or part payment of 10 food or other refreshments served, the amount paid for such 11 minimum charge or "food ticket" shall not be deemed an amount 14 paid for admission; and in such case the tax levied shall be equal 13 to one and one-half cents for each ten cents or fraction of the 14 amount paid for admission, which shall be deemed to be 20% of the 15 amount paid for refreshments, service or merchandise. 16 Section 4. Whenever an amount of more than ten cents is re - 17 quired to be paid'to gain admission to any building or enclosure 18 in which a swimming ppol or skating rink is located or to the pool 19 or rink itself, the amount paid, plus the amount, if any, paid for 20 rental or use of equipment or facilities supplied to the person 21 paying for the admission and necessary to the enjoyment of the privilege for which the admission is charged, shall be deemed the 22 admission charge, and a tax is hereby levied on such admission 23 charge.of one cent for each twenty cents or fraction thereof, which 24 shall be paid by the person paying the admission charge and which 25 shall be collected and remitted by the person to whom the same is z 26 LL 0 °2.Z paid in the manner provided in Section ? hereof. 27 Section 5. Whenever an amount of more than ten cents is re- IL 0'�3 28 QYN quired to be paid'to gain admission to any resort or picnic grounds, a 29 CL the whole amount so paid is subject to a tax of one cent for each 30 twenty cents or fraction thereof, even though such amount includes 31 a charge for use of equipment and facilities such as tables, stoves 34 and bath houses. If a lesser amount is charged to persons who do Page Z 070 N Z W a U 5IL m o�' 3 J ;moo aj Q N Y a —5— 1 not use such equipment and facilities than those who do use such 2 equipment and facilities, the lessor charge is deemed the admission 3 charge. Where a separate charge is made for the use of equipment 4 and facilities, such charge is not subject to the tax herein levied 5 unless it constitutes or is part of an '.adm%ssion charge" or is a 6 "place"', as defined in Section 1 hereof. Whenever an organization 7 or club acquires the sole right to use a resort or picnic grounds, 8 solely for the enjoyment of its members or employees and their 9 friends, the amount paid for such right is an amount paid for an 10 admission charge and subject to the tax herein levied: Provided, 11 that if the organization or club in turn charges its members or 12 employees all or part of the amount so paid, such charge does not 13 constitute an admission charge subject to the tax herein levied. 14 Amounts paid for the privilege of parking ears in a resort or 15 picnic grounds do not constitute an admission charge unless the 16 amount of such charge is determined by the number of passengers in 17 the automobile or the same charge is made to all persons who enter 18 the resort or grounds, whether on -foot or by other means of trans - 19 portation. If a charge is made for each passenger in an automobile, 20 in *ddition to a charge for parking facilities, the amount paid for 21 the passengers is an admission charge and subject to the tax herein 22 levied. The tax herein levied shall be paid by the person paying 23 the admission charge and shall be collected and remitted by the 24 person to whom the same is paid in the manner provided in Section 7 25 hereof. 26 Section 6. The price (exclusive of the tax to be paid by the 27 person paying for admission) at which every admission ticket or 28 card is sold shall be conspicuously and indelibly printed or 29 written on the face or back of that part of the ticket which is to 30 be taken up by the management of the place to which admission is 31 gained; and it shall be unlawful for any person to sell an admission 32 ticket or card on which the name of the vendor or the price is not Page so printed, stamped, or written, or to sell an admission ticket or e w6 - card at a price in excess of the price printed, stamped, or written 2 thereon. 3 Section ?. Every person receiving any payment for admissions 4 on Mich a tax is levied under this ordinance shall collect the 5 amount of the tax imposed from the person making the admission 6 payment. The tax required to be collected under this ordinance 7 shall be deemed to be held in trust by the person required to 8 collect the same until paid to the City Clerk as herein provided. 9 Any person required to collect the tax imposed under.this ordinance 10 who fails to collect the same, or, having collected the same, 11 fails to�,remit the same to the City Clerk in the manner prescribed 12 byi this ordinance, whether such failure be'the result of his own 13 act or the result of acts or conditions beyond his control, shall 14 nevertheless be personally liable to the City for the amount of such 15 tax, and shall., unless the remittance be made as herein required, 16 be guilty of a violation of this ordinance. The tax imposed here - 17 under shall be collected at the time the admission charge is paid 18 by the person seeking admission to any place and shall be reported 19 and remitted by the person receiving the tax to the City Clerk in 20 bi-monthly installments and remittances therefor on or before the 41 15th day of the month next succeeding the end of the bi-monthly 22 period in which the tax is collected or received: Provided, that 23 the first return and remittance under this ordinance shall be made 24 on or before the 15th day of July, 1943, and shall cover the period 25 from and Including May 19 1943, to and including June 30, 1943. 26 Payment or remittance of the tax collected may be made by chedk, Z 20 Naz 27 unless payment or remittance is otherwise required by the City Clerk, W j - 4-i< 2 but payment by check shall not relieve the person collecting the O J 3 LH < <U 29 tax from liability for payment and remittance of the tax to the a a 30 City Clerk unless the check is honored and is in the full and correct 31 amount. The person receiving any payment for admissions shall make 32 out a return upon such forms and setting forth such information as the City Clerk may require, showing the amount of the tax upon admissions Page • -7- 1 for which he is liable for the preceding bi-monthly period, and 2 shall sign and transmit the same to the City Clerk with a remittance 3 for said amount: Provided, that the City Clerk may in his discretion ' 4 require verified annual returns from any person receiving admission 5 . payments setting forth such additional information as he may deem 6 necessary to determine correctly the amount of tax collected and 7 payable. Whenever any theatre, circus, show, exhibition, entertainment 8 or amusement makes an admission charge which is subject to the tax herein 9 levied, and the same is of a temporary or transitory nature,.of which 10 the City Clerk shall be the judge, the City Clerk may require the 11 report and remittance of the admission tax immediately upon the 12 collection of the same, at the conclusion of the performance or 13 exhibition, or at the conclusion of the series of performances or 14 or exhibitions or at such other times as the City Clerk shall determine; Page 15 and failure to comply with any requirement of the City Clerk as to 16 report and remittance of the tax as required shall be a violation If 17 of this ordinance. The books, records and accounts of any person 18 collecting a tax herein levied shall, as to admission charges and, 19 tax collections, be at all reasonable times subject to examination 20 and audit by the City Clerk. 41 Section 8. Any person conducting or operating any plaee for 22 entrance to which -an admission charge is made shall, on a form 23 prescribed by the City Clerk, make application to and procure from 24 the City Clerk a 6ertificate of Registration, the fee for which shall 25 be One Dollar ($10'00), which certificate shall continue valid until 26 the'31st day of'Deeember of the year in which the same is issued. Z o1 - WIZ 27 Such certificate of Registration, or duplicate original copies thereof t7 v=i 0�3 28 to be issued by the City Clerk without additional charge, shall be aMO Ya 29 posted in conspicuous place in each ticket or box office where tickets o. 30 or admission are sold. 31 section 9, Whenever a Certificate of Registration is obtained 32 for the purpose of operating'or conducting a temporary or transitory Page .. M•w 1 amusement, entertainment or exhibition by persons who are not the 2 •owners, lessees or custodians of the building, lots or place where 3 the amusement is to be conducted, the tax imposed by this ordinance 4 shall be reported and remitted as provided in Section 7 hereof by said 5 owner, lessee or custodian, unless paid by the person conducting the 6 place. The applicant for a Certificate of Registration for such 7 purpose shall furnish with the application therefor the name and address g of the owner, lessee or custodian of the premises upon which the 9 amusement is to be conducted, and such owner, lessee or custodian 10 shall be notified by the City Clerk of the issuance of such certificate 11 and the joint liability for collection and remittance of such tax. 12 Section 10. The City Clerk shall have power to adopt rules and. 13 regulations not inconsistent with the terms of this ordinance for 14 Frying out and enforcing the payment, collection and remittance of x� 15 the tax herein levied; and a copy of said rules and regulations shall 16 be on file and available to public examination in the City Clerkis 17 18 19 20 21 22 23 24 25 Z 26 oho ( i 27 w LL - U � N LL Q o 3 28 3 a: Y a 29 a 30 31 32 Page Office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this ordinance. Section 11. The tax hereby levied and imposed shall be collected and paid on and after May 1, 1943. Section 12. if any portion of this ordinance shall be adjudged invalid, such invalidity shall not affect the portions which are not adjudged invalid. Section 13. Each violation of or failure to comply with the pro- visions of this ordinance shall constitute a separate offense and shall subject the offender to =a fine of not to exceed Three Hundred Dollars ($300.00) or to imprisonment in the City Jail for not to exceed ninety (90.) days, or to both such fine and imprisonment. Section 14. This ordinance shall be in full force and effect may 1, 1943. Passed and approved this 2�fth day of April, 43 ATTEST: Mayor City C k 61 AP 7�D FORM: +-i a City Attorney