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1 ORDINANCE NO. ✓�� T
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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:
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Section 1. Definitions: For purposes of this Ordinance, words
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and, phrases shall have -the following meanings:
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4Admiss on Charge", in addition to its usual and ordinary meaning,
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shall include a charge made for season tickets or subscriptions, a
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cover charge or a charge made for use of seats and tables, reserved
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or otherwise, and similar aceomodations; a charge made for food and.
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refreshments in any place where any free entertainment, recreation or
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amusement is provided, a charge made for rental or use of equip -
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went or facilities for purposes of recreation or amusement, and where
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the rental of the equipment or facilities is necessary to the enjoy -
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ment of the privilege for which a general admission is charged, the
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combined charge shall be considered as the admission charge; and a
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charge made for automobile parking where the amount of the charge is
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determined according to the number of passengers in an automobile.
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uPlaee" includes, but is not restricted to, theatres, dance
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halls,*amphitheatres, auditoriums, stadiums, athletic pavilions and
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fields, baseball and athletic parks, circuses, side shows, swimming
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pools, outdoor amusement parks, and such attractions as merry-go-rounds,
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ferric wheels, dodgelems, roller coasters, and observation towers.
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"Terson" means any individual, receiver, assignee, firm, copartner-
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ship, {joint venture, corporation, company, joint stock company,
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association, society, or any group of individuals acting as a unit,
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whether mutual, cooperative, fraternal, non-profit or otherwise.
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Section 2. (a) There is hereby levied and imposed upon every
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person (including children, without regard to age) who pays an
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admission charge to any place, including a tax or persons w#o.-are
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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
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or
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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
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26 made in excess of the established price or charge therefor at such
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LL 28 amount of such excess, which tax shah be in addition to the tax
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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.
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32 thereof. If the price paid for refreshments, service or merchandise
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(g) Any person having the permanent use of boxes or seats or
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a lease for the use of any box or seat in any place for which an
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admission charge is made, in lieu of the tax imposed herein, shall
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pay a tax equivalent to 10,% of the amount for which a similar box
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or seat is fold for each performance or exhibition at which the box
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or seat is used or reserved by or for the lessee. or holder, the same
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to be collected and remitted in the manner provided in Section 7 hereof
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by the owner or operator of the place.
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Section 3. Any person who pays an admission charge to any public
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performance for profit at any roof garden, cabaret or other similar
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entertainment to which the charge of admission is wholly or in part
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included in the price paid for refreshmentp, service or merchandise
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shall pay a tax of one and one-half cents for each ten cents or
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fraction thereof of the amount paid for admission, and the amount
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paid for such admission shall be deemed to be 20% of the amount paid for
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refreshment, service or merchandise. If the amount paid for ad -
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mission=is twenty cents or less, no tax shall be imposed; and if
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a fixed admission charge, including a "cover charge', is imposed
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upon each person admitted, and it is fair and reasonable in com-
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parison with charges generally made'for similar performances or
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entertainments, such charge is taxable at the rate of one cent for
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each twasty cents or fraction thereof: Provided, that if no fixed
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admission charge or cover charge is imposed, but the prices charged
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for refreshments, service or merchandise are higher during the time
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entertainment or dancing is provided than at other times, or if the
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prices charged are substantially higher than are charged by other
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places furnishing the same clabs of food or servicesbut which do not
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furnish entertainment or dancing, an admission charge shall be deemed
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included in the price paid for refreshments, service or merchandise,
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and 20% of the total amount so paid shall be subject to the tax at
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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
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does not exceed 02.50, no admission charge is deemed included in
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the price paid; if, however, the price paid for refreshments,
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service or merchandise exceeds $2,50, the tax hereby levied shall
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be computed upon the total amount thereof, even though expended on
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behalf of more than one person, and the amount thereof shall not
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be prorated amount the persons of the party, If a minimum charge
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is imposed or so-called "food ticket" is required to be purchased
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by the person admitted and such minimum charge or "food ticket"
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is later accepted by the management in full or part payment of
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food or other refreshments served, the amount paid for such
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minimum charge or "food ticket" shall not be deemed an amount
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paid for admission; and in such case the tax levied shall be equal
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to one and one-half cents for each ten cents or fraction of the
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amount paid for admission, which shall be deemed to be 20% of the
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amount paid for refreshments, service or merchandise.
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Section 4. Whenever an amount of more than ten cents is re -
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quired to be paid'to gain admission to any building or enclosure
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in which a swimming ppol or skating rink is located or to the pool
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or rink itself, the amount paid, plus the amount, if any, paid for
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rental or use of equipment or facilities supplied to the person
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paying for the admission and necessary to the enjoyment of the
privilege for which the admission is charged, shall be deemed the
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admission charge, and a tax is hereby levied on such admission
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charge.of one cent for each twenty cents or fraction thereof, which
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shall be paid by the person paying the admission charge and which
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shall be collected and remitted by the person to whom the same is
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paid in the manner provided in Section ? hereof.
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Section 5. Whenever an amount of more than ten cents is re-
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quired to be paid'to gain admission to any resort or picnic grounds,
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the whole amount so paid is subject to a tax of one cent for each
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twenty cents or fraction thereof, even though such amount includes
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a charge for use of equipment and facilities such as tables, stoves
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and bath houses. If a lesser amount is charged to persons who do
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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
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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
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card at a price in excess of the price printed, stamped, or written
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thereon.
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Section ?. Every person receiving any payment for admissions
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on Mich a tax is levied under this ordinance shall collect the
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amount of the tax imposed from the person making the admission
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payment. The tax required to be collected under this ordinance
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shall be deemed to be held in trust by the person required to
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collect the same until paid to the City Clerk as herein provided.
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Any person required to collect the tax imposed under.this ordinance
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who fails to collect the same, or, having collected the same,
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fails to�,remit the same to the City Clerk in the manner prescribed
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byi this ordinance, whether such failure be'the result of his own
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act or the result of acts or conditions beyond his control, shall
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nevertheless be personally liable to the City for the amount of such
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tax, and shall., unless the remittance be made as herein required,
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be guilty of a violation of this ordinance. The tax imposed here -
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under shall be collected at the time the admission charge is paid
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by the person seeking admission to any place and shall be reported
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and remitted by the person receiving the tax to the City Clerk in
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bi-monthly installments and remittances therefor on or before the
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15th day of the month next succeeding the end of the bi-monthly
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period in which the tax is collected or received: Provided, that
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the first return and remittance under this ordinance shall be made
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on or before the 15th day of July, 1943, and shall cover the period
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from and Including May 19 1943, to and including June 30, 1943.
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Payment or remittance of the tax collected may be made by chedk,
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unless payment or remittance is otherwise required by the City Clerk,
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but payment by check shall not relieve the person collecting the
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tax from liability for payment and remittance of the tax to the
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City Clerk unless the check is honored and is in the full and correct
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amount. The person receiving any payment for admissions shall make
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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
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for which he is liable
for the preceding bi-monthly
period, and
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shall sign and transmit
the same to the City Clerk
with a remittance
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for said amount: Provided,
that the City Clerk may
in his discretion
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require verified annual
returns from any person receiving
admission
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. payments setting forth
such additional information
as he may deem
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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;
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and failure to comply with any requirement of the City Clerk as to
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report and remittance of the tax as required shall be a violation
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of this ordinance. The books, records and accounts of any person
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collecting a tax herein levied shall, as to admission charges and,
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tax collections, be at all reasonable times subject to examination
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and audit by the City Clerk.
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Section 8. Any person conducting or operating any plaee for
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entrance to which -an admission charge is made shall, on a form
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prescribed by the City Clerk, make application to and procure from
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the City Clerk a 6ertificate of Registration, the fee for which shall
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be One Dollar ($10'00), which certificate shall continue valid until
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the'31st day of'Deeember of the year in which the same is issued.
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Such certificate of Registration, or duplicate original copies thereof
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to be issued by the City Clerk without additional charge, shall be
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posted in conspicuous place in each ticket or box office where tickets
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or admission are sold.
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section 9, Whenever a Certificate of Registration is obtained
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for the purpose of operating'or conducting a temporary or transitory
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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
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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
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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:
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a City Attorney