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HomeMy WebLinkAbout0929 Ordinance10 h ORDINANCE NO, j AN ORDINANCE. AMENDING SECTIONS 2, 4 AND 5 OF ORDINANCE NO. 514, AND PASCO CITY CODE 3 -17. 08, 3 -17. 16 AND 3 -17. 20, BEING. AN ORDI- NANCE LEVYING AN ADMISSION TAX ON PERSONS PAYING ADMISSIONS, OR WHO ARE ADMITTED FREE OR AT REDUCED RATES TO ANY PLACE; FIXING THE AMOUNT AND PROVIDING FOR THE COLLECTION THEREOF; AND PRESCRIBING PEN- ALTIES FOR THE VIOLATION THEREOF. THE CITY COUNCIL OF THE CITY'-- OF PASCO DO ORDAIN AS FOLLOWS: Section . 1. Section 2 of Ordinance No. 514 and Pasco City Code 3-17. 08 are hereby amended to read as follows: Tax imposed --Rates. (a) There is hereby levied and imposed upon every person (including chil- dren, without regard to age) who pays an admission charge to any place, including a tax on persons who are 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 or similar privileges or accommodations, which said tax shall be in the amount of one cent for each forty cents or fraction thereof paid for the admission charge. (b) Whenever the admission charge is ten cents or less, no tax shall be payable by any bona fide employee of .the place or by any federal, state or municipal officer or employee on official visits, or by any newspaper 'reporter, or by a child under twelve years of age, who is admitted free. (c) Whenever any person is admitted free or at reduced rates to any place at a time when under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax shall be payable by the per- son so admitted in an amount equal to the tax payable by such other persons for the same or similar accommodations: (d) Whenever the charge to.women and children for admission to any place is less that the charge made to men, or when..such persons are admitted free, the lesser charge is not deemed to be a reduced rate under this ordinance, and the amount of the tax payable hereunder by such persons shall be determined by the amount of the actual admission charge paid. (e) Amounts paid for admission by season ticket or subscription shall be exempt only if the amount which would be charged to the holder or subscriber for a single admission is ten cents or less. (f) Whenever tickets or cards of admission are sold elsewhere than at the ticket office or box office of -the place, any price or charge made in excess of the established price or charge therefor at such ticket or box office shall be in addition to the tax on the ticket or box office admission. charge, shall be paid by the person paying the admission charge, and shall be collected and remitted in the manner pro- vided in Code section 3- 17. 28 hereof by the person selling such tickets. (g) Any person having the permanent use of boxes or seats or a lease for the use of any box o}r seat in any place for which -an admission charge is made, in lieu of the tax imposed herein, shall pay a tax equivalent to 1010 of theamount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, the same to be col- lected and remitted in the manner provided in Code section 3-17. 28 hereof by the owner or operator .of the place. Section 2. Section 4 of Ordinance No. 514 and Pasco City Code 3-17. 16 are hereby amended to read as follows: Where charge includes equipment rental. Whenever an amount of more than ten cents is required to be paid to gain admission to any building or en- closure in which a swimming pool or skating rink is located or to the pool or rink itself, the amount paid, plus the amount, if -any, paid for rental or use of equipment or facilities supplied to theperson paying for the admission and ne- cessary to the enjoyment of the privilege for which the admission is charged, shall be deemed the admission charge, and tax is hereby levied on such ad- mission charge of one cent for each forty cents or fraction thereof, which shall be paid by the person paying the admission charge and which shall be collected and remitted by the person to whom the same is paid in the manner provided in Code section 3-17. 28. Section 3. Section 5 of Ordinance No. 514 and'Pasco City Code 3-17. 20 are hereby amended to read as follows: Admission to resort or picnic ground. Whenever an amount of more than ten cents is required to be paid to gain admission to any resort or picnic grounds, the whole amount so paid is subject to a tax .of one cent for each forty cents or fraction thereof, even though such amount includes a charge for use of equipment and the facilities such as tables, stoves and bath houses. If a lesser amountis charged to persons who do not use such equipment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the admission charge. Where a separate charge is made for the use of equipment and facilities, such charge is not subject to the tax herein levied ,unle.s,6 it con- stitutes or is part of an "admission charge" or is a. "place", as defined in Code section 3-17. 04. Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the enjoyment of its members or em- ployees and their friends, the amount paid for � s:uch..r.ight is an amount paid for an admission charge and. subject to the tax herein levied; provided, that if the organization or club in turn charges its members or employees all or part of the amount so paid, such charge does not constitute an admission charge sub- ject to the tax herein levied. Amounts paid for the -privilege of parking cars in a resort or picnic grounds do not constitute an admission charge unless the amount of such charge is determined by the number of passengers in the auto- mobile or the same charge is made to all persons who enter the resort or grounds, whether on foot or by other means of transportation. If a charge is made for each passenger in an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax herein levied. The tax herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person -to whom the same is paid in the manner provided in Code section 3-17. 28. Section 4. This Ordinance shall be in full force and effect five days after its passage and publication as required by law. PASSED by the City Council and APPROVED by the Mayor this 17 day of _June1958. ayor i PUBLISHED: