Chapter 3.08
ADMISSION TAX
Sections:
3.08.050 Season tickets or subscriptions.
3.08.060 Tickets to show admission price.
3.08.080 Adoption of regulations – Compliance required.
3.08.010 Establishment.
There is levied and imposed upon every person (including children, 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 $0.01 for every $0.20 or fraction thereof paid for the admission charge. (Ord. 193 § 1(a), 1945)
3.08.020 Exemptions.
Whenever the admission charge is $0.10 or less, no tax shall be payable nor shall any tax 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 any child under 12 years of age, who is admitted free. (Ord. 193 § 1(b), 1945)
3.08.030 Free admissions.
Whenever any person is admitted free or at reduced rates to any place at a time or under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax shall be payable by the person so admitted in an amount equal to the tax payable by such other persons for the same or similar accommodations. (Ord. 193 § 1(c), 1945)
3.08.040 Reduced admissions.
Whenever the charge to women and children for admission to any place is less than the charge made to men, or when such persons are regularly admitted free, the lesser charge is not deemed to be a reduced rate under this chapter, and the amount of tax payable hereunder by such person shall be determined by the amount of the actual admission charge paid. (Ord. 193 § 1(d), 1945)
3.08.050 Season tickets or subscriptions.
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 $0.10 or less. (Ord. 193 § 1(e), 1945)
3.08.060 Tickets to show admission price.
The price (exclusive of the tax to be paid by the persons paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained; and it is unlawful for any person to sell an admission ticket or card on which the name of the vendor or the price is not so printed, stamped, or written or to sell an admission ticket or card at a price in excess of the price printed, stamped, or written thereon. (Ord. 193 § 2, 1945)
3.08.070 Collection.
Every person receiving payment for admissions on which a tax is levied under this chapter shall collect the amount of tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the clerk/treasurer as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, fails to remit the same to the clerk/treasurer in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter. The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the clerk/treasurer in bimonthly installments and remittances therefor on or before the fifteenth day of the month next succeeding the end of the bimonthly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check unless payment or remittance is otherwise required by the clerk/treasurer, but payment by check shall not relieve the person collecting the tax from liability to payment and remittance of the tax to be paid to the clerk/treasurer unless the check is honored and is in full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting out such information as the clerk/treasurer may require, showing the amount of tax upon admissions for which he is liable for the preceding bimonthly period, and shall sign and transmit the same to the city clerk/treasurer with a remittance for said amount; provided, that the clerk/treasurer may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied herein, and the sum is of a temporary or transitory nature, of which the clerk/treasurer shall be the judge, the clerk/treasurer may require the report and remittance of the admission tax immediately upon the collection of the sum, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the clerk/treasurer shall determine, and failure to comply with any requirement of the clerk/treasurer as to report and remittance of the tax as required shall be a violation of this chapter. The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at all times subject to examination and audit by the clerk/treasurer. (Ord. 193 § 3, 1945)
3.08.080 Adoption of regulations – Compliance required.
The clerk/treasurer shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied and a copy of such rules and regulations shall be on file and available for public examination in the clerk/treasurer’s office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter. (Ord. 193 § 4, 1945)
3.08.090 Violation – Penalty.
Each violation of or failure to comply with the provisions of this chapter shall constitute a separate offense and shall subject the offender to a fine of not to exceed $100.00 or to imprisonment not to exceed 30 days, or to both such fine and imprisonment. (Ord. 193 § 6, 1945)