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Chapter 3.12
ADMISSION TAXSections:
3.12.010 Tax imposed – Amounts.
3.12.020 Collection and remittance – Required when.
3.12.030 Collection and remittance – Rules and regulations.
3.12.040 Proceeds deposited in park fund.
3.12.050 Certificate of registration – Fee – Posting on premises required.
3.12.060 Temporary or transitory amusements – Immediate report and remittance required when.
3.12.070 Selling tickets without name of vendor or price indicated prohibited.
3.12.080 Violation – Penalty.
3.12.010 Tax imposed – Amounts.
There is levied and imposed upon every person (including children, without regard to age) who pays an admission charge to any place, a tax amounting to one-half cent on each $0.20 or fraction thereof on all admissions of $0.51 or more, payable only on that portion of each admission exceeding $0.50. There will be no admission tax on admissions of less than $0.51. Whenever any person is admitted free or at reduced rates to any place at a time when or under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax is payable as above stated, 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. (1958 code § 3.52.010)
3.12.020 Collection and remittance – Required when.
A. Every person receiving any payment for admission on which a tax is levied under this chapter shall collect the amount of the 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 city clerk/treasurer as herein provided. Any person required to collect the tax imposed herein who fails to collect the same or, having collected the same fails to remit it to the city clerk/treasurer, 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.
B. The tax imposed herein shall be collected at the time that the admission charge is paid, and shall be reported and remitted by the person receiving the tax to the city 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. Such remittance and return shall be made upon such forms and setting forth such information as the city clerk/treasurer may require. (1958 code § 3.52.030)
3.12.030 Collection and remittance – Rules and regulations.
The city clerk/treasurer shall have power to adopt rules and regulations consistent with this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of the rules and regulations shall be on file and available in the clerk/treasurer’s office. Failure or refusal to comply with such rules and regulations shall be deemed a violation of this chapter. (1958 code § 3.52.060)
3.12.040 Proceeds deposited in park fund.
The tax levied and imposed by this chapter shall be collected and paid after May 1, 1943; the proceeds thereof shall be deposited in the park fund. (1958 code § 3.52.070)
3.12.050 Certificate of registration – Fee – Posting on premises required.
Any person conducting or operating any place for entrance to which an admission charge is made shall apply for and procure from the city clerk/treasurer a certificate of registration, the fee for which shall be $1.00, which certificate shall continue valid until the thirty-first of December of the year in which the same is issued. Such certificate of registration or duplicate original copies thereof issued by the city clerk/treasurer without additional charge shall be posted in a conspicuous place in each ticket office where tickets of admission are sold. (1958 code § 3.52.050)
3.12.060 Temporary or transitory amusements – Immediate report and remittance required when.
Whenever any theater, circus or amusement is of a temporary or transitory nature, of which the city clerk/treasurer shall be the judge, the city clerk/treasurer may require the report and remittance of admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, and to secure the payment of the same the city clerk/treasurer may require a guaranty or deposit in such amount as may seem reasonable under the circumstances. (1958 code § 3.52.040)
3.12.070 Selling tickets without name of vendor or price indicated prohibited.
The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket 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. (1958 code § 3.52.020)
3.12.080 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 more than $100.00, or to imprisonment in the city jail for not to exceed 30 days, or to both such fine and imprisonment. (1958 code § 3.52.080)
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