Chapter 3-56
ADMISSIONS TO AMUSEMENTS TAX
Sections:
3-56-060 Monthly returns filed.
3-56-070 Collect and enforcement.
3-56-010 Tax imposed.
A tax is hereby imposed, effective November 1, 2000, upon the admission of every person to a place of amusement or entertainment in the amount of one dollar. (Ord. 3059 (part), 2000)
3-56-020 Definitions.
As used in this chapter, the following terms shall have these meanings:
“Admission charge” any charge for the right or privilege to any entertainment or amusement and shall include without being limited to, the following: all charges for space, seats, chairs, tables, benches, reserved or otherwise, and other similar accommodations; and any other charge normally made for admission, which in fact represents a charge for an entertainment or amusement.
“Entertainment” or “amusement” mean and include, all forms of diversion, sport pastime or recreation, including but not limited to, the following: amusement rides, carnivals, circuses, pony rides, motion pictures, plays, shows and theatrical performances of all kinds, all sporting contests and athletic events, exhibitions, concerts, lectures, skating, bowling, dancing, golf, swimming, billiards, pool, amusement parks, arcades, centers and places, and all forms of recreation or amusement herein, and coin operated and mechanical devises of entertainment and games of skill or amusement.
“Exhibitions” and “shows” mean a public showing of art, athletic skill, athletic events, exhibitions, sporting contests, including exhibitions, concerts, lectures, skating, bowling, dancing, swimming, golf billiards, pool, amusement parks and arcades.
Not for profit. The phrase “not for profit” when used with respect to any. entertainment or amusement means an entertainment or amusement operated or sponsored by any governmental agency or any not-for-profit civic, religious or philanthropic agency, the admission charges for which are devoted exclusively to defraying the costs of such amusement or entertainment and to the furtherance of the purposes for which such agency is established.
“Operator” means any person operating a for-profit theater, exhibition or show or any person who engages in the sale of tickets for entertainment or amusements within the city limits of the city of Harvey.
“Person” means and includes an individual, firm, corporation, company, partnership or association.
“Temporary” when used with respect to any entertainment or amusement means an entertainment or amusement which is:
1. Operated or offered in the city and for a limited period, not to exceed fifteen (15) days in any calendar year,
2. By an operator who is not engaged in the business of regularly providing a series of such entertainment or amusements in the city.
“Theaters” means and includes businesses engaged in the activity of the showing of motion pictures or presenting drama, music, or dance. (Ord. 3059 (part), 2000)
3-56-030 Exemptions.
The following shall be exempt from the provisions of this chapter.
A. Not-for-profit theaters exhibitions, shows, and sporting events;
B. Temporary theaters, exhibitions, and shows offered for a limited period, not to exceed fifteen (15) days in any calendar year by an operator who is not engaged in the business of regularly providing a series of such theaters, exhibitions, and shows in the city. (Ord. 3059 (part), 2000)
3-56-040 Duties.
A. The ultimate incidence of, and liability for payment of said tax is to be borne by the person who seeks the privilege of viewing or attending the theater, exhibition or show, said person hereinafter referred to as “patron.”
B. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator of every theater, exhibition or show to secure said tax from the patron of the theater, exhibition or show, and to pay-over to the city treasurer or any authorized representative of the city said tax under procedures prescribed by the city treasurer or as otherwise provided in this chapter.
C. Every person required to collect the tax levied by this chapter shall secure said tax from the patron at the time he collects the payment for the theater, exhibition or show. Upon the invoice receipt or other statement or memorandum of the payment given to the patron at the time of payment, the amount due under the tax provided in this chapter shall be stated separately on said document.
D. Each operator shall register with the department of planning and development. For those operators in existence at the adoption of the ordinance codified in this chapter, they shall register within thirty days of the date of the ordinance codified in this chapter. All other operators shall register at the time they apply for a business license under Title 5 of the this code. Thereafter, every operator shall renew and update said registration at the time of renewal or application for a business license. Every application for a business license shall be reviewed by the department of planning and development or authorized agent to determine whether the provisions of this chapter shall apply. (Ord. 3059 (part), 2000)
3-56-050 Books and records.
The city treasurer or authorized representative may enter the premises of any business, exhibition or show for inspection and examination of records in order to effectuate the proper administration of this chapter, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the city treasurer or authorized representative in the discharge of their duties in the enforcement of this chapter. It shall be the duty of every operator to keep accurate and complete books and records to which the city treasurer, or authorized representative, shall at all times have full access, which records shall include a daily sheet showing the number of patrons attending per day. (Ord. 3059 (part), 2000)
3-56-060 Monthly returns filed.
A. Every operator shall file monthly with the city treasurer a return, with payment of the taxes due for the period covered by the return. The return shall be due on or before last day of the calendar month succeeding the end of the monthly filing period. A separate return shall be filed for each place of business within the city.
B. If for any reason any tax is not paid when due, a penalty of one and one-half percent per month or portion thereof from the date of delinquency shall be added and collected. In addition, a penalty of ten percent of the tax and interest due shall be assessed and collected against any operator who shall fail to collect and/or remit the tax imposed by this chapter.
C. Each operator shall file a return with the following information stated:
1. Name of business;
2. Name of operator;
3. Address of business location;
4. Gross receipts for the period covered by the return as a total tar the period and for each month covered by the period;
5. The tax collected for the period;
6. The tax paid with the return for the period;
7. A statement, under oath, by the operator, or its agent, that the return is true and accurate and that the tax due and owing for the period is correct as shown on the return; and
8. Such other reasonable and related information as the city clerk, city treasurer or corporate authorities may require. (Ord. 3059 (part), 2000)
3-56-070 Collect and enforcement.
Whenever any operator fails to pay any tax, interest or penalty as herein provided, the corporation counsel shall, upon request of the city clerk, city treasurer or city council, bring suit on behalf of the city in a court of competent jurisdiction for the tax, interest, penalty and costs of collecting including a reasonable attorney’s fee. (Ord. 3059 (part), 2000)