Chapter 3.07
ADMISSION TAX
Sections:
3.07.020 Admission tax – Imposed.
3.07.030 Application of admission tax to refreshments, food, entertainment or merchandise.
3.07.040 Application of admission tax to swimming pools or skating rinks.
3.07.060 Admission tax – Ticket, card – Price shown.
3.07.070 Admission tax – Collection and reporting.
3.07.080 Admission tax – Application for registration – Procedure.
3.07.090 Admission tax – Application for registration – Applicant.
3.07.100 Admission tax – Enforcement – Treasurer.
3.07.010 Definitions.
For the purposes of this chapter, words and phrases shall have the following meanings:
A. “Admission charge,” in addition to its usual and ordinary meaning, shall include a charge made for season tickets or subscriptions, any cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; a charge made for food and refreshments in any place where any free entertainment, recreation or amusement is provided, a charge made for rental or use of equipment or facilities for, or participation in recreation or amusement, and where the rental of equipment or facilities necessary to the enjoyment of a privilege for which a general admission is charged, the combined charge shall be considered as the admission charge; and a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile.
B. “City Treasurer” shall include the City Clerk, or any assistant.
C. “Place” includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, ferris wheels, dodge’ ems, roller coaster, and observation towers.
D. “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. [Ord. 434 § 1, 1992; Ord. 22 § 1, 1946.]
3.07.020 Admission tax – Imposed.
A. Tax Levied. Except as may be otherwise provided in this chapter, there is hereby levied and imposed an admission tax upon every person who pays an admission charge to any place or event at the rate of five percent of the admission charge. Any fractional tax shall be rounded up to the next whole penny.
B. Exemptions. No admission tax shall be levied:
1. Whenever the single admission charge is $0.10 or less per person;
2. Upon any bona fide employee of the place or event sponsor;
3. Upon any Federal, State or municipal officer or employee on official visits;
4. Upon any news reporter while acting in that capacity;
5. Upon any child under 12 years of age who is admitted free;
6. Upon interscholastic sports events;
7. Upon amounts paid for admission by season ticket or subscription if the amount which would be charged to the holder or subscriber for a single admission is $0.10 or less; or
8. Upon admission to events sponsored by organizations exempt from Federal income tax pursuant to 26 U.S.C. Section 501(c).
C. Tax Rate – Reduced or Free Admissions. Whenever any person is admitted free or at reduced rates to any place under circumstances where an admission charge is made to other persons for the same or similar accommodations the admission tax shall be payable by the person so admitted in an amount equal to the admission tax payable by such other persons for the same or similar accommodations; provided, that this subsection shall not apply where the admission charge to senior citizens and/or children is less than the general admission charge or when all such class of persons are admitted free.
D. Tax Rate – Off-Premises Sales. Whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place and a price or charge is made in excess of the admission charge at the place, the rate of admission tax shall be 10 percent of such excess (in addition to the admission tax on the basic admission charge), payable by the person paying the admission charge, and to be collected and remitted in the manner provided in EMC 3.07.070 by the person selling such tickets.
E. Tax Rate – Permanent or Box Seats. In the event any person obtains the permanent use of boxes or seats or otherwise leases, reserves, or licenses the use of any box or seat in any place for which an admission charge is collected, the rate of admission tax shall be 10 percent of the amount 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, which tax shall be collected and remitted in the manner provided in EMC 3.07.070 by the owner or operator of the place. [Ord. 434 § 2, 1992; Ord. 22 § 2, 1946.]
3.07.030 Application of admission tax to refreshments, food, entertainment or merchandise.
Notwithstanding the rate provided in EMC 3.07.020:
A. Flat Rate Charge. In the event admission to any public performance for profit at any roof or beer garden, cabaret or other similar entertainment is wholly or in part included in the price paid for refreshments, service or merchandise, the admission tax shall be 15 percent of the admission charge, here deemed to be 20 percent of the amount paid for refreshments, service or merchandise.
Admission charges of $0.20 or less shall be exempt under this subsection.
B. Cover Charges. In the event a fixed admission charge, including a “cover charge,” is imposed upon each person admitted, and the same is fair and reasonable in comparison with charges generally made for similar performances or entertainments, the admission tax shall be five percent of the cover charge.
C. Hidden Charges. In the event no fixed admission or cover charge is imposed, but the prices charged for refreshments, service or merchandise are higher during the time entertainment or dancing is provided than at other times, or if the prices charged are substantially higher than are charged by other places furnishing the same class of food or services but which do not furnish entertainment or dancing, the admission tax shall be 15 percent of the admission charge, here deemed to be 20 percent of the total amount so paid for refreshments, service or merchandise.
If the price paid for refreshments, service or merchandise does not exceed $2.50, no admission charge is deemed included in the price paid; if, however, the price paid for refreshments, service or merchandise exceeds $2.50 the admission tax shall be computed upon the total amount thereof, even though expended on behalf of more than one person, shall not be prorated among the persons of the party.
D. Minimum Charges. In the event a minimum charge is imposed or a so-called “food ticket” is required to be purchased by the person admitted and such minimum charge or “food ticket” is later accepted by the management in full or part payment of food or other refreshments served, the admission tax shall be 15 percent of the admission charge, here deemed to be 20 percent of the minimum charge or “food ticket.” [Ord. 434 § 3, 1992; Ord. 22 § 3, 1946.]
3.07.040 Application of admission tax to swimming pools or skating rinks.
Notwithstanding the rate provided in EMC 3.07.020, whenever more than $0.10 is charged for admission to any building or enclosure in which a swimming pool or skating rink is located, or to the pool or rink itself, the amount paid for admission, plus the amount, if any, paid for rental or use of equipment or facilities supplied to the person paying for the admission and necessary to the enjoyment of the admission, shall be deemed the admission charge subject to the admission tax at the rate of five percent, payable by the person paying the admission charge and to be collected and remitted by the person to whom the same is paid in the manner provided in EMC 3.07.070. [Ord. 434 § 4, 1992; Ord. 22 § 4, 1946.]
3.07.050 Application of admission tax to license to use or enter resort, picnic grounds or other real property.
Notwithstanding the rate provided in EMC 3.07.020:
A. Whenever more than $0.10 is charged to gain single admission to use or enter any resort, picnic grounds, or other real property, the entire amount so paid is subject to the admission tax EMC 3.07.020, even though such amount includes a charge for use of equipment and facilities such as tables, stoves and/or bath houses. If a lesser amount is 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 unless it constitutes or is part of an “admission charge” or is a “place,” as defined in EMC 3.07.010.
B. Whenever an organization or club acquires the sole right to use a resort, picnic grounds or other real property solely for the enjoyment of its members or employees and their friends, the amount paid for such right is an admission charge subject to the admission tax of EMC 3.07.020; provided, that if the organization or club in turn charges its members or employees all or part of the amount so paid, such individual charge shall be not subject to the admission tax.
C. Amounts paid for the privilege of parking motor vehicles in a resort, picnic grounds or other real property do not constitute an admission charge unless the amount of such charge is determined by the number of passengers in the motor vehicle, 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 motor vehicle, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge subject to the admission tax of EMC 3.07.020. The admission tax is payable 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 EMC 3.07.070. [Ord. 434 § 5, 1992; Ord. 22 § 5, 1946.]
3.07.060 Admission tax – Ticket, card – Price shown.
The price (exclusive of the tax to be paid by the person paying for admission) to 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 shall be 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. 22 § 6, 1946.]
3.07.070 Admission tax – Collection and reporting.
A. Collection. Every person receiving any admission charge 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 Treasurer as herein provided.
B. Personal Liability. Any person required to collect the admission tax imposed under this chapter who fails to collect the same, or, having collected the same, fails to report and/or remit the same to the City Treasurer in the manner prescribed by this chapter, whether such failure be the result of his or her own act or the results of acts or conditions beyond his or her control, shall nevertheless be personally liable for the amount of such tax, and shall be subject to a civil fine not to exceed $500.00.
C. Reporting and Remittance. Admission taxes due shall be reported and remitted monthly by the person receiving the tax to the City Treasurer on or before the end of the succeeding calendar month. The person receiving any payment for admissions shall prepare and file a return upon such forms and setting forth such information as the City Treasurer may require, showing the amount of the tax upon admissions for which he or she is liable for the preceding monthly period, and shall sign and transmit the same to the City Treasurer with a remittance for the amount.
The City Treasurer may upon application require verified annual returns.
D. Reporting for Transitory Businesses. In the event that any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the admission tax and the same is of a temporary or transitory nature, the City Treasurer may require the report and remittance of the admission tax immediately upon the collection of the same 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 City Treasurer may and shall determine. The City Treasurer’s requirement shall be noted upon the certificate of registration.
E. Late Fees – Interest – Audits. Any report not timely filed shall be subject to a late fee of 10 percent of the amount due, minimum $25.00. Any admission tax not timely remitted shall bear interest at the rate of one percent per month from the date due. The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections be at all reasonable times subject to examination and audit by the City Treasurer.
F. Attorney’s Fees. In the event the City Treasurer resorts to civil litigation to collect any admission tax, any judgment entered shall include an award of the City’s reasonable attorney’s fees. [Ord. 677 § 3, 2008; Ord. 434 § 6, 1992; Ord. 22 § 7, 1946.]
3.07.080 Admission tax – Application for registration – Procedure.
Any person conducting or operating any place for entrance to which an admission charge is made shall, prior to opening for business and on a form or forms prescribed by the City Treasurer, make application to and procure from the City Treasurer a certificate of registration, the fee for which shall be $15.00 and which certificate shall continue valid until the thirty-first day of December of the year of issue. Such certificate of registration, or duplicate original copies thereof to be issued by the City Treasurer without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. [Ord. 434 § 7, 1992; Ord. 22 § 8, 1946.]
3.07.090 Admission tax – Application for registration – Applicant.
Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in EMC 3.07.070 by the owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a certificate of registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the Treasurer of the issuance of such certificate and the joint liability for collection and remittance of such tax. [Ord. 22 § 9, 1946.]
3.07.100 Admission tax – Enforcement – Treasurer.
The 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 the rules and regulations shall be on file and available for public examination in the Treasurer’s office. Failure or refusal to comply with any such rules and regulations shall be deemed in violation of this chapter. [Ord. 22 § 10, 1946.]