Chapter 7.22
CARNIVALS AND CIRCUSES

Sections:

7.22.010    Tax required.

7.22.020    Unlawful acts.

7.22.010 Tax required.

Every traveling circus, carnival or similar business or entertainment activity, hereafter doing business within the city, for any period or periods of less than thirty continuous days shall before commencing doing business, as to each such period:

A.    Pay or may arrangements for payment to the applicable tax collecting authority, all local taxes lawfully imposed upon the business for such period by virtue of any of the following provisions of this code:

a.    Chapter 5.12, admissions tax;

b.    Chapter 7.12, amusement devices;

c.    Chapter 5.04, local option sales tax;

d.    Chapter 7.48, local option gambling tax; and

B.    Post with the city a cash bond in the sum of three hundred dollars to guarantee payment of the admissions tax, Chapter 5.12. (Ord. 2659 § 1, 1982)

7.22.020 Unlawful acts.

It is unlawful for any business activity subject to the provisions of Section 7.22.010 including any owners, officers or employees thereof, during the course of doing business within the city to conduct the business in violation of any applicable state or local law, statute or ordinance. (Ord. 2878 § 5, 1985: Ord. 2659 § 2, 1982)