Chapter 5.24


5.24.010    Imposed.

5.24.020    Collection.

5.24.030    Examination of records.

5.24.010 Imposed.

An admissions tax is hereby imposed on all fees, assessments and charges for admissions to for profit public entertainment, cabaret, adult entertainment, film, stage, and such other events where admission is conditioned upon payment of a fee or charge, and the event is for purposes other than a nonprofit enterprise. The admissions tax shall be in the amount of five percent of the gross receipts received from the admission fees and charges collected. Funds generated by this shall be reported and paid on forms prepared by the city clerk, treasurer or administrator and reporting procedures used with business and occupation tax reporting as required in accordance with Chapter 5.04 LFPMC may be used for the admissions tax. (Ord. 702 § 1, 1996)

5.24.020 Collection.

The city clerk/treasurer and/or city administrator is authorized and directed to collect tax revenues from the admission tax, and to pay the same into the several city funds in accordance with the direction of the city council and the annual budget of the city. (Ord. 702 § 2, 1996)

5.24.030 Examination of records.

Taxpayers subject to the admissions tax may be audited, records examined and reviewed, and fines and penalties paid, in accordance with the same procedure established in Chapter 5.04 LFPMC for the business and occupation tax. (Ord. 702 § 3, 1996)