Chapter 5.32
ADMISSION TAX
5.32.000 Chapter Contents
Sections:
5.32.001 Administrative provisions.
5.32.002 Business and occupations tax applies.
5.32.005 License required.
5.32.010 Definitions.
5.32.020 Tax Imposed.
5.32.025 Exemptions.
5.32.030 Price to be printed on ticket.
5.32.040 Duty to collect and remit--Reports.
5.32.050 Tax payable quarterly--Penalty for late payment.
5.32.100 Power to adopt regulations for administration and enforcement.
5.32.120 Violations -- Civil Infraction.
(Ord. 7424 §31, 2025).
5.32.001 Administrative Provisions
The administrative provisions contained in OMC Chapter 5.05 shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein.
(Ord. 7424 §31, 2025).
5.32.002 Business and Occupations Tax Applies
The provisions contained in OMC Chapter 5.04 shall be fully applicable to businesses regulated under this chapter.
(Ord. 7424 §31, 2025).
5.32.005 License required
It is unlawful for any person, firm or corporation to engage in business in the City without first obtaining a license pursuant to the provisions of OMC 5.02. Any additional licensing or permitting requirements of this Chapter 5.32 shall also apply.
(Ord. 7424 §31, 2025).
5.32.010 Definitions
For the purposes of this chapter, words and phrases shall have the following meanings:
A. “Admissions charge,” in addition to its usual and ordinary meaning, includes but is not limited in meaning to the following:
1. A charge made for season tickets or subscriptions;
2. A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
3. A charge made for food and refreshment in any place where free entertainment, recreation, or amusement is provided;
4. A charge made for admission to any place defined in this section;
5. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
6. If a general admission fee is charged for entry onto the premises where an activity occurs (such as, and without limitation, a bowling alley or ice skating rink) and if the activity charge is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge; provided, however, that a general admission fee must be charged for entry onto the premises where an activity occurs before the activity charge can be taxed under this chapter.
7. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
8. If the ticket price is accompanied by a service charge, mailing fee, or other ancillary payment, per ticket and/or per order, whether or not they are printed on the ticket, the admission tax shall be based upon the total sum of the admission price plus any such surcharge(s).
9. Any other charge for entrance and observation.
B. “Nonprofit organization” means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts (music, drama, opera, dance or like activity), visual arts, history or science, which for reason of its nonprofit status is considered exempt by the United States government from federal income taxation pursuant to Section 501(C) (3) of the Internal Revenue Code of 1954, 26 U.S.C. Section 501, as now existing or hereafter amended; or a nonprofit organization which sponsors community-wide festival events.
C. “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, social, nonprofit or otherwise.
D. “Place” can be either indoors or outdoors and includes, but is not restricted to, theaters, dance halls, taverns, cabarets, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, bowling alleys, skating rinks, circuses, sideshows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge ’ems, roller coasters, observation towers, and private clubs.
E. “Director” is as defined by OMC 5.02.002.
(Ord. 7424 §31, 2025).
5.32.020 Tax Imposed
There is levied and imposed a tax at the rate of one cent per twenty cents or fraction thereof, paid as an admission charge, upon any person who pays to any place such admission charge, as those terms are defined in Section 5.32.010. Any fraction of tax $0.005 or more shall result in a tax at the next highest full cent.
(Ord. 7424 §31, 2025).
5.32.025 Exemptions
No tax shall be imposed under the authority of this chapter on the following:
A. Admission charges for any activity of any elementary or secondary school, any governmental entity, or any Nonprofit organization.
B. Events sponsored by nonprofit organizations if the nonprofit organization publicly sponsors and promotes the event, and the nonprofit organization receives the use and benefit of the admission charges collected. For the purposes of this exemption for carnivals, “sponsored” means held pursuant to an agreement between the nonprofit organization and the carnival company whereby the nonprofit organization shall receive an amount equal to at least fifteen percent of the gross admission charges collected during the carnival event.
C. Events sponsored by the City, or where the net proceeds are contributed to a City program.
(Ord. 7424 §31, 2025).
5.32.030 Price to be printed on ticket
The price, exclusive of the tax to be paid by the person paying for admission, at which every admission ticket or car 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.
(Ord. 7424 §31, 2025).
5.32.040 Duty to collect and remit –Reports
A. Every person receiving any payment for admissions 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 as provided. Any person required to collect the tax imposed under this chapter who fails to collect the same or, having collected the same, fails to remit the same to the City in the manner prescribed by this chapter, whether such failure is the result of the person’s own act or the result of acts or conditions beyond the person’s control, shall nevertheless be personally liable to the City for the amount of such tax and shall, unless the remittance is made as required, be guilty of a violation of this chapter.
B. The tax imposed under this chapter shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the City in quarterly installments. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the City may require, showing the amount of the tax upon admissions for which the person is liable for the preceding quarterly period, and shall sign and transmit the same to the City with a remittance for said amount; provided, that the Finance Director may in their discretion require verified annual returns from any person receiving admission payments setting forth such additional information as the Finance Director may deem necessary to determine correctly the amount of tax collected and payable.
C. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied under this chapter, and the same is of a temporary or transitory nature, of which the City shall be the judge, the Finance Director 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 shall determine; and failure to comply with any requirement of the City as to report and remittance of the tax as required shall be a violation of this chapter. The books, records and accounts of any person collecting a tax levied under this chapter shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the City.
(Ord. 7424 §31, 2025).
5.32.050 Tax payable quarterly--Penalty for late payment
A. Remittance of the tax imposed by this chapter shall be due and payable in quarterly installments. Remittance therefor shall accompany each return and be made on or before the last day of the month next succeeding the quarterly period in which the tax accrued.
B. Late remittances shall be penalized as per OMC 5.05.
(Ord. 7424 §31, 2025).
5.32.100 Power to adopt regulations for administration and enforcement
The Finance Director 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 levied under this chapter; and a copy of such rules and regulations shall be on file and available for public examination. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(Ord. 7424 §31, 2025).
5.32.120 Violations -- Civil Infraction
A. It shall be a civil infraction for a person, firm, limited liability company or corporation to violate or fail to comply with any term or provision of this chapter. Each day shall be a separate infraction. A person, firm, limited liability company or corporation found to have committed a civil infraction shall be assessed a monetary penalty as provided in OMC Chapter 4.44, Uniform Civil Enforcement.
(Ord. 7424 §31, 2025).