5.28.005    Definitions.

5.28.010    Admission tax.

5.28.020    Tax included in refreshments, service, merchandise, when.

5.28.030    Collection procedures.

5.28.040    Tax paid to current expense fund.

5.28.050    Advertising fee – Bills and posters.

5.28.060    Violation – Civil penalty.

5.28.070    Exemptions.

5.28.005 Definitions.

"Admission Charge", in addition to is usual and ordinary meaning shall include but shall not be limited to, a charge made for season tickets or subscriptions, a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations, and a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile. A donation for admittance shall also be deemed an admission charge.

"Nonprofit organization" means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. (Ord 99-53 §1)

5.28.010 Admission tax.

There is hereby levied and imposed upon every person who pays an admission charge, a tax in an amount equal to five percent (5%) of such admission charge. No tax shall be levied on any person who is admitted free of charge from whom no compensating payment is obtained. The tax on reduced admission charges shall be charged on such reduced admission charge and not on the regular admission charge. (Ord 99-53 §2; Ord 177 §1, 1950)

5.28.020 Tax included in refreshments, service, merchandise, when.

Any person who pays an admission charge to any public performance for profit at any roof garden, cabaret, floor show or other similar entertainment, to which the charge of admission is wholly or in part included in the price paid for refreshments, service or merchandise, shall pay a tax in an amount equal to three percent (3%) of the price so paid. (Ord 99-53, §3; Ord 177 §2, 1950)

5.28.030 Collection procedures.

Every person owning, or conducting any place where any person is subject to the tax levied by this chapter, shall collect such tax from the person so paying the tax, and shall remit the same to the Finance Officer/Clerk within thirty (30) days from the date the tax is due. (Ord 99-53, §5; Ord 177 §3, 1950)

5.28.040 Tax paid to current expense fund.

The Finance Officer/Clerk shall deposit all taxes imposed under this chapter into the current expense fund of the City. (Ord 99-53, §6; Ord 177 §4, 1950)

5.28.050 Advertising fee – Bills and posters.

Every person, before advertising for or conducting any place of business mentioned in Section 5.28.010, shall obtain from the Finance Officer/Clerk a registration certificate in a form provided by the Finance Officer/Clerk, and for which a fee of one dollar ($1) shall be charged if the amusement or entertainment is within the corporate limits of the City, and a fee of fifteen dollars ($15) if without the corporate limits of the City; Provided, no registration certificate will be required of schools. Putting up posters, or spreading bills within the corporate limits of the City shall be considered advertising within the meaning of this section. (Ord 99-53, § 7; Ord 177 §5, 6, 1950)

5.28.060 Violation – Civil penalty.

Any person violating any provision of this chapter, shall be deemed to have committed a civil infraction and shall be subject to a C-5 penalty as provided in section 1.01.118. (Ord 99-53, §8; Ord 613 §2, 1982: Ord 177 §7, 1950)

5.28.070 Exemptions.

A. Any nonprofit 501(c)(3) organization that promotes and produces its own public performance and collects an admission charge to attend is exempt from collecting an admission tax from persons paying the admission charge. Persons attending these public performances are exempt from paying an admission tax.

B. The admissions tax imposed by this chapter shall not apply to any person paying an admission to any event sponsored or conducted by an elementary or secondary school. For purposes of this chapter, "elementary" or "secondary" school means schools enrolling students in grades kindergarten through twelve.

C. For purposes of greater ease and economy in the administration, collection and enforcement of the admissions tax, all participatory athletic or sporting events are exempted from this chapter. This exemption shall apply but is not limited to participants of fun runs, batting cages, billiards, bowling, golf and swimming. This exemption does not apply to spectators at athletic or sporting events who pay an admissions charge.

D. Any governmental unit. (Ord 06-168) (Ed. Note: Ord 99-53, adopted identical exemptions by creating a new Section 5.28.025, but such section was mistakenly not codified)