Chapter 3.04


3.04.010    Authority.

3.04.020    Definitions.

3.04.030    Imposed.

3.04.040    Payment schedule.

3.04.050    Deposit and permit required.

3.04.060    Records--Requirements.

3.04.070    Records--Inspection.

3.04.080    Refund.

3.04.090    Delinquent notice.

3.04.100    Rules and regulations promulgation.

3.04.110    Prohibited acts.

3.04.120    Violation--Penalty.

3.04.010 Authority.

The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue purposes. (Ord. 345 §1, 1944)

3.04.020 Definitions.

In construing the provisions of this chapter the following definitions shall be applied:

“Admission” means any payment or remuneration paid or received for the privilege of viewing any performances, entertainments or dances, and shall include complimentary tickets issued for any such performances, entertainments or dances.

“Person” means “company,” “corporation,” “co-partnership” or “individual.”  (Ord. 345 §2, 1944)

3.04.030 Imposed.

A. From and after the passage, approval and publication of the ordinance codified in this subsection, the taxes to be collected on all such entertainments and shows shall be two mills on each admission; with a minimum charge of one dollar on any single show or entertainment; provided, however, that such minimum charge shall not apply to any regularly scheduled theater performance.

B. From and after the passage, approval and publication of the ordinance codified in this subsection, there is levied an admission tax of four percent on all swimming pool admissions. This tax shall be included in the admission charge and shall be figured on the gross receipts from the sale of all admission tickets. (Ord. 564, 1961; Ord. 481 §1, 1955; Ord. 345 §3, 1944)

3.04.040 Payment schedule.

The tax imposed under this chapter shall be payable on or before the fifteenth of the month following the end of each monthly period to the clerk/treasurer of the city. The taxpayer shall make out a return setting forth the total number of each type of admission for the monthly period, sign and transmit the same to the clerk/treasurer of the city, together with a payment of the tax as computed according to Section 3.04.030 for the monthly period last past. (Ord. 345 §4, 1944)

3.04.050 Deposit and permit required.

A deposit of fifteen dollars shall be paid before each event listed under this chapter, and a permit issued for such event, where any paid admission is charged for such entertainment, as mentioned in this chapter, and the city clerk/treasurer shall issue a permit for such event, to be on public exhibit at the time the event is taking place, and the deposit shall be applied upon the tax due. Furthermore, if the tax does not equal the deposit, the depositor shall be refunded the balance after the tax has been collected. (Ord. 426, 1950:  Ord. 345 §4A, 1944)

3.04.060 Records--Requirements.

A. It shall be the duty of each taxpayer to keep and enter in a proper book, or set of books or records, a daily account, which accurately lists the totals of each type of admission for each day, which account shall always be open to the inspection of the city clerk/treasurer and members of the city council, and from which the officers may verify the return made by the taxpayer.

B. The applications, statements or returns made to the city clerk/treasurer pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of any person excepting the mayor, the city attorney, city clerk/treasurer and members of the city council. (Ord. 345 §5, 1944)

3.04.070 Records--Inspection.

If any taxpayer fails to make his return, or if the city clerk/treasurer is dissatisfied as to the correctness of the return of any taxpayer, the officer or his agent may enter the premises of the taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the tax or to determine the correctness for such statement as the case may be and may examine any person under oath administered by the officer or his agent, touching the matters inquired into, may fix a time and place for an investigation of the correctness of the return, and may issue a subpoena to the taxpayer or any other person, to attend upon such investigation, and then testify under oath administered by the officer or his agent, in regard to the matters inquired into and by subpoena require him or any person to bring with him such books, records and papers as may be necessary. (Ord. 345 §6, 1944)

3.04.080 Refund.

If the city treasurer, upon investigation, or upon checking returns, finds that the tax paid on any of them is more than the required amount of the tax payer, he shall refund the amount overpaid by a warrant upon the general fund. If the city treasurer finds that the tax paid is less than required, he shall send a statement to the taxpayer showing the balance due, who shall, within three days pay the amount shown thereon. (Ord. 345 §7, 1944)

3.04.090 Delinquent notice.

If any taxpayer fails to make his return or pay the tax therefor within three days after the same becomes due, the city treasurer shall ascertain the amount of the tax due and shall notify such taxpayer thereof who shall be liable therefore in any suit of action by the city for collection thereof. The city treasurer shall also notify the city attorney in writing, of the name of such delinquent taxpayer, and the amount due from him, and the officer shall, with the assistance of the city treasurer collect the same by any appropriate means or by suit or action in the name of the city. (Ord. 345 §8, 1944)

3.04.100 Rules and regulations promulgation.

The city treasurer shall have the power, and it shall be his duty from time to time to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law, for the purpose of carrying out the provisions thereof, and it shall be unlawful to violate or fail to comply with any such rule or regulation. (Ord. 345 §9, 1944)

3.04.110 Prohibited acts.

It is unlawful for any person liable to tax under this chapter to fail or refuse to make return or pay the tax when due, or for any person to make any false or fraudulent return or false statement or representation in or in connection with, any such return or to allow or to abet another in any attempt to evade payment of the tax or fail to appear and testify in response to subpoena issued in pursuance hereto or to testify falsely upon any investigation of the correctness of a return, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter. (Ord. 345 §10, 1944)

3.04.120 Violation--Penalty.

Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the city treasurer pursuant thereto, shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not to exceed one hundred dollars or by imprisonment in the city jail not to exceed thirty days, or by both such fine and imprisonment. (Ord. 345 §12, 1944)