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HomeMy WebLinkAbout11143 ADMISSION TAX ORDINANCE 4 / � Ordinance No.111 4 An ordinance levying an admission tax on persons paying admissions, or who are admitted free or at reduced rates to any place; fixing the amount and providing for the collection thereof; and prescribing penalties. BE IT ORDAINED BY THE CITY OF FORT ANGELES. 4 Section 1. Definitions: For purposes of this ordinance, words and phrases shall have the following meanings:. 5 6 7 "Admission Charge ", in addition to its usual and. ordinary meaning, shall include a charge made for season tickets or subscriptions, a cover charge or, a charge made for food and refreshments in any place where any free entertainment, recreation or amusement is provided, a charge made for rental or use of equipment or amusement, and where the rental of or facilities for purposes of recreation. 8 the equipment or facilities is necessary which a general admission is'charged, the 9 the admission charge; and a charge made f the charge is determined according to the 10 !i to the enjoyment of the privilege for combined charge shall be considered as or automobile parking where the amount of number of passengers in an automobile. "Treasurer" shall mean the City Treasurer. 11 "Place" includes, but is not restriced to, theatres, dance halls, amphi- 12 1 theatres, auditoriums, stadiums, athletic pavilions and pields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry -go- rounds, ferris wheels, dodge 'ems, roller coaster 13 and observation towers. 14 "Person" means any individuals, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society, 15 • or any group of individuals acting as a unit, whether mutual,.cooperative, fraternal, non - profit or otherwise.}: i 16 ; Section 2. (a) There is hereby levied and imposed upon every person (includi 17 children, without regard to age) who pays an admission charge to any place, includ I a tax on persons who are admitted free of. charge or at reduced rates to any place 18 1 for which other persons pay a charge or a regular highter charge for the same or similar privileges or accommodations, which said tax shall be in the amount of one 19 ' cent for each twenty cents or fraction thereof paid for the admission charge. 20 (b) Whenever the admission charge is ten cents or less, no tax shall be pay- able, nor shall any tax be payable by any bona fide employee of the place or by an 21 federal, state or municipal officer or employee on official visits, or by any newspaper reporter, or by any child under twelve years of age, who is admitted free. (c) Whenever any person is admitted free or at reduced rates to any place at 23 a time when under circumstances where an admission charge is made to other persons` for the same or similar accommodations, a tax shall be payable by the person so 24 admitted in an amount equal to the tax payable by such other persons for the same or similar accommodations. IS 22 25 (d) Whenever the charge to women and children for admission to any place is 26 less than the charge made to men, or when su13h persons are regularly admitted free the lesser charge is not deemed to be a reduced rate under this ordinance, and the 27 amount of the tax payable hereunder by such persons shall be determined by the amount of the actual admission charge paid. 28 (e) Amounts paid for admission by season ticket or subscription shall be 29 exempt only if the amount which would be charged to the holder or subscriber for a single admission is ten cents or less. 30 31 • • 1 2 (f) Whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place, any price or charge made in excess of the established price or charge therefor at such ticket or box office shall be taxable in a sum equal to 10% of the amount of such excess, which tax shall be in addition to the tax on the ticket or box office admission charge, shall be paid by the per- son paying the admission charge, and shall be collected and remitted in the planner provided in Section 5 hereof by the person selling such tickets. (g) Any person having the permanent use of boxes or seats or a lease for the 4 use of any box or seat in any place for which an admission charge is made, in lieu) of the tax imposed herein, shall pay a tax equivalent to 10% of the amount for which 5 a similar box or seat is sold for each performance or exhibition at which the box 6 or seat is used or reserved by or for the lessee or holder, the same to be co11etted and remitted in the manner provided in Section 5 hereof by the owner or operator 1 of the place. 8 Section 3. Whenever an amount of more than ten cents is required to be paid to gain admission to any building or enclosure in which a swimming pool or skating 9 rink is located or to the pool or rink itself, the amount paid, plus the amount, if any, Laid for rental or use of equipment or facilities supplied to the person paying for the admission and necessary to the enjoyment of the privilege for 10 which the admission is charged, shall be deemed the admission charge, and a tax is hereby levied on such admission charge of one cent for each twenty cents or fractin 11 thereof, which shall be paid by the person paying the admission charge and which 12 shall be collected and remitted by the person to whom the same is paid in the manner provided in Section 5 hereof. 13 Section 4. The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuoully 14 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 oainec; 15 and it shall be 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, 16 or to sell an admission ticket or card at a price in excess of the price printed, '• stamped, or written thereon. 17 Section 5. Every person receiving any payment for admissions on which a tax 18 is levied under this ordinance shall collect the amount of the tax imposed from thei person making the admission payment. The tax required to be collected under this 19 ordinance shall be deemed to be held in trust by the person required to collect the same until paid to the Treasurer herein provided. Any person required to 20 collect the tax imposed under this ordinance who fails to collect the same, or, hav ng collected the same, fails to remit the same to the Treasurer in the manner 21 prescribed by this ordinance, whether such failure be the result of his own act or the result of acts or conditions beyond his controld, shall nevertheless be per - 22 sonally liable to the city for the amount of such tax, and shall, unless the remit tance be made as herein required, be guilty of a violation of this ordinance. 23 The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seekin„ admission to anyIflace and shall be reported and remitted by the person receivin the tax to the treasuer in bi- monthly installmentd 24 Y person � Y and remittances therefor on or before the 15th tay of the month next succeeding thq 25 end of the bi- monthly period in which the tax is collected or received: Provided, that the first return and remittance under this ordinance shall be made on or before 26 the 15th day of July, a943, and shall cover the period from and including Fay 1, 1943, to and including June 30, 1943. Payment or remittance of the tax collected 27 may be made by check, unless payment or remittance is otherwise required by +.he Treasurer, but payment by check shall not relieve the person collecting the tax 28 from liability for payment and remittance of the tax to the Treasurer unless the check is honored and is in the full and correct amount. The person receiving any 29 payment for admissions shall make out a return upon such forms and setting forth such information as the Treasurer may require, showin. the amount of the tax upon 30 admissions for which he is liable for the preceding bi- monthly period, and shall 31 sign and transmit the same to the City Treasurer with a remittance for said amounti Provided, that the Treasurer may`in his discretion require verified annual returns from any person receiving admission payments setting forth such additional infor- mation as he may deem necessary to determine correctly the amount of tax collected 1 and payable. Whenever any theatre, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and 2 the same is of a temporary or transitory nature, of which the Treasurer shall be the jura•e, the Treasurer may require the report and remittance of the admission 3 tax immediately upon the collection of the same, at the conclusion of the perfor- mance or exhibition, or at the conclusion of the series of performances or exhib- 4 itions or at such other times as the Treasurer shall determine; and failure to comply with any requirement of the Treasurer as to report and remittance of the 5 tax as required shall be a violation of this ordinance. The books, records and accounts of any person collecting a tax herein levied shall, as to admission chargeas 6 and tax collections, be at all reasonable tires subject to examination and audit 1 by the Treasurer. 7 Section 6. Any person conducting or operating any place for entrance to which 8 ' an admission charge is made shall, on a form prescribed by the Treasurer, make application to and procure from the Treasurer a Certificate of Registration, the 9 fee for which shall be One Dollar ($1.00), which certificate shell continue valid until the 31st "ay of December of the year in which the same is issued. Such 10 1 Certificate of Registration, or duplicate original copies thereof to be issued by the Treasurer without additional char =e, shall be posted in a conspicuous place 11 in each ticket or box office where tickets or admission are sold. 12 Section 7. Whenever a Certificate of Registration is obtained for the pur- pose of operating er conducting a temporary or transitory amusement, entertainment 13 or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed 14 by this ordinance shall be reported and remitted as provided in Section 5 hereof by said owner, lessee or custodian, unless paid by the person conducting the place.i 15 The applicant for a Certificate of Registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodia 16 of the prerises upon which amusement is to be conducted, and such owner, lessee or custodian shall be notified by the Treasurer of the issuance of such certificate! 17 and the joint liability for collection and remittance of such tax. 18 Section 8. The Treasurer shall have power to adopt rules and regulations not inconsistent with the terms of this ordinance for carrying out and enforcing 19 the payment, collection and remittance of the tax herein levied; and a copy of said rules and regulations shall be on file and available for public examination 20 in the Treasurerts O£fide. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this ordinance. 21 22 Section 9. The tax hereby levied and imposed shall be collected and paid on and after l'ay 1, 1943. 23 Section 10. If any portion of this ordinance shall be adjudged invalid, such invalidity shall not affect the portions which are not adjudged invalid. 24 Section 11. Each violation of or failure to comply with the provisions of 25 t•is ordinance shall constitute a separate offense and shall subject the offender to a fine of not to exceed Three Hundred Dollars 0300.00) or to imprisonment 26 in the City Jail for not to exceed ninety (90) days, or to both such fine and imprisonment. 27 Section 12. This ordinance shall be in full force and effect after its 28 passage and approval and from and after its lawful publication and the City Clerk 1 is hereby directed to cause the same to be published. 29 30 31 Passed first reading by the City Commission April lc , , 1943. 1 Passed second reading by the City CormEission April /) , 1943. Passed third reading and finally passed and adopted by the City Commission April , 1943. 2 3 Approved and signed by the Mayor April R k , 1943. • 4 S ., - 6 4 -. ; ter, 7 `'^. 8A ..� mi `" 4 Irk ATTEST; Sep 9 tj _-r, '".., 10 • 11 12 ' 13 APPROVED AS TO FORM 14 15 16 17 18 19 20 21 22 23 • 24 25 26 27 28 29 30 31 City Clerk Published April , 1943.