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ORDINANCE NO. 1775
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
ARCADIA AMENDING VARIOUS SECTIONS OF CHAPTER 6,
PART 2 OF ARTICLE II OF THE ARCADIA MUNICIPAL
CODE CONCERNING THE ADMISSIONS TAX
WHEREAS, the City has an existing ordinance which applied
an admissions tax to various events as defined in 2622.2 of the
Arcadia Municipal Code, and
WHEREAS, the proceeds of this tax are for the general
fund, and
WHEREAS, there are periodic revisions to update the Arcadia
Municipal Code.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARCADIA
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. The Arcadia Municipal Code is hereby amended
by amending Section 2621.5 to read as follows:
"2621.5. CONDUCT. "Conduct" includes operate, carryon,
maintain, keep, render, perform, hold, give, put on, organize,
sponsor and exhibit."
SECTION 2. The Arcadia Municipal Code is hereby amended
by amending Section 2621.6 to read as follows:
"2621.6. EVENT. "Event" includes any meeting, performance,
race, dance, demonstration, competition, exhibition, transaction,
show, feature and attraction for which a separate or additional
charge or admission price is paid for the right or privilege of
attending the same."
SECTION 3. The Arcadia Municipal Code is hereby amended
by amending Section 2621.7 to read as follows:
"2621.7. OPERATOR. "Operator" includes any person
owning, o~erating, conducting, directing, sponsoring, managing
or controlling, alone or in conjunction with others, in whole or
in part, as principal, agent, officer, employee or independent
contractor, any business admission to any event or portion of which
is subject to any tax imposed by any provision of this Part."
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SECTION 4. The Arcadia Municipal Code is hereby amended
by amending Section 2621.12 to read as follows:
"2621.12. SEASON PASS. "Season Pass" shall mean and
include every season ticket, season pass, pass book, club member-
ship, membership card, association membership or insignia, mail
order ticket, or other device or token (other than a service pass)
the ownership or possession of which entitles the owner or holder
thereof to admission more than one time to any premises for an
event."
SECTION 5. The Arcadia Municipal Code is hereby amended
by amending Section 2622.2 to read as follows:
"2622.2. OTHER EVENTS. When a charge or admission price
for a single admission is paid for the right or privilege of being
admitted to any premises having a capacity of one
thousand (1,000) or more (other than tennis courts while used
solely for tennis playing and tennis matches, golf courses and
golf driving ranges while used solely for golf matches, golf
playing, golf practice or instruction, and any premises while
used solely for amateur athletic contests in conjunction with which
neither animals nor mechanical devices of any kind are used as part
of the contest), at, in or upon which premises any form of enter-
tainment, amusement, or competition whatsoever (other than horse racing
meetings or harness horse racing meetings which are subject to the provi-
sions of the preceding section) is conducted, there is hereby
levied and assessed and there shall be paid and collected a tax of
thirty-five cents (35i) [20i] upon each payment for admission of
less than two dollars ($2.00): a tax of fifty cents (50i) [25i]
upon each payment for admission of two dollars ($2.00) or more but
less than three dollars ($3.00): a tax of sixty-five cents (65i)
[35i] upon each payment for admission of three dollars ($3.00)
or more but less than four dollars ($4.00): a tax of eighty cents
(80i) [35i] upon each payment for admission of four dollars ($4.00)
but less than seven dollars ($7.00): a tax of one dollar and
twenty cents ($1.20) [40,e!] upon each payment of admission of
seven dollars or more. When admittance is allowed by free pass
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to any premises for the purpose of attending any event thereat,
there is hereby levied and assessed and there shall be paid and
collected a tax of twenty-five cents (2St) for each admittance
by free pass."
SECTION 6. The Arcadia Municipal Code is hereby amended
by amending Sections 2622.3 and 2622.3.1 to read as follows:
"2622.3. SEASON PASSES. If admission to any premises or
event is under or by virtue of a season pass for which any charge
or admission price has been paid, the tax due thereon shall be
paid and collected at the time and place that such season pass is
purchased unless the City Council approves an alter-
native.
2622.3.1. SAME. RATE AND AMOUNT. The rate of the tax on
each such season pass shall be that rate which is made applicable
by either Section 2622.1 or Section 2622.2 to the quotient of the
total amount paid for such season pass divided by the total num-
ber of events to which such season pass entitles the holder or
owner thereof to be admitted. The amount of the tax on such season
pass shall be the product of such rate multiplied by the total
numer of events to which such season pass entitled the holder or
owner thereof to be admitted, ~~d shall be due and payable and
paid and collected at the time iuch season pass is purchased unless
an alternative procedure is apl-Jl~lOVed by the City Council."
SECTION 7. The Arcadia Municipal Code is hereby amended
by amending Section 2623.6 to read as follows:
"2623.6. ALTERNATE PROCEDURE. Upon the filing by an
operator with the Council of a written application setting forth
good cause for a modification of the time and manner of accounting
for and payment of taxes due under this Part, the Council may,
by the approval of at least three of its members entered upon
the Council minutes, authorize such operator to account for and to
pay over to the City all taxes due, payable or paid under the
provisions of this Part at a time or times and in a manner other
than those specified in this Part. The City Council may, on its
own motion ;initiate and authorize such modifications."
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SECTION 8. The Arcadia Municipal Code is hereby amended
by amending Section 2624.1 to read as follows:
"2624.1. POSTING OF BONDS. Every operator shall, before
engaging in any business, admission to any premises, portion or
event of which is subject to the tax imposed by this Part, post
with the Treasurer a cash bond equal to the amount of the maximum
tax payable by patrons thereof multiplied by the total
capacity of the premises, multiplied by the number of events
scheduled thereat. Subject to approval of the city Council, the
cash bond may be based on the maximum tax payable by patrons
thereof, multiplied by the number of events scheduled, multiplied
by the City approved estimate of total attendance. The requirements
set forth in this section reqardinq bonds, may be waived by the
Citv Council."
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SECTION 9. If any section, subsection, sentence, clause,
phrase or portion of this ordinance is, for any reason, held to be
invalid or unconstitutional by the decision of any court of compe-
tent jurisdiction, such decision shall not affect the validity of
the remaining portions of this ordinance. The City Council of the
City of Arcadia hereby declares that it would have adopted this
ordinance and each section, subsection, sentence, clause, phrase or
portion thereof irrespective of the fact that anyone or more
sections, subsections, sentences, clauses, phrases or portions be
declared invalid or unconstitutional.
SECTION 10. Neither the adoption of this ordinance nor
the repeal hereby of any ordinance shall in any manner affect the
prosecution for violation of ordinances, which violations were
committed prior to the effective date hereof, nor be construed as
affecting any of the provisions of such ordinance relating to the
collection of any such license or penalty or the penal provisions
applicable to any violation thereof, nor to affect the validity of
any bond or cash deposit in lieu thereof, required to be posted,
filed or deposited pursuant to any ordinance and all rights and
obligations thereunder appertaining shall continue in full force
and effect.
SECTION 11. The Clerk of the Council shall certify to the
passage and adoption of this ordinance and shall cause the same to
be published in the official newspaper of the City of Arcadia with-
in fifteen (15) days after its adoption.
PASSED AND ADOPTED BY THE CITY COUNCIL of the City of Arcadia
at its regular meeting held on the 7th day of June, 1983.
SIGNED AND APPROVED this 7th day of June, 1983.
ATTEST: . ~ J;
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C~ty C er 0 the City of Arcad~a
ty of Arcad~a
I HEREBY CERTIFY that the foregoing ordinance was adopted at
a regular meeting of the City Council of the City o!~ ~rcadia,.,,/.
California, held on the 7th da~ of June, .1983;:; /by _the~~f~f:~rma-
tive vote of at least three Counc~lmen, to w~t: ' -~
AYES:
NOES:
ABSENT:
Councilmen Haltom, Pellegrino &
None
Councilmen Dring, Hannah
Lojeski:~ :---:::-
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City Clerk of the City of Arcadia
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