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HomeMy WebLinkAbout1613 ORDINANCE NO. 1613 AN ORDINANCE OF THE CITY OF ARCADIA AMENDING PART 2, CHAPTER 6 OF ARTICLE II OF THE ARCADIA MUNICIPAL CODE BY LEVYING AN ADMISSION TAX ON FREE PASSES FOR HORSE RACING AND HARNESS HORSE RACING EVENTS FOR USUAL CURRENT EXPENSES OF THE CITY OF ARCADIA THE CITY COUNCIL OF THE CITY OF ARCADIA DOES HEREBY ORDA IN AS FOLLOWS: SECTION 1. That Arcadia Municipal Code Section 2621.8 is hereby 'amended to read as follows: "2621.8. PATRON. "Patron" includes any person who pays or on account of whom is paid any charge or admission price or who is granted a free pass for the right or privilege of being admitted to any premises for the purpose of attending any event thereat." SECTION 2. That the Arcadia Municipal Code is hereby amended by adding Section 2621.15 thereto to read as follows:. "2621.15. FREE PASS. "Free Pass" is any ticket, token, book or device, other than a service pass, issued by an operator without mopp.tary consideration, or an allowed entry without mone- tary consideration, to any person o~ patron entitling the person or p~tron to admittance to the operator's premises or to any event conducted thereat. For the purposes of this part. the phrase "monetary consideration" shall not include any admission tax paid or collected pursuant to this part." SECTION 3. That Arcadia Municipal Code Section 2622.1 is hereby amended to read as follows: "2622.1. HORSE RACING AND HARNESS HORSE RACING. When a charge or admission price for a single admission is paid for the right or privilege of being admitted 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 ten -1- 1613 cents (10~) upon each payment for admission of one dollar ($1.00) or less; a tax of fifteen cents (15~) upon each payment for ad- mission of more than one dollar ($1.00) but less than two dollars ($2.00); a tax of twenty cents (20~) upon each payment for ad- mission of two dollars ($2.00) or more but less than three dollars ($3.00); and a tax of twenty-five cents (25~) upon each payment for admission of three dollars ($3.00) or more. When admittance is allowed by free pass to any premises for the pur- pose of attending any event thereat) there is hereby levied and assessed and there shall be paid and collected a tax of twenty- five cents (25i) for each admittance by free pass. SECTION 4. That Arcadia Municipal Code Section 2623.1 is hereby amended to read as follows: "2623.1. PAYABLE BY WHOM. The tax levied and assessed by or under this Part is hereby imposed upon each person or patron by or on account of whom payment is made for admission or a free pass granted to any premises or portion thereof, and shall be' paid by or on account of such person at the time and at the place when the charge or admission price is paid, or if admittance is by a free pass, before entry is allowed." SECTION 5. That Arcadia Municipal Code Section 2623.4 is hereby amended to read as follows: "2623.4. MANNER OF ACCOUNTING. At the times required by the preceding subsections, every operator shall file with the Treasurer a written statement setting forth the number of single admissions to the premises for which a charge or admission price was paid, the number of season passes and the price or admission charge paid for such season passes to the premises, the total number of leased seats at the premises or leases of any portion of the premises purchased or paid for, the total number of events to which such season passes entitled the owner or holder thereof to admission, the total number of free passes issued and the total -2- 1613 number of events to which such free passes entitled the owner or holder thereof to admission, the total number of events at which such leased seats entitle the purchaser or holder thereof to the use of accommodations or any portion of the premises, and a statement of the total taxes due under the terms of this Part upon each of the foregoing, the period of time covered by the accounting and such other information as may be required by the Treasurer for a proper understanding of such statement and a complete audit of the taxes due thereunder." SECTION 6. That the City Council of the City of Arcadia hereby finds and determines that this ordinance is required for the purpose of fixing the rate of taxation for the purpose of providing a tax levy for the usual current expenses of the City of Arcadia. SECTION 7. 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 com- petent 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 8. 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. -3- 1613 SECTION 9. 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 within 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 23rd day of November , 1977. SIGNED 'AND APPROVED this 23rd day of November , 1977. ATTEST: I HEREBY CERTIFY that the foregoing ordinance was adopted at a regular meeting of the City Council of the City of Arcadia, California, held on the 23rd day of November, 1977, by the affirmative vote of at least three Council members, to wit: AYES: Council Members Gilb, Lauber, Margett, Parry and Saelid None /'~~ ~;:: ' . (,-;. NOES' ."\, -/,. ." /' -' ~'- " - ~.~ 0', ABSENT: None ... -~ ..-, ;;}o<~ r;~ ~c-t~ City Clerk of the ,-c-' .......--\... ...' -,... ^ .....::- -../---../ ~7 ~4- 1613