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HomeMy WebLinkAbout0876 ,- 1'1' V~.Lnl'U"l"'.l:I nv.vt\:1 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ARCADIA, CALIFORNIA, AMENDING SECTIONS 1, 2, 3, 4, 5, AND 7 OF ORDINANCE NO.8~0 OF SAID CITY. THE CITY COUNCIL OF THE CITY OF ARCADIA DOES ORDAIN AS FOLLOWS: SECTION 1. That Sections 1, 2, 3, 4, 5, and 7 of Ordinance No. 830 entitled: "An Ordinance of the City Council of the City of Arcadia, California, providing for the payment of Taxes for Admission to Places _ at which Horse Racing or Harness Horse Racing Events are Held, and to Other Places of Public Amusement or Entertainment, and Repealing Ordin- ance No.612 of Said City and All Ordinances Amendatory Thereof.", passed, approved and adopted August 21, 1951, be and the same are each hereby amended to read respectively as follows: "SECTION 1. DEFINITIONS. For the purposes of this Ordinance, certain words and phrases shall be construed as in this Section set forth unless it is apparent from the entire context that a different meaning is intended. (a) "Attend" includes the terms see, view, witness, enjoy, watch, be present at and participate in. (b) "Charge or Admission Price" includes, in addition to or in lieu of money, any valuable consideration paid, given or received in exchange for the right or privilege of admittance to any premises or attending any event, and any additional consideration paid, given or received, after admission to any premises, in exchange for the right or privilege of admission to or use of any portion of such premises or any accommodations or facilities therein located or provided. (c) "Conduct" includes operate, carry on, maintain, keep, render, perform, hold, give, put on and exhibit. (d) "Event" includes any meeting, performance, race, dance, demonstration, exhibition, transaction, show, featur~J and attraction for which a separate or additional charge or admission price is paid for the right or,privilege of attending the same. (e) "Operator" includes any person owning, operating, conduct- ing, directing, managing or controlling, alone or in conjunction with others, in whole or in part, as principal, agent, officer, employee -1- "'"~') r:tcl, f7t . . . t t or independent contractor, any business admission to any event or portion of which is subject to the tax imposed by either Section 2 or by Section 3 of this Ordinance. (f) "Patron" includes any person who pays or on account of whom is paid any charge or admission price for the right or privilege of being admitted to any premises for the purpose of attending anv event thereat. (g) "Person" when not preceded by the word "individual", in- cludes any person, firm, association, organization, partnership, business trust, Massachusetts Trust, company and corporation, and every City, county, state, federal, governmental, political, publiC or quasi-public unit, body, agency or entity. (h) "Premises" includes any property, building, structure, enclosure, location or place, whether improved or not, and whether or not the same be owned by any individual person or by any person as defined in the preceding subsection at, in, or upon which any event is conducted, or at or from which any event may be attended. (i) "Seating Capacity" means the total number of seats pro- vided upon any premises by an operator for the use of patrons ad- mitted thereto for the purpose of attending any event thereat. When standing room is provided for or is available to patrons upon any premises, in conjunction with seats or otherwise, each 10 square feet of such standing room shall be equivalent to and shall be considered as one seat or seating space for the pur- pose of determining the total seating capacity of any premises. (J) "Service Pass" is any ticket, token, book or device, issued without monetary consideration, by an operator to bonafide employees, servicemen, tradesmen, caterers, vendors of food or mer- chandise upon the premises, city, county, state or federal government officials on official business, participants in any event upon the premises or employees of such participants, or other persons whose admission to the premises is or may be required for the performance of some duty or professional service to, or work for, such operator, entitling the holder thereof to admittance, without charge or admission price, to the operator's premises or to any event conduct- -2- , ed thereat. When more than one such device is issued by an operator to any individual person, only one such device shall be deemed to be a service pass within the meaning of and for the application of the provisions of this Ordinance. (k) "Admission" includes every act of entry by a person or patron to any portion of any premises. (1) "Season Pass" shall mean and include every season ticket, season pass, pass book, club membership, membership card, association membership or insignia, or other device or token (other than a ser- t vice pass) the ownership or possession of which entitles the owner . or holder thereof to admission more than one time to any premises. SECTION 2. ADMISSION TAX - HORSE RACING. When a charge or admission price for a single admission is paid for the right or privilege of being admitted to any pre~ises 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 Cents (10!) upon each payment for admission of One Dollar ($1.00) or less; a tax of fifteen cents (15!) upon each payment for admission of more than One Dollar ($1.00) but less than Two Dollars ($2.00); a tax of ~enty Cents (20i) upon each payment for admission 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. SECTION 3. ADMISSION TAX - 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 seating capacity of one thousand (1000) or more (other than tennis courts while used t solely for tennis playing and tennis matches, and golf courses and t golf driving ranges while used solely for golf matches, golf pla7- ing, golf practice or instruction, and any premises while used solely for amateur athletic contests in conjuncti.on 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 entertainment or amusement whatsoever (other than horse racing meetings or harness t horse racing meetings which are subject to the provisions of the preceding Section) is conducted) there is hereby levied and assessed -3- y and there shall be paid and collected a tax of Ten Cents (10,) upon each payment for admission of One Dollar ($1.00) or less; a tax of Fifteen Cents (15t) upon each payment for admission of more than One Dollar ($1.00) but less than Two Dollars ($2.00); a tax of Twenby Cents (20~) upon each payment for admission 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. SECTION 4. The tax levied and assessed by or under this Ordinance is hereby imposed upon each person or patron by or on account of whom payment is made for admission 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. The tax imposed by this Ordinance shall be collected for the City of Arcadia by the operator at the time and place where the tax is due or payable, and thereafter shall be accounted for and paid over to tee City of Arcadia by such operator at the time and in the t manner in this Ordinance hereinafter specified. . t SECtION 5. SEASON PASSES,.. PERMANENT USE OR LEASE OF BOXES OR SEATS. If admission to any premises or event is under or by t 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. The rate of the tax on each such season pass shall be the rate spe6itied in Sections 2 and 3 of this. Ordinance applicable to the quotient of the total amount paid for such season pass divided by the total number of events to which such season pass entitles the holder or owner there- of to be admitted. The amount of the tax on such season pass shall be the product of such rate multiplied by the total number of events to which such season pass entitles the holder or owner thereof to be admitted, and shall be due and payable and paid and collected at the time such season pass is purchased. , In the case of persons having the permanent use of boxes or seats or a lease for the use "of a box or seat at any premises, a . tax equivalent to the tax imposed under Section 2 or 3 (whichever is applicable) based on the amount for which a similar box or seat is sold tor each event, is hereby levied and assessed and shall be collected and paid for each. event for which the box or seat is thus reserved for the lessee or holder. SECTION 7. MANNER OF ACCOUNTING. At the times required by the preceding Section, the operator shall file with the City Treasurer of the City of Arcadia a written statement setting forth the number of single admissions to the premises tor which a charge or admission price was paid, the number of season passes and the price or admission charge paid for such season pass~s to the premises, the . total number of leased seats at the premises or leases ot 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 ad- mission, 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 Ordinance upon each of the foregoing, the period of time covered by the accounting, and such other information t as may be required by the City Treasurer for a proper understanding of such statement, and a complete audit of the taxes due thereunder. Such statement shall be dated, subscribed by the individual making the statement stating the capacity in which the signer makes the same, and the signer shall certify, under penalty of perjury, that the statements made therein are, to the best of his information, know- ledge and belief, true and correct. Such statement shall be accompani- ed by payment, in legal tender or in other form approved by the City Treasurer, of the total amount of taxes shown in said statement to be due and payable under the terms of this Ordinance for the period thus accounted for, plus all penalties that may be due thereon under the terms hereof. All taxes and penalties thus received shall be deposited by the City Treasurer in the General Fund, unless the City Council by Resolution directs otherwise." SECTION 2. The City Clerk shall certify to the adoption of thiS Ordinance and prior to the expiration of fifteen (lS) days from the passage hereof shall cause the same to be published once in the Arcadia Bulletin, a newspaper of general circulation publish- -5- / ed and circulated in the City of Arcadia. I HEREBY CERTIFY that the foregoing Ordinance was adopted adjourned . at a/regular meeting of the City Council of the City of Arcadia held on the 28th day of October . 1953. by the affirmative vote of at least three Councilmen. to-wit: AYES: Dew. Hulse, Kennett, Nottingham and Schmocker NOES: None ABSENT: None . ~~ dity Clerk of the City of Arcadia SIGNED AND APPROVED this 28th day or October , 1953. ATTEST: a . .~~ -6- (2uJ 9'1 t