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HomeMy WebLinkAbout0830 ORDINANCE NO. 830. AN ORDINANCE OF THE CITY lXlUNCIL OF THE CITY OF ARCADIA. CALIFORNIA. PROVIDING RlR THE PA1l!ENT OF TAXES FOR ADMISSION TO PLACES AT WHIOI HORSE RACING OR IWlNESS HORSE RACING EVENTS ARE HElD. AND TO OTHER PLACES OF PUBLIC AMUSEMENT OR ENTERTAINMENT. AND REPEALING ORDINANCE NO. 6l2' OF SAID CITY AND ALL ORDINANCES AMENDATORY THEREOF. THE CITY lXlUNCIL OF THE CITY OF ARCADIA. CALIFORNIA. DOES ORDAllf AS FOLIafS : SEC'l'ION 1. DEFINITIONS. For the purposes of this Qrdjnance. certain words and phrases shall be construed all :In this Section set forth unless it is apparent from the entire context that a different meaning is intended: (a) "A1j;tend"' includes the terms see. view. witness. enjey, watch. be IIMErlDED ORD. No,o 7 (" present at and participate :In. (b) "C21arge or Admission Price" includes. in addition to or in lieu of money. 8I'IY' valuable consideration paid. given or received :In exchange for the right or privilege of admittance to any premises or attending any event. and 8I'IY' additional consideration paid, given or received, after admission to any premises, in exchange for the right or privilege of admission to or use!~ portion of such premises or 8I'IY' accommnnda.- tions or facUi ties therein located or provided. (c) "Conduct" includes operate. carry on. maintain, keep. render. perform. hold. give. put on and exhibit. (d) "Event" includes 8I'IY' meeting. performance. race. dance, demonstra- tion. 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 SlllD8. (e) "Operator" includes any person CllIt1ll1g, operating, conducting, direct- ing, managing 1lr controlling. alone or in conjunction with others. in whole or :In part. as pr:lncipal, agent. officer. employee or independent contractor, any business admission to any event or portion of which is subject to the tax :imposed. by Section 2 or Section 3 of this Ordinance. (f) "Patron" includes any persOll admitted to any premises. with or rlthout paying any charge or admission price, for the purpose of attend- ing any event thereat. riJ-{.') \~o -1- o:r-oI ,f~3 0 (g) "Person". when not. preceded by the ward individual. includes an:r person. firm. association. organization. partnership. business trust, Massachusetts Trust, company and corporation. and every city. county. state, federal. governmental, political. public or quasi.-public lUlit. body. sgenc;y or entity. (h) "Premises" includes arr:J' property. building, struc1rore, enclosure, location or place. lIhether improved or not. and lIhether or not the Sa1D3 be owned by any individual person or by any person as defined in the preceding l!Iubsection. at. in or upon which 8tfY event is conducted, or at or from which any event D18iY be attended. (i) "Seating capacity" means the total number of seats provided upon BtJy premises by an operator for the use of patrons admitted thereto for the purpose of attending any event thereat. When standing room is provided for or is available to patrona upon any premises. in conjlUlction'll'i.th seats or othenrise. each 10 square feet of such standing room shall be equivalent to and shall be considered. as one seat or seating space for the purpose of determining the total seat- :Lng capacity of BtJy premises. (j) "Service Pass" is any ticket. token. book or device, issued without charge or valuable consideration. by an operator to bona fide employees, servicemen. tradesmen, caterers. vendors of food. or merchancl1lJ8 upon the premises, city, county, state or federal government officials on official business, participants in 8tfY event upon the premises or employees of such participants, or other persona nose admission to the premises is or mq be required for the performance of some duty. or professional service to, or work for, such operator, entitling the holder thereof to admittance. 'lI'i.thout charge or admission price, to the operator's premises or to 8tfY event conducted thereat. When more than one such device is issued by an operator to any individual person, only one such device shall be deemed pass to be a servicelrithin the meaning of and for the application of the pro- visions of this Ordinance. -2. 0/1-<./ r-;B (') ~. SECrION 2. ADMISSION TAX-HORSE RACING. There shall be levied I BSsessedl r>.~t.i'\\lt\) collected and paid a tax of ten cents (lOi!) upon each admission for lIhich a charge \)~\). t~(). 'i71.> or admission price of one Dollar ($1.00) or less is paid, and a tax of tvren'ty cents (20i!) upon each admission for lIhich a charge in excess of one Dollar ($1.00) is paid, to sny premises at, in or upon which horse racing meetings or harness horse racing meetings are conducted in the City of Arcadia, California. E\) g 7(.. SECTION.3. ADMISSION TAX-OTHER EVENTS. There shall be levied, BSsessedl Vl\~. ~o. collected and paid a tax of ten cents (lOi!) upon each admission for lIhich a charge or admission price of One Dollar ($l~OO) or less is paid, and a tax of twenty cents (20i!) upon each admission for which a charge or sdm1ssion price in excess of One Dollsr ($1.00) is paidl to arr:l premises having a seating capacity of one thousand (11000) or more (other than tennis courte while used sole~ for tennis playing and tennis matches I and goll' courses and goll' driving ranges lIhile used sole~ for goll' matchesl golf plaTingl gall practice or instruction I and arr:l premises 'llhile used sole~ for 8llI8teur athletic contests in cOlljunction 1I'i.th which neither animalB nor lIl9chanical devices of srr:r kind are used as part of the contest) at, in or upon which premises srry form of entertainment or lIIIII18ement whatsoever (other than horse racing lIlgetings or harness horse racing meeting which are subject to the provisions of the preceding Section) is conducted. A:I.<-,';)i.O J SiEC'l'ION 4. WHEN, WHERE AND BY WHO!l TAX PAYABLE. The tax levied and 01l0. i'lu. t;>b assessed under this Ordinance is hereby :Imposed upon each person or patron p~g forI seeking or gaining such admiBsionl and shall be paid by such person at the place where and at the t:1me when the charge or admission price is paid; if for en:r reason no charge or admission price is paid and such admission is subject to the tax 1mposed by this Ordinance I the tax due shall be paid at the time 1Ihen and at the place 1lhere such admission to the premises is gained by such person or patron. The tax :Imposed by this Ordinance shall be collected for the City of Arcadia by the operator at the t:1me and place the tax is due snd ps;yab1e1 and shallthereaf'ter be accounted for and paid over to the City of Arcadia by such operator at the time and in the manner in this Ordinance here:l.natter specified. A. ...1 OtlD. ;;o,'!?' Wider or by v1rtue of a season ticketl season passl pass bookl club membership I SECTION 5. SEASON PASS TAX. U admission to srry premises or event is membership cardl or other device or token other than a service pass. the tax imposed by this Ordinance shall be paid and collected upon each such admission to such event -.3- ad ?-;so or premises. computed upon the charge or admission price paid. by other per80ns or patrons for a:!mi.ssion to or for the use of s1m1lar facilities or accollDllOndations at such event upon the premises. If' s1m1lar facilities or accOlllllondations are not avaiJ.- able to DlBnDerS of the general public upon the payment of a s:lJ1g1e charge or admission price, then the tax shall be computed. paid. and collected upon the basis of the high- est charge made to a DlBnDer of the general public for a single admission to f11rJ por- tion of the premises for such event. WheneVer a person or patron is admitted to BrJY event or premises under or by virtue of rmy device described in this Section other than a service pass, it shall conolusively presumed. for the purpose of imposing the tax established by this Ord:lJ1ance and computing the amount thereof, that the patron or person thus admitted paid to the operator at the time and place of such admission a charge or admission price equal to that paid by other persons or patrons for ad- upon mission to or for the use or s1m1lar facilitiss or accODllllondations at such event/the premises. SECTION 6. TI!lE OF ACCOUNTnlG. If' an event subject to the tax imposed by this ord:lJ1ance is scheduled by the operator to be held for a period of less than seven (7) d~, the operator shall account to the City of Arcadia, in the IIIlIIlIllIr specified :lJ1 the next Section. rith:lJ1 twBnty-four (24) hours after the completion of each suCh single event. If f11rJ such event is scheduled by the operator to be held for a period of more than seven (7) dqs but less than thirty (30) da;ys, the operator shall account to the City of Arcadia :lJ1 like manner on each lIond~ for all preced:lJ1g events not previously accounted for. If rmy such event is scheduled by the operator to be held for a period of more than thirty (30) days, the operator shall account to the City of Arcadia :lJ1 like manner on the twentieth (20th) da;y of each calendar month for all events thus conducted by him from the first (1st) to the fii'teenth (15th) calendar days of such month, and on the fifth (5th) day of each calendar month for all events thus conducted by him from the sixteenth (16th) calendar day to the last calendar da;y of the preceding calendar month. Nothing in this section shall preclude an operator from accounting more frequently or upon a date earlier than here:lJ1 specified. Ah,c..v':O (/, '" SECTION 7. lIANNEIl. OF ACCOUNTING. At the times required by. the preceding ORD. No. 0 Section, the operator shall file with the City Treasurer of the City of Arcadia a written statement of the JIUIliler of persons and patrons admitted. other than by service pass. to the premises and to rmy event held thereat, the charge or admission price paid by such persons and patrons, a statement of the total admissions taxes due upon -4- .. acl V--3'O such admissions under the terms of this Ordinance, the period of time covered by the accounting, and such other information as may be required by the City Treasurer tor a proper understanding oJ: such statement and a complete audit oJ: the tsxes due there~ under. Such statement shall be dated, subscribed by the individual person making the same, state the capacity in which the maker s~ it, and the signer shall certify, under penalty of perjury, that the statements made therein are, to the best of his information, knlllJle~ and belie!, true and correct. Such statement shall be accomp- anied by pa;yment, in legal tender or in other form approved by the City Treasurer, of the total amount of admission taxes shOll'Il by said report to be due and pa;rab1e for the period accounted for under the terms oJ: this Ordinance, plUS all penalties that may be due 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. SEcrION 7A. ALTERNATE PROCE:DIJRE. ~on the filing by an operator with the City Council of a written application setting forth good cause for a modification at the time and manner of accounting tor and payment of' taxes due under this ordinance, the City' Council JIJEY', by the approval of' at least three of' its IIleIIi:Iers entered upon the Council minutes, authorize such operator to account tor and to pay over to the City all taxes due, payable or paid under the provisions oJ: this ordinance at a t1llle or tinl:ls and in a manner other than those specified in Sections 6 and 7 of' this ordinance. SECTION 6. DELINQUENCY PENALTI. The tailure of an operator to pay to the City of Arcadia the entire amount of' taxes due under the provisions of' this Ordinance at the time and in the manner herein prescr:ibed, shall automatically cause the amount of such taxes then 11I1Paid forthwith to become and be delinquent, and a penalty of five per cent (,%) of the taxes so delinquent shall be added and paid by the operator to the CitY' of Arcadia at the tinl:l oJ: accounting or payment. SEcrION 9. POOTING OF BONDS. Every operator shall, before engaging in any business admission to any premises, portion or event of which is subject to the tsx :1JDposed by this Ordinance, post with the City Treasurer a cash bond equal to the amount of' the marlmum tax payable by patrons thereof' multiplied by the total seating capacity of the premiaes, multiplied by the nulltler of events scheduled thereat; pro.- vided, hOll'ever, that :In computing the cash bond no more than the total number of' events within any one accounting period shall be used; and provided further that no such bond shall be required in the event the operator OIIDS the premises upon which .,.. (J('t c"/ f"C5'C) such business is to be conducted. The City Treasurer shall have the right at any reasonable time and place to E'y"m;Ile all books, records, and reports of the operator relative to the matters, required by this Ordinance to be set forth in each account. It' the operator fails to account at the time and in the manner required by tilis Ordinance, or if he fails to permit inspection of his records llhen demand for such inspection is made by the City Treasurer, tile City Council ~, upon notification of any such facts, declare such operator's cash deposit forfeited. SUch forfeiture shall not relieve the operator :from liability for any taxes due upon admissions to s:ny event conducted by him. upon the expiration of the period for which s:ny event shall have been scheduled by the operator, and upon certification by the City Treasurer that all accounts required of an operator under tilis Ordinance have been made by'the operator and audited by the City Treasurer, and that all taxes and penalties due thereunder have been paid over to the City, the City Council shall cause all cash bonds theretofore deposited by the operator with tile City under this Ordinance and not previously declared forfeited as hereinbefore provided to be re- funded to the operator by warrant drmm on tile City Treasurer and executed in the form and marmer as provided for other city warrants. SECTION 10. DUTY OF PEIlFOIUWlCE. Any act required by this Orctinance to be performed by an operator shall be performed by each person included in the de- finition of operator; provided, however, that performance by soy one such person shall be deeIIed performance by all such persons. SECTION ll. TAX A DEBT. The amount of any tax or any penalty imposed by this Ordinance shall be deemed a debt to the City of Arcadia, and any operator violat- ing s:ny of tile provisions of this Ordinance shall be liable to an action in the nams of the City in s:ny Court of competent jurisdiction for the amount of taxes and penal- ties imposed hereby, and attachment shall issue on verified complaint without any bond or affidavit given or required in behal!' of plaintiff. SECTION 12. TAX NOT IN LIEU. The tax imposed by this Ordinance is in addition to any other tax, license or permit fee that IlllIiY be required of any person by any other Ordinance or Ordinances of the City of Arcadia. SECl'ION 13. WAIVER OF TAX. The City Council ~ at any t:\Jne, by the affii-mative vote of at least three of its members entered upon tile Council minutes, waive s:ny or all of tile requirements of tiliB ordinance with respect to any business or went which is conducted or sponsored within the City of Arcadia by llIVinstitution, o -6- uAd ~'() organization, association or corporation which is organized and carried on wholly for the benefit of religious, charitable, educational, recreational or scientific purposes and from which no individual person, other than bona fide employees and help necessar- ily contracted for, receives any gain; remuneration or profit. S!l!X:TION 14. COMPLIANCE NOT EXCUSm BY PROSECUTION. The conviction or punishment of any person for the violation of any provision of this Ordinance shall not exCllBe or exempt such person from pa;yment of any license, tax, fee or penalty due or unpaid under this or my other Ordinance of the City of Arcadia at the time of such conviction. SEC!ION 15. VIOLATIONS AND PUNISHMENT. Any person violating or permitting or responsible for the violating of any of the provisions of this Ordinance shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment in the City Jall of the City of Arcadia, or in the County Jall of the County of Los Angeles, California, as the committing ll1Bgistrate ms;r d:lreet, for a period of not more tl1an six (6) months, or by both such fine and imprisOIlIllllnt. Every such person continuing, committing or permitting the violation of any provisions of this Ordinance shall be deemed guilty of a separate offense for each and every da;v or portion of any da;v during 1lbich any violation of any provision of this Ordinance is committed or permitted. SEC!ION 16. SEVERABILITY OF PROVISIONS. 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 or competent jurisdiction, such decision shall not a1'fect the validity of the remaining portions of this Ord1JJ.. ance. The City Council hereby declares that it would have ldopted this Ordinance, and each section, sentence, clause, phrase, or portion thereof, :Irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. . SEC!ION 17. REPEAlS. Ordinance No. 612 of the City of Arcadia entitled nAn Ordinance of the City Council of the City of Arcadia, California, providing for ps;yment' of taxes for admission to places at which horse racing or harness horse racing meetings are heldn, ldopted November 19, 1946, and all Ordinances amendatory thereof, are hereby repealed. -7- .O.Ad ?0'(J SECTION 18. CERTIFICATION. The City Clerk shall certify to the adoption of this Ordinance and prior to the expiration of f:!i'teen (15) dqs !'rom the passage hereofl shall cause the same to be published once in the Arcadia Bulletinl a news- paper of gene;-al circulation published and circulated in the City of Arcadia. I HEREBY CERTIFY that the foregoing Ordinance was adopted at a regular meeting of the City Council of the City of Arcadia held on the 21wt d~ of , AUjl;ust 1 19511 by the affirmative vote of at least three Councilmen, to witl AYES I Councilmen Kennett, Schmocker and Sullivan NOES I None ABSENT I Councilman Klomp Not voting; Councilman Notting~ ~ ~ . .(;1:l;y fu.erlC~ '!:.he C1~1.a II SIGNED AND APPROVED this 21st d~ of August 1 1951. ATTEST I ~~ ~~~/. Y erkl I -8_ Clu-_I r:5'() ORDINANCE NO. 'i! 30, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ARCADIA, CALIFORNIA, PROVIDING FOR THE PAYMENT OF TAXES FOR ADMISSION TO PLACES AT WHICH HCRSE RACING OR HARNESS HORSE RACING EVENTS ARE HELD, AND TO OTHER PLACES OF PUBLIC AMUSEMENT OR ENTERTAINMENT, AND REPEALING CRDINANCE NO. 612 OF SAID CITY AND ALL ORDINANCES AMENDATORY THEREOF. THE CITY COUNCIL OF THE CITY OF ARCADIA, CALIFORNIA, m ES ORDAIN AS FOLUlWS: Section 1. DEFINITIONS. For the purposes of this Ordnance, 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. :iF (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 ]r emises or attending any event. (c) "Conduct" includes operate, carryon, maintain, keep, render, perform, hold, give, put on and exhibit. (d) "Event" includes any meeting, performance, race, dance, demonstration, exhibition, transaction, show, feature and attraction for which a separate or addi- tional charge or admission price is paid for the right or privilege of attending the same. (e) "Operator" includes any person owning, operating, conducting, directing, managing or controlling, alone or in conjunction with others, in whole or in part~ as principal, agent, officer, employee or independent con- tractor, any business admission to any event or portion of which is subject to the tax imposed by Section 2 or r::?"/ r-30 po (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 re- ceived, 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. '\ cA.?1 ~CJ ' Section 3 of this Ord1 nance. (f) "Patron" includes any person admitted to any premises, with or without paying any charge or ad- mission price, for the purpose of attending any event thereat. (g) "Person", when not preceded by the word individual, includes any person, firm, association, organization, _partnership, business trust, Massachusetts Trust, company and, corporation, and every city, county, state, federa~ governmental, political, pUblic or quasi-public unit, body, agency or entity. . )'r (h) "Premises" includes any property, building, struc- ture, enclosure, location or place, whether improved or not, and whether or not the same be owned by any indiv1dual person or by any person as defined in the preceding sUbsection, at, in or upon which any event is conducted. (i) "Seating capacity" means the total number of seats provided upon any premises by an operator for the use of patrons admitted thereto for the purpose ot attend- ing any event thereat. When stand1ng room 1s Jrov1ded for or is available to patrons upon any~emises, 1n 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 purpose of determining the total seating capacity of any Jr emises. (j) "Service Pass" is any ticket, token, book or device, issued vithout charge or valuable conSideration, b,y an operator to bona fide employees, service~en,_tradesmen, caterers, vendors of food or merchandise upon the premises, city, county, state or federal government officials OD official business, participants in any event upon the -2- t? ,,! -<" /. .P'5' C) (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. , o~ c/ ,P'-:B() premises or employees of such participants, or other per- sons 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 conducted 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 wi thin the IIIl aning ot and tor the application ot the provisions ot this Ordi nance. Section 2. ADMISSION TAX-HORSE RACING. There shall be levied, assessed, collected and paid a tax ot ten cents (lOt) upon each admission for which a charge or admission price of One Dollar ($1.00) or less is paid, and a tax of twenty cents (2)t) upon each admission tor which a charge in excess ot One Dollar ($1.00) is paid, to any premises at, in or upon which horse racing meetings or harness horse racing meetings are conducted in the City ot Arcadia, Calitania. Section 3. ADMISSION TAX--OTHER EVENTS. There shall be levied, assessed, collected and paid a tax of ten cents (lOt) upon each admis- sion tor which a charge or admission price ot One Dollar ($1.00) or lass is paid, and a tax ot twenty cents (20;) upon each admission for which a charge or admission price in excess ot One Dollar ($1.00) is paid, to any ~emises haVing a seating capacity ot one thousand (1,000) or more (other than tennis courts while used solely tor tennis playing and tennis matChes, and golf courses and @PIt driving ranges while used solely tor golt matches, golt playing, golt practice or instruction, and any ~e- mises while used solely tor lamateur athletic contests in conjunction with which neither animals nor mechanical devices ot any kind are used as part ot the contest) at, in or upon which premises any torm ot entertainment or amusement whatsoever (other than horse racing meetings or harness horse raCing meeting which are subject to the provisions of the preceding Section) is conducted. Section 4. WHEN, WHERE AND BY WHOM TAX PAYABLE. The tax levied and assessed under this Ordt nance is hereby imposed upon each person or -3- aul j/:;y() patron paying for, seeking or gaining such admission, and shall be paid by such person at the place where and at the time when the charge or admission price is paid; if for any reason no charge or admission price is paid and such admission is subject to the tax imposed by this Ordinance, , . the tax due shall be paid at the time when and at the place where such admission to the premises is gained by such person or patron. The tax imposed by this Ordinance shall be collected for the City of Arcadia by the operator at the time and place the tax is due and payable, and shall thereafter be accounted for and paid over to the City of Arcadia, by such operator at the time and in the manner in this Ordinance hereinafter specified. Section 5. SEASON PASS TAX. If aanission to any premises or event is under or by virtue ot a season ticket, season pass, pass book, club membership, membership carq or other device or token other than a service pass, the tax imposed by this Ordinance shall be paid and col- lected upon each such a~ission to such event or premises, computed upon the charge or admission price paid by other persons or patrons tor ad- mission to or for the use ot similar facilities or accommodations at such event upon the premises. If similar facilities or accommodations are not avai1aHe to members ot the general public upon the payment of a single charge. or admission price, then the tax shall be computed, paid and col- lected upon the basis of the highest charge made to a member ot the general public for a sing1e'admission to any portion of the premises tor such event. Whenever a person or patron is admitted to any event or premises under than a service or by virtue of any device described in this Section other / pass, it shall be conclusively presumed, for the purpose of imposing the tax established by this Ordinance and computing the amount thereof, that the patron or person thus admitted paid to the o~rator at the time and place of such admission a charge or admission price equal to that paid by other persons or patrons for admission to or tor the use ot similar facilities or accommodations at such event upon the premises. Section 6. TIME OF ACCOUNTING. If an event subject to the tax imposed by this Ordinance is'schedUled by the operator to be held tor a period of less than seven (7) days, the operator shall account to the City of_Arcadia, in the manner specified in the next Section, w1t~n twenty- to~ (24) hours after the completion of each such single event. If any ~ ad~ Section 7 A. ALTERNATE PROCEDURE. Upon the filing by an operator with the City Council of a written appli- cation setting forth good cause for a modification of the time and manner of accounting for and payment of taxes due under this ordinance, the City 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 ordinance at a time or times and in a manner other than those specified in Sections 6 and 7 of this ordinance. SlIction 7 A. ALTf>RNATE PHOCEDURE. Upon the filing by an operator with the City Council of a written appli- cation setting forth good cause for a 3odlfication of the time and manner of accounting for and payment of taxes due undllr this ordinance, the City 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 taxos due, payable or paid under the provisions of this ordinancll at a ti~lI or times and in a ~anner other than those specified in Sections 6 and 7 of this ordinance. Soction 7 A. ALTERNATE PtiOCh:DURE. Upon the riling by nn operator with tho City Councilor a written appli- cation setting forth good causa for a modification of the till1e and IIUlnner of accounting for and p~ent of taxes due under this ordinance, the City 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 ovor to the City all taxes duo, pllYsblc or paid under the provisions of this ordinance at a t~e or times Bnd in a manner other than those speoified in Sections 6 and 7 of this ordinance. 'such event is scheduled by the Olll rator to be held for a period of more than seven (7) days but less than thirty (30) days, the operator shall account to the City ot Arcadia in like manner on each Monday for all pre- ceding events not previously accounted for. It any such event is scheduled by the operator to be held tor a period of more than thirty (30) days, the operator shall account to the City of Arcadia in like manner on the twentieth (20th) day of each calendar month tor all events thus conducted by him from the first (1st) to the fifteenth (15th) calendar dqrs of such month, and on the fifth (5th) day of each calendar month for all events thus conducted by him from the sixteenth (16t~) calendar day to the last calendar day of the preceding calendar month. Nothing in this section shall preclude an operator from accounting more frequently or upon a date earlier than herein speCified. 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 of the number of persons and patrons admitted, other than by service pass, to the premises and to any event held thereat, the charge or admission price paid by such~rsons and patrons, a statement of the total admissions taxes due upon such admis- sions under the terms of this Ordinance, the period of time covered by the accounting, and such other information as may be required by the City Treasurer for a proper understanding ot such statement and a complete audit ot the taxes due thereunder. Such statement shall be dated, subscribed by ,the individual person making the same, state the capaCity in which the maker signs it, and the signer shall certify, under penalty of perjury, that the statements made therein are, to the best of his information, knowledge and belief, true and correct. Such statement shall be accompanied by payment, in legal tender or in other form approved by the City Treasurer, ot the total amount ot admission taxes shown by said report to be due and payable for the i!l riod accounted for under the terms of this Ordiname, plus all penalties that may be due 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 8. DELINQUENCY PENALTY. The tailure of an operator to pay to the City of Arcadia the entire amount of taxes due under the proviSions of this Ordinance at the time and in the manner herein prescribed, shall -5- (./,/!,d r~() automatically cause the amount of such~axes then unpaid forthWith to become and be delinquent, and a penalty of five per cent (,~) of the taxes so delinquent shall be added and paid by the operator to the City of Arcadia at the time of accounting or payme~~ Section 9. PostinR of Bonds. Every operator shall, before engag- ing in any business admission to any premises, portion or event of which is subject to the tax imposed by this Ordinance, post with the City Treasurer a cash bond equal to the amount of the maximum tax payable by patrons thereof multiplied by the total seating capacity of the p&m1ses, multiplied by the number of events scheduled thereat; provided, however, that in computing the cash bond no more than the total number of events wi. thin any one accounting period shall be used; and 1 provided ~ turther that no such bond shall be required in the event the operator owns the premises upon which such business is to be conducted. The City Treasurer shall have the right at any reasonable time and place to examine all bOOkS, records, and reports or the operator relative to the matters, required by this Ordi- nance to be set forth in each account. It the operator fails to account at the time and in the manner requred by this Ordinance, or if he fails to permit inspection of his records when demand for such inspection is made by the City Treasurer, the City Council may, upon notification ot any such facts, declare such operator's cash deposit forfeited. Such forfeiture shall not relieve the operator from liability for any taxes due upon ad- missions to any event conducted by him. Upon the expiration of the period for which any event shall have been scheduled by the ope rator, a nd upon certification by the City Treasurer that all accounts required of an operator under this Ordl. nance have been made by the ope rator and audited by the City Treasurer, and that all taxes and~enalties due thereunder have I been paid over to the City, the City Council shall cause all cash bonds theretofore deposited by the operator with the City under this Ordinance and not previously declared forfeited as hereinbefore provided to be re- funded to the operator by warrant drawn on the City Treasurer and executed in the form and manner as provided for other city warrants. Section 10. DUTY OF PERFORMANCE. Any act required by this Ordinance to be performed by an operator shall be performed by each person included in the definition of operator; provided, however, that performance by a~-one such person shall be deemed performance by all such persons. -6- OA-C'/1/5'O Section 11. 'l:~ A DEBT. The amount ot any tax or any penalty imposed by this Ordnance shall be deemed a debt to the City ot Arcadia, and any operator violating any ot the provisions ot this Ordinance shall be liable to an aetion in the name otthe City in any Court ot competent jurisdiction tor the amount of taxes and penalties imposed hereby, aID attachment shall issue on verified complaint without any bond or atfidavit given or re~uired in behalt of plaintitt. Section 12. TAX ~QT IN L+E~ The tax imposed by this Ordinance . ( is in addition to any other tax, license or permit tee t~t may be re- quired ot any person by any other ordi nance or Ord nances lot the City of Arcadia. Section 13. WAt\l:ER Ol! TAX. The City Council may at any time, by the aftirmative vote ot at least three ot its members entered upon the Council minutes, waive any or all of the requirements ot this Ordinance with respect to any business or event which is conducted or sponsored within the City of Arcadia by any institution, organization, association or corporation which is organized and carried on Wholly for the benetit of religious, charitable, educational, recreational or scientific purposes and trom which no individual person, other than bona fide employees and help necessarily contracted for, receives any gain, remuneration or profit. Section 14. COMPLIA.NCE NOT. ~CUSED BY PROSECUTION. The convic- tion or punishment ot any person for the violation of any provision ot this Ordinance shall not excuse or exempt such person trom payment ot any license, tax, fee or penalty due or unpaid under this or any other O~dinance ot the City of Arcadia at the time of such conviction. Section 1,. VIOLATIONS AND PUNISHMENT-. . Any person violating or permitting or responsible for the violating ot any of the provisions ot this Ordinance shall be guilty ot a misdemeanor, an~pon conviction thereot shall be."punished by a fine ot not more than Five Hundred Dollars ($,00.00) or by imprisionment in the City Jail ot the City ot Arcadia, or in the CountY' Jail ot the CountY" ot Los Angela s, Calitornia, as the committing magistrate may direct, for a period ot not more than six (6) months, or by both such tine and imprisonment. Every such person continuing, committin6 or permitting the violation of any prOVisions or this Ordnance shall be deemed guiltY' ot a separate ottensetor each and every day or portion ot any daY' during which any violation ot any provision of this Ord nance is -7- ae-I.?":{7() committed or permitted. Section 16. SEVERABllLITY OF PROV:t8IONS. _ It any section, sub- section, sentence, clause, phrase or portion of this Or~nance is for any reason held to be invalid or unconstitutional by the decision of any court or competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Or~nance. The City Council hereby declares that it would have adopted this Ordinance, and each section, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, Clauses, phrases or portions be declared invalid or unconstitutional. Section 17. REPEALS. Ordinance No. 612 of the City of Arcadia entitled nAn Ordinance of the City Council of the City of Arcadia, California, providing for payment of taxes for admission to places at which horse racing or harness horse racing meeti~s are heldn, adopted November 19, 1946, and all Ordinances amendatory thereot, are hereby r.epealed. See tion 18. CERTIFICATION. The City Clerk shall certify to the adoption of this Ordinance and prior to the expiration ot fifteen (1,) days from the passage hereOf, shall cause the same to be published t-( once in the Arcadia Bulletin, a newspapre of general circulation pub- lished and circulated in the City of Arcadia. I HEREBY CERTIFY that the foregoing Ordi nance was adopted at a regular meeting of the City Council of the City of Arcadia held on the tZ( day of ~ 195'l, by the affirmative vote of at least three counCllme~'} _to vit: AYES: /'4Yl4/;1Cv:fJ NOES: ~ ABSENT: ~'f' ,'~ A::~ tZttaL-dh- f ~ -r' - ~~ r R. C. EWING, City Clerk of the City of Arcadia. SIGNED AND APIR OVED THIS ~~~:~ ~ ' Ye~ -8- ad ?:7()