CHAPTER 185
Admissions Tax
Admissions Tax
185.01 Use of collected funds.
185.02 Definitions.
185.03 Levy of tax.
185.04 Exemptions.
185.05 Collection, payment and interest.
185.06 Registration Certificate; fee. (Repealed)
185.07 Temporary Registration Certificate. (Repealed)
185.08 Authority to make rules, regulations.
185.09 Effective date.
185.10 Appeals.
185.11 Confidential information.
185.12 Violations.
185.99 Penalty.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. §6.04
Deposit of public moneys - see Ohio R. C. 117.17
185.01 USE OF COLLECTED FUNDS.
The Finance Director is hereby instructed to deposit all moneys received from the five percent admissions tax into the General Fund to be distributed by appropriation to the individual funds as deemed to be in the best interest of the community as determined by Council. (Ord. 1970-683. Passed 10-12-70.)
185.02 DEFINITIONS.
For the purposes of this chapter:
(a) "Admission charge" means the charge made for the right or privilege to enter into a place, or the charge or fee paid for the use of any facilities or grounds including the amount charged or paid as annual membership dues to any club or organization, or charge or fee charged or paid to use any facilities for a season or longer, provided, however, that if such charge includes rental of property or for a service such rental or service charge shall be taken to be an admission charge. If a lesser charge is made to persons who do not desire to use the property, facilities or services offered, the lesser charge shall constitute the admission charge. The designation of a charge as a rental or service charge, or fee of any kind, shall not be construed to avoid the application of the tax if it is in effect a charge for admission.
(b) "Finance Director" means the Director of Finance of the Municipality.
(c) "Place" includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, golf courses, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, Ferris wheels, dodgems, roller coasters and observation towers owned or operated by any person.
(d) “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, park board, municipal corporation, public authority created by statutes of Ohio, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(Ord. 1970-657. Passed 3-9-70.)
185.03 LEVY OF TAX.
There is hereby levied upon every person who pays an admission charge to any place which is entirely or partially located within the City:
(a) A tax of five percent of the admission charge paid for admission to any place, including admission by season ticket or subscriptions or fee for the privilege of using any facility. The tax shall apply to every admission charge to any place which is entirely or partially located within the City, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City;
(b) A tax of five percent of the admission charge paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge;
(c) A tax of five percent of the admission charge or other charge or fee paid for the right or privilege to use any golf course, whether privately or publicly owned or operated, including greens fees, and any annual or seasonal membership charge or fee.
(Ord. 1980-53. Passed 4-28-80.)
If a place is not entirely located within the City, the Finance Director shall determine the percentage of the admissions charge attributable to the portion of the place located within the City. In making such determination, the Finance Director shall consider appropriate factors such as the percentage of the place's recreational and business activity which is conducted within the City. Alternatively, the City and the facility in question which is not located entirely within the City of Aurora, Ohio, may, by agreement, determine the appropriate amount of admissions tax by agreement. Such agreement shall be approved by the Finance Director, ratified by Council, and shall reflect both parties' understanding that the alternative method agreed upon is a reasonable determination of the admissions tax to be levied upon that "place" as it not entirely located within the City. (Ord. 1992-108. Passed 6-24-92.)
185.04 EXEMPTIONS.
No tax shall be levied under this chapter with respect to any admission, all the proceeds of which inure:
(a) Exclusively to the benefit of religious, educational or charitable organizations located in the City, provided no part of the earnings thereof inures to the benefit of any private stockholder or individual.
(b) Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, reserve officer associations or posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State, and if no part of their net earnings inures to the benefit of any private stockholder or individual.
Immediately after the event for which an exemption from the admissions tax has been allowed, a responsible individual of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Finance Director setting forth the amount of money actually received by the treasurer of such institution, society or organization, together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from the admissions tax for the benefit of such organization, institution or society. If such statement shows a disproportionate expenditure for the promoting and conducting of such event in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
The exemption from tax provided in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items. The exemption provided for shall be subject to the approval of the Finance Director.
(Ord. 1970-657. Passed 3-9-70.)
185.05 COLLECTION, PAYMENT AND INTEREST.
(a) Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the tax until paid to the Finance Director as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the tax, or having collected the same, fails to remit such tax to the Finance Director in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the City for the amount of such tax and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter.
(Ord. 1970-657. Passed 3-9-70.)
(b) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Finance Director on or before the last day of the month next succeeding the end of the monthly period in which the tax is collected or received.
(Ord. 2010-180. Passed 1-10-11.)
(c) Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Finance Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Finance Director unless the check is honored and is in the full or correct amount. The person receiving any payment for admissions shall make out a return upon such forms setting forth such information as the Finance Director may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Finance Director with a remittance for such amount, provided that the Finance Director may, in his discretion, require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
(d) Whenever any theater, circus, show, exhibition or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Finance Director shall be the judge, the Finance Director may require the report and remittance of the admissions tax immediately upon the collection of the same at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions, or at such other times as the Finance Director shall determine. Failure to comply with any requirement of the Finance Director as to report and remittance of the tax as required shall be a violation of this chapter.
(Ord. 1970-657. Passed 3-9-70.)
(e) Any book, record or account of any person collecting a tax herein levied, which relates in any manner whatsoever to admission charges, tax collections or the percentage of the admission charge attributable to the portion of the place located within the City shall be subject to examination and audit by the Finance Director at all reasonable times. If the tax imposed by this chapter is not paid when due, there shall be added as part of the tax, interest at the rate of two percent per month from the time the tax became due until paid.
(Ord. 2010-180. Passed 1-10-11.)
185.06 REGISTRATION CERTIFICATE; FEE. (REPEALED)
185.07 TEMPORARY REGISTRATION CERTIFICATE. (REPEALED)
185.08 AUTHORITY TO MAKE RULES, REGULATIONS.
The Finance Director is hereby authorized to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be published by posting in those placed designated by Council for posting of public notices at least once before they become effective and copies shall be printed and made available in the office of the Finance Director. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(Ord. 1970-657. Passed 3-9-70.)
185.09 EFFECTIVE DATE.
The taxes herein levied and imposed shall be collected and paid on or after October 1, 1970. (Ord. 1970-659. Passed 4-13-70.)
185.10 APPEALS.
Appeals from any ruling of the Finance Director shall be made to Council, and Council shall have authority to annul, modify or affirm any such ruling appealed from, in conformity with the intent and purpose of this chapter.
(Ord. 1970-657. Passed 3-9-70. )
185.11 CONFIDENTIAL INFORMATION.
All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Finance Director or his agents and employees, shall be held confidential. No disclosures thereof shall be made unless ordered by a court of competent jurisdiction.
(Ord. 1970-657. Passed 3-9-70.)
185.12 VIOLATIONS.
(a) No person, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail or refuse to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director or his duly authorized agent to examine the books and other records in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep records for three years.
(b) The owner or owners of any building or premises or part thereof where anything in violation of this chapter is placed or exists, and any tenant or occupant of such building or premises and any architect, builder or contractor who assists in the commission of any such violation, and any person who violates any of the provisions of this chapter or fails to comply therewith, except as otherwise provided in subsection (a) hereof, shall for each violation or noncompliance be fined according to the provisions of Section 185.99(b).
(Ord. 1970-657. Passed 3-9-70.)
185.99 PENALTY.
(a) Whoever violates any provision of Section 185.12(a) shall be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000) or imprisoned for not more than sixty days or both.
(b) Whoever violates any provision of Section 185.12(b) shall be fined not less than twenty-five dollars ($25.00) nor more than fifty dollars ($50.00). Each day such violation or failure to comply exists shall constitute a separate offense.
(Ord. 1979-59. Passed 4-16-79.)
(c) In addition to any other penalty set forth for noncompliance, no person or other entity who willfully fails or refused to comply with the provisions contained in this chapter, or any other rules or regulations promulgated pursuant to this chapter, shall be entitled to do any business, or conduct any activity in the City, until they have fully complied with all requirements. Whenever the City determines that a person or other entity has willfully failed or refused to comply with all applicable provisions, it shall be entitled to seek an injunction in an appropriate court to prevent the noncomplying person or other entity from doing any business, or conducting any activity within the City, until that person has fully complied with all requirements. All penalties levied for noncompliance with to this chapter, and all costs incurred by the City in obtaining such an injunction, including attorney’s fees expended by the City, shall be paid by the noncomplying person or other entity prior to their resumption of business or other activity within the City of Aurora.
(Ord. 1996-20. Passed 2-5-96.)