CHAPTER 191
Admissions Tax

191.01   Definitions.

191.02   Levy of tax.

191.03   Admissions exempt from tax.

191.04   Collection of tax.

191.05   Certificate of registration.

191.06   Certificate of registration for temporary or transitory amusements.

191.07   Rules and regulations for enforcing tax.

191.08   Appeals.

191.09   Returns to be confidential.

191.10   Separability.

191.99   Penalty.

CROSS REFERENCES

      Duties of Finance Director - see CHTR. Art. V, Sec. 3

      Fee for certificate of registration - see BUS. REG. 705.01

191.01 DEFINITIONS.

   The following words or phrases when used in this chapter shall have the meanings respectively ascribed to them in this section:

   (a)    "Admission charge" means the charge made for the right or privilege to enter into a place; provided, however, that if such charge includes rental or property or services it shall be deemed to be an admission charge if so designated, unless the charge is for rental or services and persons who do not use such property or services are admitted free. If a lesser charge is made to persons who do not desire to use the property or services offered, the lesser charge shall constitute the admission charge. The designation of the charge as a rental or service charge shall not be construed to avoid the application of the tax if it is in effect a charge for admission.

   (b)    "Person" means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

   (c)    "Place" means and includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, Ferris wheels, dodge'ems, roller coasters and observation towers.  (1964 Code §63.01)

191.02 LEVY OF TAX.

   There is hereby levied and imposed upon every person who pays an admission charge to any place:

   (a)    A tax of three percent on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside the City.

   (b)    A tax of three percent on the excess of the amounts paid for tickets or cards  of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices. Such tax is to be returned and paid in the manner provided in Section 191.04 by the person selling the ticket.

   (c)    A tax of three percent on the amount 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.

   (d)    A tax of three percent on the amount received as annual membership dues  by every club or organization maintaining a golf course; a tax of three percent on greens fees collected by golf courses either under club or private ownership, a tax of three percent on fees charged by any golf driving range or practice fairway. 

      (1964 Code §63.02)