(A) A tax is hereby imposed upon the privilege of using, in the city, a pre-recorded video that is rented from a lessor. The tax shall be at a rate of 5% of the gross receipts collected for pre-recorded video rented from a lessor. Gross receipts shall be exclusive of any tax imposed by the United States government, the state or any governmental unit. The tax does not apply to any governmental body; to any corporation, society, association, foundation, institution or organization which has compensated officers or employees, and which is organized and operated primarily for the recreation of persons 55 years of age or older, when using tangible personal property as a lessee.
(B) The tax shall be collected from the lessee by the lessor maintaining a place of business in the city and remitted by the lessor to the City Collector. If the tax is not paid by the lessor, it shall be paid to the City Collector directly by the lessee using a pre-recorded video in the city.
(C) The lessor shall collect the tax from the lessee by adding the tax to the rental price of the pre-recorded video, when rented for use, in the manner prescribed by the City Collector.
(D) This tax shall not be imposed on any rental of videos, DVDs and equipment used in connection with videos and/or DVDs when the lessor is the city and any of its departments.
(Ord. 93-65, passed 11-23-1993; Ord. 94-14, passed 3-8-1994; Ord. 04-08, passed 3-23-2004; Ord. 04-13, passed 4-27-2004)