Section
Article I: Tax on Hotel, Motel and Admissions
4.01 Purpose
4.02 Definitions
4.03 Imposition of tax
4.04 Exceptions and exemptions
4.05 Collections
4.06 Refunds
4.07 Penalties
4.08 Tax determined by the City Council
4.09 Administration
4.10 Violations
4.11 Revocation or suspension of license
4.12 Severability
Article II: Tax on Retail On-sales of Intoxicating Liquor
4.13 Purpose
4.14 Imposition of tax
4.15 Effective date
4.16 Collections
4.17 Refunds
4.18 Penalties
4.19 Tax determined by the City Council
4.20 Administration
4.21 Violations
4.22 Revocation or suspension of license
4.23 Severability
Article III: Special Area Taxes
4.40 Purpose
4.41 Definitions
4.42 Imposition and collection of special area taxes
4.43 Exemptions
4.44 Collections
4.45 Refunds
4.46 Penalties
4.47 Tax determined by the City Council
4.48 Administration
4.49 Violations
4.50 Revocation or suspension of license
4.51 Severability
Article IV: Bloomington Special Taxing Authority
4.60 Authorization
Article V: Local Option Sales and Use Tax
4.70 Authority
4.71 Definitions
4.72 Local sales and use tax imposed
4.73 Effective date of tax; transitional sales
4.74 Exemption certificates
4.75 Tax clearance; issuance of licenses
4.76 Deposit of revenues; costs of administration; termination of tax
4.77 Bonding authority
4.78 Agreement with the Commissioner
The purpose of this Article I is to raise revenue and is deemed necessary for the usual financial operations of the city; and, a portion of the revenue will be used for advertising and promotion of business and industry.
(1958 Code, § 210.01) (Ord. 69-82, passed 9-29-1969)
The following words and terms when used in this Article I shall have the following meanings unless the context clearly indicates otherwise.
ENTERTAINMENT EVENT. Any event for which persons pay money in order to be admitted to the premises and to be entertained including, but not limited to, theaters and sporting events.
HOTEL. The furnishing, for a consideration, of lodging and related services by a hotel, rooming house, tourist court, motel or trailer camp and the granting of any similar license to use real property other than the licensing or leasing thereof for a continuous period of 30 days or more.
OPERATOR. The person who is the proprietor of the
or establishment providing the entertainment whether in the capacity of owner, lessee, sublessee, licensee or any other capacity as an operator.
RELIGIOUS. The purpose for which an institution is organized; that organization being one which conducts worship services at regular intervals in a structure owned, leased or borrowed for that purpose and organizations affiliated with or related thereto which exist exclusively for the furtherance of the religious purposes of the institution.
(1958 Code, § 210.02) (Ord. 69-82, passed 9-29-1969; Ord. 76-44, passed 9-13-1976; Ord. 83-54, passed 12-5-1983; Ord. 98-18, passed 4-20-1998)
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