ARTICLE 8 COMMERCIAL STABLES ENTERTAINMENT TAX

SECTION:

2.8.101: Purpose Of Tax

2.8.102: Definitions

2.8.103: Tax Levied; Rate

2.8.104: Remittance Of Tax

2.8.105: Reports

2.8.106: Applicability Of The City Sales And Use Tax Ordinance

2.8.101: PURPOSE OF TAX:

The purpose of this commercial stable entertainment tax is to provide a fund to be used for the removal of excrement from hoofed animals owned or rented by the owners or operators of commercial stables from the City streets and public rights of way within the City. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.102: DEFINITIONS:

COMMERCIAL STABLE: Any place where horses, mules, or other hoofed animals as defined in section 6.2.102 of this Code, as amended, are kept and maintained for hire. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.103: TAX LEVIED; RATE:

   A.   An entertainment tax is hereby levied, and this tax shall be collected and remitted by the owner or operator of a commercial stable, within or without the City, unless otherwise exempted herein, on the hire of any of the commercial stable's hoofed animals and on the sale of any and all rides on the commercial stable's hoofed animals.

   B.   The entertainment tax collected and remitted by the owner or operator of the commercial stable shall be five percent (5%) of the price paid by or charged to the hirer of the commercial stable's hoofed animals, for the hire of those animals, and five percent (5%) of the price paid by or charged to the purchaser of any ride or rides on the commercial stable's hoofed animals. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.104: REMITTANCE OF TAX:

The commercial stable entertainment tax shall be remitted monthly by the owner or operator of a commercial stable on or before the twentieth day of the calendar month following the last calendar month in which the tax should have been collected by the commercial stable owner or operator. The monthly remittance by the commercial stable owner or operator shall include all of the commercial stable entertainment tax that should have been collected by the commercial stable owner or operator during the preceding month. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.105: REPORTS:

The owners or operators of nonexempt commercial stables shall file with their remittance of the commercial stable entertainment tax a report which shall state the number of rides sold during the preceding month on the hoofed animals kept or maintained by the commercial stable, the price paid or charged for each of those rides, the number of times the hoofed animals kept or maintained by the commercial stable were hired during the preceding month, the price paid or charged for each hire, the name and address of the commercial stable, and the name and address of the owner or operator of the commercial stable. The report shall be dated and signed by the owner or operator of the commercial stable and shall state the amount of the tax collected or due the City during the preceding month and the amount of tax remitted with the report. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.106: APPLICABILITY OF THE CITY SALES AND USE TAX ORDINANCE:

Sections 2.7.105, 2.7.106, 2.7.607, 2.7.905, subsection 2.7.1002(B), sections 2.7.1007, and 2.7.1202 through 2.7.1204 of this chapter are incorporated by reference as if set forth in full, subject to the following modifications:

   A.   Subsection 2.7.105A Of This Chapter: Delete "Retailer" and insert "Commercial Stable Owner or Operator".

   B.   Subsection 2.7.105B Of This Chapter: Delete "Licensee" and insert "Commercial Stable Owner or Operator".

   C.   City Commercial Stables Entertainment Tax Ordinance: Whenever the words "This Code" or "Article" appear in the sections, the words "This Code" or "Article" shall mean the City commercial stables entertainment tax ordinance. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)