ARTICLE 10 MOTION PICTURE THEATER ADMISSIONS TAX

SECTION:

2.10.101: Title

2.10.102: Legislative Intent

2.10.103: Definitions

2.10.104: Excise Tax Based On Admissions

2.10.105: Applicability Of City Sales And Use Tax Ordinance

2.10.106: Exempt Transactions

2.10.107: Refund; Complimentary Admissions

2.10.108: Responsibility For Collection And Remittance Of Tax; Licensing

2.10.109: Special Accounting

2.10.110: Unlawful Acts

2.10.101: TITLE:

This article may be known and cited as the CITY MOTION PICTURE ADMISSIONS TAX ORDINANCE. (1968 Code §3-300; Ord. 79-223; Ord. 01-42)

2.10.102: LEGISLATIVE INTENT:

It is declared to be the legislative intent of the City Council that on and after the effective date of the City Tax Code, every person who pays to gain admission or access to a performance of a motion picture in the City that is open to the public shall pay the tax imposed by the City Tax Code, and every person, whether owner, lessee, or operator who charges or causes to be charged admission to any performance of a motion picture shall collect the tax imposed by the City Tax Code. (1968 Code §3-301; Ord. 79-223; Ord. 01-42)

2.10.103: DEFINITIONS:

When not clearly otherwise indicated by the context, the following terms, words and phrases as used in the City Tax Code shall have the following meanings:

ADMISSIONS TAX: The tax imposed by section 2.10.104 of this article.

OPEN TO THE PUBLIC: Any place or event the admission or access to which is open to members of the public upon payment of a charge or fee.

THEATER OPERATOR: Any person, whether owner, operator, lessee or any other person who charges or causes to be charged admission to a performance of a motion picture theater open to the public. (1968 Code §§3-303, 3-304, 3-305; Ord. 79-223; Ord. 01-42)