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)

2.10.104: EXCISE TAX BASED ON ADMISSIONS:

On and after the effective date of the City Tax Code, there is hereby levied and shall be paid and collected an excise tax of two percent (2%) on the price paid to gain admission or access to any performance of a motion picture in the City which is open to the public. The excise tax is in addition to all other taxes imposed by law. (1968 Code §3-302; Ord. 79-223; Ord. 84-27; Ord. 92-149; Ord. 93-93; Ord. 01-42)

2.10.105: APPLICABILITY OF CITY SALES AND USE TAX ORDINANCE:

The following provisions of the City sales and use tax ordinance are hereby incorporated by reference with the following modifications as if set forth herein in full:

   A.   The definitions of Director, "person" and "resident" in section 2.7.104 of this chapter.

   B.   Sections 2.7.105 and 2.7.106 of this chapter.

   C.   Sections 2.7.501 through 2.7.506, inclusive, of this chapter. Delete subsection 2.7.501A of this chapter.

   D.   Section 2.7.607 of this chapter.

   E.   Sections 2.7.701 through 2.7.704, inclusive of this chapter.

   F.   Sections 2.7.801 through 2.7.803, inclusive of this chapter. Sections 2.7.806 through 2.7.808, inclusive of this chapter. Section 2.10.810 of this chapter. Delete subsection 2.7.801A of this chapter.

   G.   Sections 2.7.901 through 2.7.905, inclusive of this chapter.

   H.   Sections 2.7.1001 through 2.7.1006, inclusive of this chapter.

   I.   Sections 2.7.1101 through 2.7.1108, inclusive of this chapter.

   J.   Sections 2.7.1201 through 2.7.1204, inclusive of this chapter.

   K.   Whenever the word "Tax" appears in the provisions of article 7 of this chapter incorporated herein, "Tax" shall include the admissions tax as imposed by the City Tax Code.

   L.   Whenever the word "Taxpayer" appears in the provisions of article 7 of this chapter incorporated herein, "Taxpayer" shall mean any person obligated to account to the Director for taxes collected or from whom a tax is due, or against whom a deficiency is being asserted, and shall include a theater operator or any other person required to pay or collect the admissions tax.

   M.   Whenever the words "This Code" or "Article" appear in the sections herein incorporated, the words "This Code" or "Article" shall mean this City motion picture admissions tax ordinance.

   N.   Whenever the words "Retailer" or "Vendor" appear in the provisions of article 7 of this chapter incorporated herein, "Retailer" or Vendor" shall be deemed to include a theater operator, or any other person required to collect the admissions tax.

   O.   Whenever the words "License", "Licensee" or "Retailer and Consumer License" appear in the provisions of article 7 of this chapter incorporated herein, "License", "Licensee" or "Retailer and Consumer License" shall be deemed to include any transaction or person subject to the City Tax Code.

   P.   Whenever the words "Sales Tax Division" or "Sales Tax Department" appear in the provisions of article 7 of this chapter incorporated herein, "Sales Tax Division" or "Sales Tax Department" shall be deemed to include any proceedings under the City Tax Code. (1968 Code §3-306; Ord. 79-223; Ord. 01-42; Ord. 24-30)

2.10.106: EXEMPT TRANSACTIONS:

The following persons, including theater operators, are exempt from the payment or collection of motion picture theater admissions taxes levied by the City Tax Code:

   A.   The United States government and the State of Colorado, and the political subdivisions thereof, in the conduct of their governmental functions;

   B.   Religious, charitable and eleemosynary organizations in the conduct of their religious, charitable, and eleemosynary functions, provided that a letter of exemption from the City is possessed by the organization;

   C.   A school other than a school held or conducted for private or corporate profit in the conduct of its educational functions; provided, that a letter of exemption from the City is possessed by the school. (1968 Code §3-307; Ord. 79-223; Ord. 01-42)

2.10.107: REFUND; COMPLIMENTARY ADMISSIONS:

   A.   Refunds: In the event that an admission price is refunded for any reason either before or after an event has taken place, the tax is not applicable and shall be refunded along with the admission price.

   B.   Free Or Complimentary Admissions, Admissions At Reduced Charges: The providing of free passes, complimentary admission tickets or otherwise where no admission price is charged or paid shall exempt the person from payment of the admission tax; however, in the event that a reduced charge for admission is made, whether for a pass, complimentary admission or otherwise, the tax imposed in the City Tax Code is applicable to the amount of the charge. (1968 Code §§3-308, 3-309; Ord. 79-223; Ord. 01-42)

2.10.108: RESPONSIBILITY FOR COLLECTION AND REMITTANCE OF TAX; LICENSING:

   A.   License To Collect Tax: Any theater operator who has obtained a sales tax license by the City shall not be required to obtain separate admissions tax license. The sales tax license obtained by the theater operator shall be a license to collect the admissions tax under the provisions of the City Tax Code. If no sales tax license is obtained by the theater operator, then a separate license shall be issued by the City for the collection of admissions tax by the theater operator.

   B.   Responsibility For Collection And Remittance Of Tax: Every theater operator shall be liable for the collection and remittance of the tax provided in section 2.10.104 of this article.

   C.   Responsibility For Filing Return: Every theater operator shall file a return as prescribed herein with the Director on or before the twentieth day of the month for the preceding month or months on the report, and remit an amount equivalent to the two percent (2%) in the amount provided in section 2.10.104 of this article. (1968 Code §3-310; Ord. 79-223; Ord. 01-42)

2.10.109: SPECIAL ACCOUNTING:

Any motion picture theater subject to the tax imposed by the City Tax Code, may include in the admission price the tax levied on the charge or price for admission to or access to the performance of any motion picture; provided, that no motion picture theater shall advertise or hold out to the public in any manner directly or indirectly, that the tax is not included as part of the price or charge paid for admission to or access to any performance of a motion picture. No motion picture theater shall gain any benefit from the collection or payment of the tax except the permitted vendor's fee. (1968 Code §3-311; Ord. 79-223; Ord. 01-42)