754.01 LICENSE; TAX; PROCEDURES.
   (a)   License Required. No person shall exhibit in the City, any unlicensed street fair, carnival or like show. Any traveling or temporary exhibition or show which is conducted for more than one days, including but not limited to a merry-go-round, roller coaster, shooting gallery, cane rack, doll rack, knife rack, or striking machine, or human laundry device, or devices of like kind or character, shall be deemed a carnival within the meaning of this section.
   (b)   License Tax.
      (1)   The tax on a license to exhibit a circus or menagerie, a circus and menagerie combined, wild west show or other itinerant show not exhibited in a theater, opera house or other permanent place for public shows shall be based upon the number of railroad cars or motor trucks used to transport the property or equipment of such shows, but not including railroad cars or motor trucks used to transport the personnel thereof. If railroad cars are used, the license tax shall be four dollars ($4.00) for each car for each day which any performance is given; if motor trucks are used the license tax shall be three dollars ($3.00) for each truck for each day on which day performance is given.
      (2)   The license tax to exhibit a street or other carnival shall be five dollars ($5.00) a week for each entertainment, performance or exhibition given at or in the vicinity of any such carnival. Each such entertainment, performance or exhibition shall require a separate license, whether or not shown under the same canvas and whether or not exhibited for additional compensation; and upon any such entertainment, performance or exhibition being concluded, so that an additional fee for admission is charged, an additional license tax shall be required for any further or additional entertainment, performance or exhibition. To operate any riding device of any kind at or in the vicinity of any street or carnival show, the license tax shall be ten dollars ($10.00) a week for each such device.
      (3)   To keep or maintain any concession stand selling service, goods, wares or merchandise, such as food, soft drinks, ice cream, candy floss and the like, at or in the vicinity of such street or carnivals show, the license tax shall be five dollars ($5.00) a week for each concession. To maintain any concession stand such as ball games, bingo, cane rack, penny pitch-till-you- win, striking machine, weighing machine, shooting gallery, artful dodger, bumper, fish pond, dart game, or other legitimate games of skill, none of which shall be controlled by the operator, at or in the vicinity of any street carnival show, the license tax shall be ten dollars ($10.00) a week for each such concession.
      (4)   The license tax to operate or maintain a candy wheel or any other legitimate merchandise wheels, when operated without control of the operator, shall be twenty-five dollars ($25.00) a day.
      (5)   The license tax to operate or maintain rides of all kinds shall be ten dollars ($10.00) each week.
      (6)   However, such games as roll downs, blowers, spinners, swinging ball creepers, race tracks, spot on spot and all other games controlled by the operator are hereby forbidden and no license shall be granted to any circus, show or street carnival where such games are operated.
      (7)   The provisions of this section shall not apply to any exhibition of any educational, literary, dramatic, musical or benevolent society or volunteer fire companies not conducted for private profit, where such exhibition is confined to one county, unless professional or paid talent, other than a director, is employed in such exhibition.
   (c)   Alternative All-inclusive Licensing Procedure. In lieu of the licensing procedure and the fees established in this section, an all-inclusive license may be obtained by the licensee, at his option, at a fee of thirty dollars ($30.00) per day for each location in the City in which the circus or menagerie, a circus and menagerie combined, wild west show, or other itinerant show is exhibited; provided, that the license fee of ten dollars ($10.00) each week to operate or maintain any riding device at or in the vicinity of any street or carnival show as set forth in subsection (b)(2) hereof shall not be included in the alternative license provided herein.
   (d)   Filing with City Collector a List of all Rides and Concessions; Bond for Municipal Taxes. The proprietor, professional director, manager, ride owner or other person who owns the predominant percentage thereof (hereinafter referred to as “person”) shall be responsible for the purchase and display of all applicable expenses provided for in this article. Such person shall furnish to the City Collector’s office prior to the first performance at any location, a list of the rides, concessions and other attractions to be displayed along with a statement indicating the duration of the performance in the City. In addition thereto, such person shall, prior to the first performance at any location, post a one thousand dollar ($1,000) cash bond or a one thousand dollar ($1,000) surety bond, the sufficiency of such surety to be solely in the discretion of the City Collector or his authorized representative as surety for all municipal taxes. If such person has not made an accounting with the City Collector’s office within five (5) days after the last performance as indicated in the document filed with the City Collector, the City may elect to forfeit the bond under the terms and conditions thereof without further notice to the principal on the bond.
(Ord. 596. Passed 10-20-03.)