(A) In addition to any and all other amounts levied under any pertinent portions of this chapter, the amount of additional license fee hereby imposed and levied on “amusement parks” shall be determined and measured by the volume of business conducted at the rate of the lesser of $2 or 10% of the cost of each ticket, admission, rental or any other charge for service or use for or by one individual person for any continuous period of time up to 24 hours.
(B) Every “amusement park” required to remit the license fee under this chapter shall, for the quarter ending January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter make a return and report and pay to the city the license fee required to be withheld and remitted under this chapter, unless the entity is permitted or required to report within a reasonable time after some other period as determined by the city. Any person, entity or employer who fails to withhold or pay to the city any sums required by this chapter to be withheld and paid shall be personally and individually liable to the city for any sum or sums withheld, paid or required to be withheld or paid in accordance with the provisions of this section. In addition, the city shall have a lien upon all the property of any entity who fails to pay over to the city sums required to be paid pursuant to this section. Every entity required to remit the license fee pursuant to this section shall annually on or before February 28 of each year complete and file on a form furnished or approved by the city a reconciliation of the tax withheld and/or payable pursuant to this section. Every entity subject to this section shall furnish verification of ticket sales to the Finance Director substantiating the amount due and payable pursuant to this section.
(C) All monies derived from license fees under the provisions of this chapter shall be paid to the Finance Officer and placed to the credit of the General Revenue Fund of the city and shall be used and expended in defraying current general and incidental expenses of the city, including the retirement of debt. It is the purpose of this chapter to provide revenue for the General Fund and it is not the intention of the city or this section to impose and to require a license fee prohibited by law.
(Ord. 220.7-11-2009, passed 11-23-2009)