The municipality owns and manages the municipal auditorium through the Municipal Service Director. The governing body, for the purpose of defraying the cost of the management, maintenance and improvements on the municipal auditorium may each year levy a tax not exceeding the maximum limit prescribed by state law, on the actual valuation of all real estate and personal property within the municipality that is subject to taxation. The revenue from the said tax shall be known as the Auditorium Fund and shall include all gifts, grants, deed of conveyance, bequests or other valuable income- producing personal property and real estate from any source for the purpose of endowing the municipal auditorium. The Auditorium Fund shall at all times be in the custody of the Municipal Treasurer. The Municipal Service Director shall have the power to hire and supervise such employees as he or she may deem necessary and shall pass such rules and regulations for the operation of the auditorium as may be proper for its efficient management. All actions by the Director shall be under the supervision and control of the governing body.
(2005 Code, § 3-801)