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(Added by Ord. No. 179,686*, Eff. 3/15/08.)
If any portion of this ordinance is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this ordinance shall remain in effect. The people of the City of Los Angeles hereby declare that they would have adopted each portion of this ordinance, notwithstanding the fact that any one or more portions of this ordinance is declared invalid or unenforceable and, to that end, the provisions of this ordinance are severable.
* Note: Pursuant to the passage of Proposition S in a Special Election held on February 5, 2008, Ordinance No. 179,686 was adopted by the Council of the City of Los Angeles at its meeting of March 5, 2008.
(Added by Ord. No. 150,802 Eff. 6/5/78.)
Section
21.2.1 Definitions.
21.2.2 Imposition of Tax.
21.2.3 Time of Reporting and Payment.
21.2.4 Manner of Reporting.
21.2.5 Interest and Penalty.
21.2.6 Actions to Collect.
21.2.7 Additional Powers and Duties of Director of Finance.
21.2.8 Assessment – Administrative Remedy.
21.2.9 Records.
21.2.10 Refunds.
Except where the context otherwise requires, the definitions set forth in this section shall govern the construction of this article:
(a) “Admission” shall include every act of entry by a person to any portion of any premises.
(b) “Attend” shall include the terms listen, observe, see, view, witness, watch, enjoy, or be present at.
(c) “Distribution” shall include sale or any other transfer of ownership or possession of any ticket.
(d) “Event” shall include any exhibition, fair, sport, meeting, performance, race, demonstration, broadcast, entertainment, motion picture, show, feature, play, contest, game, or attraction, which is part of the 1984 Olympic Games.
(e) “Gross receipts” shall mean and include only the amount of the price thereof stated on each ticket of admission to any premises or attendance at any event. (Amended by Ord. No. 158,589, Eff. 1/29/84.)
(f) “Person” shall include any individual, firm, association, organization, partnership, joint venture, social club, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(g) “Premise” shall include any property, building, structure, enclosure, location or place, whether improved or not, at, in, or upon which any event is conducted, or at or from which any event may be attended.
(h) “Promoting” shall include conducting, operating or staging the 1984 Olympic Games.
(i) “Ticket” shall include any ticket, pass, certificate, book, card, insignia, or other device, authority or token, the ownership or possession of which entitles the owner or holder thereof to admission to or attendance at any event.
(a) For the privilege of distributing any ticket of admission to or attendance at any event which is part of the 1984 Olympic Games, a tax is hereby imposed on every person distributing any such ticket and promoting said Olympic Games.
(b) The tax imposed hereby shall be at the rate of six percent (6%) of the gross receipts attributable to distribution of tickets of admission to or attendance at events of the 1984 Olympic Games.
On or before the last day of the calendar month following the close of each calendar month, every person required to pay the tax imposed by this article shall render a statement to the Director of Finance, in the manner provided in Section 21.2.4, of all gross receipts attributable to the distribution of tickets of admission to or attendance at Olympic events during the calendar month preceding such statement. At the time each statement is filed, the full amount of tax, plus any interest and penalties due under this article for the period covered by such statement shall be paid to the Director of Finance.
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