CHAPTER 173
Admissions Tax
173.01    Definitions.
173.02    Tax levied.
173.03    Exclusions.
173.04    Collection of tax; statement and remittance.
173.05    Failure to remit; penalties for nonpayment.
173.06    Printing of price on tickets.
173.07    Temporary or transient places; permit and bond required.
173.08    Determination of tax due.
173.09    Rules and regulations.
173.10    Certificate of registration.
173.11    Appeals.
173.99    Penalty.
CROSS REFERENCES
         Limitation - see CHTR. Art. IX §2
   173.01 DEFINITIONS.
   When used in this chapter and unless otherwise distinctly expressed, the following
words and phrases shall have the meanings set out herein:
   (a)    "Admission charge" means any charge for the right or privilege to enter any place; it includes a charge made for season tickets or subscriptions, a minimum service charge, a cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; it includes charges for the rental of property or the rendering of service unless persons not utilizing such property or services are admitted free, and if a lesser charge is made to persons not utilizing such property or services, the lesser charge shall constitute the admission charge. "Admission charge" also includes all parking charges where the charge is determined by the number of passengers in an automobile.
   (b)    "Village Tax Collector" means the Finance Director of the Municipality.
   (c)    "Person" includes an individual, firm, corporation, company, partnership, association, an unincorporated association and any person acting in a fiduciary capacity.
   (d)   "Place" includes, but is not restricted to, circuses, motion picture theaters, dance halls, auditoriums, stadiums, athletic pavilions, alleys, tennis courts, tennis clubs, paddle tennis courts, paddle tennis clubs, hand ball clubs, hand ball courts, squash courts, squash clubs, horseback riding academies, hayrides, night clubs, cabarets, theaters of all kinds, lecture halls, archery and shooting ranges, golf clubs, golf courses, golf driving ranges, golf practice fairways, all sporting contests and athletic events, side shows, swimming clubs, amusement parks and all forms of recreation therein, billiards, pool halls and any other form of diversion, sport, pastime or recreation.
      (Ord. 74-46. Passed 10-21-74.)
   173.02 TAX LEVIED.
   There is hereby levied and imposed upon every person who pays an admission charge to any place:
   (a)    A tax of three percent on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the Municipality for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the Municipality.
   (b)    A tax of three percent on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas and other places of amusement, over and above the amounts representing the established price therefor at such ticket offices. Such tax is to be returned and paid in the manner provided in Section 173.04 by the person selling the ticket.
   (c)    A tax of three percent on the amount paid for admission to any public performance for profit at any roof garden, cabaret or similar entertainment, in case the charge for admission is in the form of a service charge or cover charge or other similar charge.
   (d)    A tax of three percent on the amount received as annual membership dues by every club or organization maintaining a golf course; a tax of three percent on greens fees collected by golf courses either under club or private ownership; a tax of three percent on fees charged by any golf driving range or practice fairway
   (e)    A tax of three percent on the amount received as annual membership dues, initiation fees and court time, by every club or organization maintaining a tennis court, handball court, squash court or paddle tennis court.
      (Ord. 74-46. Passed 10-21-74.)
   173.03 EXCLUSIONS.
   The tax levied by this chapter shall not be applicable to admission charges to be used exclusively for charitable, eleemosynary, educational or religious purposes.
(Ord. 74-46. Passed 10-21-74.)
   173.04 COLLECTION OF TAX; STATEMENT AND REMITTANCE.
   Every person receiving an admission charge upon which a tax is levied under this chapter shall collect the amount of tax imposed upon the person paying an admission charge. The tax shall be deemed to be held in trust by the person required to collect the same until remitted to the Village Tax Collector as hereinafter provided. The tax imposed under this chapter shall be collected at the time the admission charge is paid.
   Every person collecting any tax imposed by this chapter shall, on or before the thirtieth day of each month, file with the Village Tax Collector a statement upon forms provided by the Village Tax Collector indicating the amount of the taxes collected by such person during the preceding calendar month and such further information as the Village Tax Collector may deem necessary to determine the amount of the taxes collected and payable. A remittance for the amount of the tax collected during the preceding calendar month shall accompany the statement.
(Ord. 74-46. Passed 10-21-74.)
   173.05 FAILURE TO REMIT; PENALTIES FOR NONPAYMENT.
   Every person required to collect the tax imposed by this chapter who fails to collect the same or fails to remit the tax shall be personally liable to the Municipality for the amount of the tax. Any person required to collect and remit the tax imposed by this chapter who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of one percent per month from the time when the tax became due until such tax is paid.
(Ord. 74-46. Passed 10-21-74.)
Loading...