CHAPTER 187
Admissions Tax
187.01   Use of collected funds.
187.02   Definitions.
187.03   Levy of tax.
187.04   Exemptions.
187.05   Collection, payment and interest.
187.06   Registration certificate; fee.
187.07   Temporary registration certificate.
187.08   Authority to make rules, regulations.
187.09   Effective date.
187.10   Appeals.
187.11   Confidential information.
187.12   Violations.
187.99   Penalty.
 
 
187.01 USE OF COLLECTED FUNDS.
   The Tax Administrator is hereby instructed to deposit all moneys received from the five percent admissions tax into the General Fund to be distributed by appropriation to the individual funds as deemed to be in the best interest of the community as determined by Council.
(Ord. 2001-17. Passed 4-17-01.)
187.02 DEFINITIONS.
   For the purposes of this chapter:
   (a)    "Admission charge" means the charge made for the right or privilege to enter into a place, or the charge or fee paid for the use of any facilities or grounds including the amount charged or paid as annual membership dues to any club or organization, or charge or fee charged or paid to use any facilities for a season or longer, provided, however, that if such charge includes rental of property or for a service such rental or service charge shall be taken to be an admission charge. If a lesser charge is made to persons who do not desire to use the property, facilities or services offered, the lesser charge shal1 constitute the admission charge. The designation of a charge as a rental or service charge, or fee of any kind, shall not be construed to avoid the application of the tax if it is in effect a charge for admission.
   (b)    "Tax Administrator" means the Director of Finance of the Village of Newburgh Heights.
   (c)    "Place" includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, golf courses, driving range, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks and such attractions as merry-go-rounds, Ferris wheels, dodgems, roller coasters and observation towers owned or operated by any person.
   (d)    "Person" means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, park board, municipal corporation, public authority created by statutes of Ohio, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
      (Ord. 2001-17. Passed 4-17-01.)
187.03 LEVY OF TAX.
   There is hereby levied upon every person who pays an admission charge to any place which is entirely or partially located within the Village:
   (a)    A tax of five percent (5%) of the admission charge paid for admission to any place, including admission by season ticket or subscriptions or fee for the privilege of using any facility. The tax shall apply to every admission charge to any place which is entirely or partially located within the Village, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the Village;
   (b)    A tax of five percent (5%) of the admission charge paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge;
   (c)    A tax of five percent (5%) of the admission charge or other charge or fee paid for the right or privilege to use any golf course, whether privately or publicly owned or operated, including greens fees, and any annual or seasonal membership charge or fee.
   If a place is not entirely located within the Village, the Tax Administrator shall determine the percentage of the admissions charge attributable to the portion of the place located within the Village. In making such determination, the Tax Administrator shall consider appropriate factors such as the percentage of the place's recreational and business activity which is conducted within the Village. Alternatively, the Village and the facility in question which is not located entirely within the Village of Newburgh Heights, Ohio, may, by agreement, determine the appropriate amount of admissions tax by agreement. Such agreement shall be approved by the Tax Administrator, ratified by Council and shall reflect both parties' understanding that the alternative method agreed upon is a reasonable determination of the admissions tax to be levied upon that "place" as is not entirely located within the Village.
(Ord. 2001-17. Passed 4-17-01.)
   
187.04 EXEMPTIONS.
   (a)   No tax shall be levied under this chapter with respect to any admission, all the proceeds of which inure:
      (1)    Exclusively to the benefit of religious or charitable organizations located in the Village, provided no part of the earnings thereof inures to the benefit of any private stockholder or individual.
      (2)    Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, reserve officer associations or posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State, and if no part of their net earnings inures to the benefit of any private stockholder or individual.
   (b)   Immediately after the event for which an exemption from the admissions tax has been allowed, a responsible individual of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Tax Administrator setting forth the amount of money actually received by the treasurer of such institution, society or organization, together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from the admissions tax for the benefit of such organization, institution or society. If such statement shows a disproportionate expenditure for the promoting and conducting of such event in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
   (c)   The exemption from tax provided in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items. The exemption provided for shall be subject to the approval of the Tax Administrator.
(Ord. 2001-17. Passed 4-17-01.)
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