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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.)
187.05 COLLECTION, PAYMENT AND INTEREST.
   (a)    Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the tax until paid to the Tax Administrator as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the tax, or having collected the same, fails to remit such tax to the Tax Administrator in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control shall nevertheless be personally liable to the Village for the amount of such tax and shall unless the remittance is made as herein required, be guilty of a violation of this chapter.
   (b)    The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Tax Administrator in monthly installments and remittances therefor on or before the last day of the month next succeeding the end of the monthly period in which the tax is collected or received.
   (c)    Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Tax Administrator, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Tax Administrator unless the check is honored and is in the full or correct amount. The person receiving any payment for admissions shall make out a return upon such forms setting forth such information as the Tax Administrator may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Tax Administrator with a remittance for such amount, provided that the Tax Administrator may, in his discretion, require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
   (d)    Whenever any theater, circus, show, exhibition or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Tax Administrator shall be the judge, the Tax Administrator may require the report and remittance of the admissions tax immediately upon the collection of the same at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions, or at such other times as the Tax Administrator shall determine. Failure to comply with any requirement of the Tax Administrator as to report and remittance of the tax as required shall be a violation of this chapter.
   (e)    Any book, record or account of any person collecting a tax herein levied, which relates in any manner whatsoever to admission charges, tax collections or the percentage of the admission charge attributable to the portion of the place located within the Village shall be subject to examination and audit by the Tax Administrator at all reasonable times. If the tax imposed by this chapter is not paid when due, there shall be added as part of the tax, interest at the rate of one percent per month from the time the tax became due until paid.
(Ord. 2001-17. Passed 4-17-01.)
187.06 REGISTRATION CERTIFICATE; FEE.
   Any person conducting or operating any place for entrance to which an admission charge is made shall on a form prescribed by the Tax Administrator, make application to and procure from the Tax Administrator a Certificate of Registration, the fee for which shall be one hundred dollars ($100.00), which Certificate shall continue valid until December 31 of the year in which the same is issued. Such Certificate or duplicate original copies thereof shall be issued by the Tax Administrator without additional charge and shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. 2001-17. Passed 4-17-01.)
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