A. Definition: The word "amusement", as used in this section, means, but is not limited to, any theatrical, dramatic, musical or spectacular performance, motion picture show, animal act, circus, rodeo, dance, bingo game, athletic event, craft show, exhibition, exposition, fair or other similar event, excluding such functions put on or hosted by a charitable or educational institution and conducted on the premises owned or controlled by that educational or charitable institution. (Ord. O-19-2000, 5-1-2000)
B. Tax Imposed: A tax is imposed upon all amusements within the City, except as excluded in subsection A of this section, at the rate of fifty cents ($0.50) for every person who pays a consideration for admission to participate in such amusements. (Ord. O-01-86, 1-20-1986; amd. 1992 Code)
C. Collection And Payment Of Tax: It shall be the responsibility of the owner, manager or operator of any building, arena, theater or other venue where the amusement is held to collect the tax imposed by this section. The tax herein imposed shall be due and payable, quarterly, on the tenth day of each month to the City Collector. (Ord. O-07-2004, 4-5-2004)
D. Reports Required: On or before the tenth day of each month following the quarter after the effective date hereof, each person liable for the tax herein imposed shall make a report, in writing, and file it with the City stating the total amount collected during the preceding quarter for admission to participate in such amusement. (Ord. O-01-81, 1-13-1981; amd. 1992 Code)
E. Inspection Of Books And Records: The Mayor, either personally or through his authorized agents, shall have the right at all reasonable times to inspect and check the books and records of any "amusement" as herein defined or person liable for such tax insofar as they pertain to admissions. (Ord. O-01-81, 1-13-1981)
F. Violations And Penalties: It is unlawful for any person to produce, present or conduct any amusement, for gain or profit, without the payment of the tax herein set forth. Any person who shall produce, present or conduct any amusements, for gain or profit, without payment of the tax or who shall violate any other provisions of this section, upon conviction thereof, shall be fined not more than five hundred dollars ($500.00) for each offense, and each day such violation shall continue shall be regarded as a separate offense. (Ord. O-01-86, 1-20-1986; amd. 1992 Code)
Notes
| 1 | 1. See chapter 4 of this title. |