§ 19-603.  Imposition of Tax.
   (1)   (a)   A tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement, for the fiscal year of the City beginning July 1, 1988 and ending June 30, 1989, at the rate of seven hundred thirty- three thousandths of one cent ($.00733) for each ten cents ($0.10), or major fraction thereof, of the established price charged the general public or limited or selected group thereof, by any producer for such privilege, which shall be paid by the person acquiring such privilege. Provided that, in the event that a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that City Council lacked the authority to impose this rate effective July 1, 1988, through June 30, 1989 the rate shall revert to one-half of once cent ($0.005) for each ten cents ($0.10), or major fraction thereof, for the fiscal year commencing July 1, 1988 and ending June 30, 1989. 124
      (b)   A tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement, for the fiscal year of the City beginning July 1, 1989 and ending June 30, 1990, and for each fiscal year thereafter, at the rate of one-half of one cent ($0.005) for each ten cents ($0.10) or major fraction thereof, of the established price charged the general public or limited or selected group thereof, by any producer for such privilege, which shall be paid by the person acquiring such privilege. 125
      (c)   Nothing herein contained shall operate to bar the right of the City to demand, sue for, or collect any tax due on admission fees or privileges to attend or engage in any amusement under any prior tax therein. 126
   (2)   In the case of persons, except bona fide employees of a producer, municipal or state officers on official business, or totally blind persons admitted free or at reduced rates to any place of amusement, at a time when and under circumstances where an established price is charged to other persons, the tax imposed by this Section shall be computed on the established price charged to such other persons of the same class for the same or similar accommodations, to be paid by the person so admitted.
   (3)   In the case of persons having the permanent use of boxes or seats in any place of amusement, or a lease for the use of such box or seat in such place of amusement, the tax imposed by this Section shall be computed on the established price for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, such tax to be paid by the lessee or holder.
   (4)   When any tax collected by a producer for the privilege of attending or engaging in any amusement is less than the amount of the tax imposed by this Section, the producer shall, at or before the time of holding or conducting said amusement, collect such additional sum as is required to reach the full amount of tax imposed by this Section.

 

Notes

124
   Amended, 1988 Ordinances, p. 694, effective July 1, 1988 (Bill No. 161). This subsection was subsequently amended to provide a rate of one-half of one cent ($0.005) for each ten cents ($0.10) effective July 1, 1989, by Bill No. 229, 1988 Ordinances, p. 997. Bill No. 229 was repealed and the rate of seven hundred thirty-three thousandths of one cent ($0.00733) for each ten cents ($0.10) reinserted by Bill No. 437, 1989 Ordinances, p. 767, effective July 1, 1989. Section 3 of Bill No. 437 includes further effective date provisions in the event of litigation; as of January 18, 2019, no such litigation has ensued.
125
   Added, 1989 Ordinances, p. 767.
126
   Renumbered, 1989 Ordinances, p. 767.