CHAPTER 193
Admissions Tax
193.01   Definitions.
193.02   Intent.
193.03   Imposition of tax.
193.04   Returns required.
193.05   Records; inspection and destruction.
193.06   Liability; assessment and petition for reassessment; penalties.
193.07   Four-year limitation for assessments; exceptions.
193.08   Reports must be filed; fraudulent reports.
193.09   Personal liability of corporate officers.
193.10   Suspension or revocation of license.
193.99   Penalty.
   CROSS REFERENCES
   Tax limitations - see CHTR. § 8.02
   Coin-operated amusement devices - see BUS. REG. Ch. 781
193.01 DEFINITIONS.
   The following definitions apply to the provisions of this chapter:
   (a)   "City" means the City of Reynoldsburg, Ohio.
   (b)   "Auditor" means the Auditor of the City.
   (c)   "Coin-operated amusement device" means a machine, device or instrument which, whether by payment of a fee or other things of value, or by the insertion of a coin, token, slug, plate, disc or key, operates, or may be operated, for use as a game, contest of skill or amusement.
   (d)   "Vendor" means any individual or sole proprietor, receiver, assIgnee, firm, partnership, joint venture, corporation, company, joint stock company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, owning and exhibiting or contracting or permitting any coin-operated amusement device, as defined in this section, to be Installed, used and exhibited in his/her place of business, irrespective of the ownership of such device.
   (e)   "Admissions tax", in addition to its usual and ordinary meaning, includes an excise tax levied and collected for the use or operation of a coin-operated amusement device, as defined in this section.
   (f)   "Board of Review" means the Board created by and constituted as provided by Section 191.20 of the Codified Ordinances of the City.
   (g)   "Corporate surety bend" means a bond guaranteeing performance of a contract or obligation as it relates to a corporation.
(Ord. 99-82. Passed 11-22-82.)
193.02 INTENT.
   It is the intent of this chapter to levy an admissions tax of three percent (3%) on the gross amounts received from the use or operation of coin-operated amusement devices located within the City.
(Ord. 99-82. Passed 11-22-82.)
193.03 IMPOSITION OF TAX.
   For the purpose of providing revenue with which to meet the general operating needs of the City, an admissions tax is hereby levied upon the use or operation of coin-operated amusement devices located within the City.
   The admissions tax is three percent (3%) of the gross amount received for the use or operation of coin-operated amusement devices located within the City.
   For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that the use or operation of all coin-operated amusement devices is subject to such tax until the contrary is established.
   All revenues generated by the provisions of this chapter shall be placed in the General Fund.
(Ord. 99-82. Passed 11-22-82.)
193.04 RETURNS REQUIRED.
   Each vendor shall, on or before the twentieth day of each month, file a return for the preceding month, on forms prescribed and supplied by the Auditor, showing the gross receipts generated by each operation for which a tax is imposed under this chapter, the amount of tax due the City for the period covered by the return, and such other information as the Auditor deems necessary for the proper administration of this chapter. The returns shall be signed by the vendor or an authorized agent, partner or corporate officer. The Auditor may extend the time for filing returns. The Auditor, if it is deemed necessary to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. Returns shall be filed by mailing the same to the Auditor, together with payment of the amount of tax shown to be due on the return. The Auditor may authorize vendors, whose tax liability may not merit monthly returns, to file returns at less frequent intervals. The Auditor shall stamp, or otherwise mark, on all returns, the date received and the amount of payment received with the return. Any vendor who fails to file a return under the provision of this chapter shall, for each day not filed, forfeit and pay to the City the sum of ten dollars ($10.00).
(Ord. 99-82. Passed 11-22-82.)
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