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For the purposes of this chapter, words and phrases shall have the following meanings:
(a) "Admission charge" means the charge made for the right or privilege to enter into a place; provided, however, that if such charge includes rental of property or services it shall be deemed to be an admission charge if so designated, unless the charge is for rental or services, and persons who do not use such property or services are admitted free. If a lesser charge is made to persons who do not desire to use the property or services offered, the lesser charge shall constitute the admission charge. The designation of the charge as a rental or service charge shall not be construed to avoid the application of the tax if it is in effect a charge for admission.
(b) "Director" means the Director of Finance of the City.
(c) "Person" means any individual, receiver, assignee, firm, copartnership, 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.
(d) "Place" includes but is not restricted to theaters, dance halls, amphitheaters, auditoriums, stadiums, golf courses, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools and outdoor amusement parks and carnivals.
(Ord. 48-68. Passed 10-14-68.)
There is hereby levied and imposed upon every person who pays an admission charge to any place:
(a) A tax of three percent on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax applies to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket, or other evidence of right of admission thereto, is made outside of the City.
(b) A tax of three percent on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid by the person selling the ticket in the manner provided in Section 1101.04.
(c) A tax of three percent on the amount paid for admission to any public performance for profit in case the charge for admission is in the form of a service charge or cover charge or other similar charge.
(d) A tax of three percent on the amount paid as annual membership dues by every club or organization maintaining a golf course; and a tax of three percent on greens fees paid to golf courses either under club or private ownership.
(Ord. 48-68. Passed 10-14-68.)
No tax shall be levied under this chapter with respect to any admission all of the proceeds of which inure:
(a) Exclusively to the benefit of religious, educational or charitable organizations, societies or organizations for the prevention of cruelty to children or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, or of improving any Municipal corporations, or of maintaining a cooperative or community pool, if no part of the net earnings thereof inures to the benefit of any private stockholder or individual.
(b) Exclusively to the benefit of persons in the military or naval forces of the United States, or of national guard organizations, reserve officer assocations, 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 inure to the benefit of any private stockholder or individual.
(c) Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need.
(d) Exclusively to the benefit of the Municipality or to members of the police or fire departments of any municipal corporation, or the dependents or heirs of such members.
(e) Exclusively to the benefit of any private or public school or college or university. Immediately after the event for which an exemption from admission tax has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Director of Finance setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax for the benefit of such institution, society or organization and if such statement shows a disproportionate expenditure for promoting and conducting such event, in relation to the profits, if any, no such exemptions shall thereafter be allowed to such institution, society or organization.
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.
(Ord. 48-68. Passed 10-14-68.)
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 same until paid to the Director of Finance as herein provided. Any person required to collect the tax imposed under this chapter who fails to remit the same to the Director 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 City for the amount of such tax, and shall be guilty of a violation of this chapter unless the remittance is made as herein required.
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 Director of Finance on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received; provided, that the first return and remittance under this chapter shall be made on or before September 1, 1968, and shall cover the period to and including August 1, 1968.
Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Director unless the check is honored and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Director requires, showing the amount of the tax on admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Director of Finance with a remittance for the amount; provided, that the Director may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he deems necessary to determine correctly the amount of tax collected and payable.
Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, the Director of Finance may require the report and remittance of the admission 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 Director determines; and failure to comply with any requirement of the Director as to report and remittance of the tax as required shall be a violation of this chapter.
The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Director. 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 when the tax became due, until paid.
(Ord. 48-68. Passed 10-14-68.)
Whoever conducts or operates any place for entrance to which an admission charge is made shall, on a form prescribed by the Director of Finance, make application to and procure from the Director a certificate of registration, the fee for which shall be two dollars ($2.00), which certificate shall continue valid until December 31 of the year in which issued. The certificate of registration, or duplicate original copies thereof to be issued by the Director without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. 41-74. Passed 11-24-75.)
Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted the tax imposed by this chapter shall be reported and remitted as provided in Section 1101.04 by the owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a certificate of registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the Director of Finance of the issuance of such certificate and the joint liability for collection and remittance of such tax. Joint liability shall not apply to publicly owned or leased premises.
(Ord. 48-68. Passed 10-14-68.)
The Director of Finance has power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of such rules and regulations shall be published in a newspaper of general circulation in this City at least once before they become effective and copies shall be printed and made available in the office of the Director. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
Until such time as rules and regulations are promulgated under this section, the rules and regulations of the Department of Taxation, State of Ohio, relating to admission taxes, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 48-68. Passed 10-14-68.)
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