CHAPTER 98: ENTERTAINMENT ADMISSION TAX
Section
   98.01   Definitions
   98.02   Rate of tax
   98.03   Exemptions
   98.04   Price to be marked on ticket
   98.05   License required
   98.06   Reporting and remitting
   98.07   Penalties and interest
   98.08   Failure to collect and report tax; determination of tax by Tax Commissioner
   98.09   Appeal
   98.10   Records
   98.11   Refunds
   98.12   Taxes made a lien
   98.13   Moneys received, where credited
 
   98.99   Penalty
§ 98.01 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   (A)   ADMISSION. Includes any charge for entering the premises when entertainment of any type or variety is performed except cinemas which are provided for separately in Chapter 97 of this Code. This would include an admission fee, cover charge, minimum fee or any similarly titled fee required to he paid whether or not other expenditures are made on the premises.
   (B)   AMOUNTS RECEIVED FOR ADMISSION. Excludes any city or federal taxes paid or received in respect of such admission.
   (C)   BOARD OF REVIEW. The BOARD OF REVIEW created and constituted under § 94.18.
   (D)   CLERK-TREASURER. The City Clerk who has the final authority for administering the entertainment admission tax.
   (E)   ENTERTAINMENT. Any performance by an individual, group or otherwise including, but not limited to, stage shows, musical entertainment, circuses, carnivals, displays, exhibits, exhibitions, trade shows, expos, conventions, demonstrations, and sporting events where an admission fee is charged other than school sponsored sporting events.
   (F)   OPERATOR. The person who is proprietor of the entertainment location, whether in the capacity of owner, lessee, mortgagee in possession, licensee, or any other capacity. Where the OPERATOR performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an OPERATOR for the purposes of this chapter, and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both.
   (G)   TAX COMMISSIONER. The TAX COMMISSIONER of the City, as agent for the Clerk- Treasurer in administering the entertainment admission tax.
(Ord. 49-1984, passed 6-27-84; Am. Ord. 32-2024, passed 7-17-24)
§ 98.02 RATE OF TAX.
   There is levied a tax of three percent (3%) on the amounts received for admission to any entertainment in the City, except cinemas which are provided for separately in Chapter 97 of this Code. Such tax to be known as the “entertainment admission tax.” The tax is levied for the period commencing October 1, 1984, and shall be effective in subsequent period unless revoked or amended. The purpose of the tax is to provide revenue for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements by the City.
(Ord. 49-1984, passed 6-27-84)
§ 98.03 EXEMPTIONS.
   (A)   No tax shall be imposed under this chapter:
      (1)   On amounts received for admissions not within the taxing power of the City under the constitution or laws of Ohio or the United States;
      (2)   On any amount received for admission to any entertainment, all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, societies or community service organizations, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual.
   (B)   No exemption claimed under divisions (A) (1) or (2) above shall be granted except on a claim therefor made at the time the amount received for admission is collected, and under penalty of perjury on a form prescribed by the Tax Commissioner.
(Ord. 49-1984, passed 6-27-84)
§ 98.04 PRICE TO BE MARKED ON TICKET.
   The price, inclusive of any Federal and City tax, at which every admission ticket or card is sold shall be conspicuously and indelibly printed, stamped or written on the face or back of that part of the ticket which is to be taken up by the management of the entertainment location.
(Ord. 49-1984, passed 6-27-84)
§ 98.05 LICENSE REQUIRED.
   (A)   No person after the effective date of this section shall continue to operate or thereafter begin to operate any entertainment at any permanent or temporary place within the City without a license therefor, as hereinafter provided.
   (B)   Every person desiring to continue to operate or hereafter to begin to operate any such entertainment at any permanent or temporary place within this City shall file an application for a permanent or temporary license or licenses, as the case may be, with the Clerk-Treasurer. Every application for such license or licenses shall be made on a form prescribed, prepared and furnished by the Clerk-Treasurer, and shall set forth the name under which the applicant operates or intends to operate an entertainment location, whether the applicant conducts or intends to conduct a permanent or temporary entertainment, the location of the permanent or temporary entertainment, and such other information as the Clerk-Treasurer may require. If the applicant has or intends to have more than one entertainment location within the City, the application shall state the location of each entertainment and the number of the entertainment location, and in the case of a temporary entertainment location, the date and length of time such entertainment is to be conducted at each place. In the case of an application for a license for a temporary entertainment location, the application shall state the name and address of the owner, lessee or custodian of the premises on which such entertainment is to be conducted, and any other information prescribed by the Clerk-Treasurer for the purposes of identification.
   (C)   The application shall be signed and verified by oath or affirmation by the person conducting the entertainment if a natural person, or in the case of an association, by a member or partner thereof, or in the case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. At the time of making such application, the applicant shall pay to the Clerk-Treasurer a fee of $5.00 for each license. A license is required for each separate entertainment location.
   (D)   On approval of the application and payment of any license fee or fees therein required, the Clerk-Treasurer shall grant and issue to each applicant, unless withheld for cause, a permanent or temporary entertainment admission license for each entertainment location within this City set forth in his application.
   (E)   An entertainment admission license shall be valid only for the person in whose name it is issued and for the operation of an entertainment location at the place designated therein, and shall not be assignable. It shall be conspicuously displayed at the place for which issued during the period of ticket sale and operation of the entertainment location. All licenses for permanent entertainment locations shall be for a period of 12 months following the date on which the year issued, unless sooner surrendered by the licensee or suspended or revoked for cause by the Clerk-Treasurer. Licenses for temporary entertainment locations shall expire at the time specified therein.
   (F)   Licenses issued for permanent entertainment location under the provisions of this chapter may be renewed annually on application made to the Clerk-Treasurer and the payment of a renewal fee of $5.00.
   (G)   The Clerk-Treasurer may suspend or after hearing revoke an entertainment admission license whenever he finds that the holder thereof has failed to comply with any of the provisions of this chapter. On suspending or revoking any entertainment admission license, the Clerk-Treasurer shall require the holder thereof to surrender to him immediately all licenses or duplicates thereof issued to such holder, and the holder shall surrender promptly all such licenses to the Clerk-Treasurer as required. Whenever the Clerk-Treasurer suspends an entertainment admission license, he shall notify the holder immediately and afford him a hearing, if no hearing has already been afforded and one is desired. After such hearing the Clerk-Treasurer shall either rescind his order of suspension or, on good cause appearing therefor, continue the suspension or revoke the license.
   (H)   No owner, lessee or custodian of the premises on which an entertainment is to be operated shall lease or permit the same to be used by any person who is not the owner of a license duly issued by the Clerk-Treasurer hereunder. Any such owner, lessee or custodian who leases to or permits such premises to be used for such purpose by a person who is not the owner of a license duly issued hereunder shall be liable for the amount of taxes levied under the provisions of this chapter in connection with any entertainment so conducted on such premises, and such taxes shall be a lien on such premises.
   (I)   When an exemption from the payment of the entertainment admission tax is granted by the Clerk-Treasurer for a given organization in accordance with the provision of § 98.03, such exemption shall be considered as the equivalent of the license herein provided for.
(Ord. 49-1984, passed 6-27-84)
§ 98.06 REPORTING AND REMITTING.
   (A)   Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Commissioner, make a return to the Tax Commissioner, on forms obtainable from him, of the total admissions charged and received and the amount of tax collected for the same. Claims for exemption from the tax shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Commissioner. The Tax Commissioner may establish shorter reporting periods for any licensee if he deems it necessary in order to insure collection of the tax, and he may require further information in the return if such information is pertinent to the collection of the tax. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Tax Commissioner. All returns and payments submitted by each operator shall be treated as confidential by the Tax Commissioner, and shall not be released by him except on order of a court of competent jurisdiction or to an officer or agent of the United States, the State of Ohio, the County of Hamilton, or the City for official use only. The nonavailability or failure to obtain forms shall not relieve an operator from timely paying such tax.
   (B)   No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file or cause to be filed any incomplete, false or fraudulent return, report or statement, or aid or abet another in the filing of any false or fraudulent return, report or statement.
   (C)   If any operator required to file quarterly returns under this chapter fails on two consecutive quarters within a 12-month period, to file such returns when due or to pay the tax thereon, or if any operator authorized by the Tax Commissioner to file returns at less frequent intervals, fails on two or more occasions within a 24-month period to file such returns when due or to pay the tax due thereon, the Tax Commissioner may require such operator to furnish security in an amount equal to the average tax liability of the operator for a period of one year, as determined by the Tax Commissioner from a review of returns or other information pertaining to such operator, which amount shall in no event be less than $100.00. Such security may be in the form of an advance tax payment to be applied to pay the tax due on subsequent returns or a corporate surety bond, satisfactory to the Tax Commissioner, conditioned on payment of the tax due with the returns from the operator. Such security must be filed within ten days following the operator's receipt of the notice from the Tax Commissioner of its requirements. A corporate surety bond filed under this section shall be returned to the operator if, for a period of 12 consecutive months following the date the bond was filed, the operator has filed all returns and remitted payment therewith within the time prescribed in this chapter.
   (D)   If any operator required to file returns and to remit tax due to the City under the provisions of this chapter fails for any reason to make such filing or payment, any of its officers or employees having control or supervision of or charged with the responsibility of filing returns and making payments shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit tax due. The sum due for such liability may be collected by assessment in the manner provided in this chapter.
(Ord. 49-1984. Passed 6-27-84)
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