Loading...
If a taxpayer collects taxes in excess of the combined tax rate from any customer in any transaction, all such excess tax shall be paid to the taxing jurisdictions in proportion to their effective rates. The right of the taxpayer to charge his customer for his own liability for tax does not allow the taxpayer to enrich himself at the cost of his customers. Tax paid on an activity that is not subject to tax or that qualifies for an exemption, deduction, exclusion or credit is not excess tax collected.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 10287, § 4, 6-13-06)
The following activities, when performed by a municipality, are considered to be activities of a person engaged in business for the purposes of this article, and not excludable by reason of section 19-270:
(1) Rental, leasing or licensing for use of real property to other than another department or agency of the municipality.
(2) Procuring, providing or furnishing electricity, electric lights, current, power, gas (natural or artificial), or water to consumers or ratepayers.
(3) Sale of tangible personal property to the public, when similar tangible personal property is available for sale by other persons, as, for example, at police or surplus auctions.
(4) Providing wastewater removal services to consumers or ratepayers by means of sewer lines or similar pipelines.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 11183, § 12, 6-17-14, eff. 1-1-13)
(a) Equity Requirements. In order to qualify for exclusion under section 19-270, a proprietary club must actually be owned by the members. For the purposes of qualification, a club will be deemed to be member-owned if at least eighty-five (85) percent of the equity of the total amount of club-owned property is owned by bona fide individual members whose membership is represented in the form of shares, certificates, bonds or other indicia of capital interest. A corporation may be considered an individual owner provided that it owns a membership solely for the benefit of one (1) or more of its employees and is not engaged in any business activity connected with the operation of the club.
(b) Gross Revenue Requirements. In computing gross revenue for the computation of this fifteen (15) percent rule of subsection 19-270(c)(1).
(1) The following shall be excluded:
a. Membership dues.
b. Membership fees which relate to the general admission to the club on a periodic (or perpetual) basis.
c. Assessments.
d. Special fund-raising events, raffles, etc.
e. Donations, gifts or bequests.
f. Gate receipts, admissions and program advertising for not more than one (1) tournament in any calendar year.
(2) The following must be included:
a. Green fees, court use fees, and similar charges for the actual use of a facility or part thereof.
b. Pro shop sales if the shop is owned by the club.
c. Golf cart rental if the carts are owned by the club.
d. Rentals, percentages or commissions received for permitting the use of the premises or any portion thereof by a caterer, concessionaire, professional or any other person for sales, rental, leasing, licensing, catering, food or beverage service, or instruction.
e. All receipts from food or beverage sales, room use or rental charge, corkage and catering charges, and similar receipts.
f. Locker and locker room fees and attendants charges if paid to the club.
g. Tournament entry fees other than entry fees for the one (1) annual tournament exempt under subsection (b)(1)(f) above.
(Ord. No. 6674, § 3, 3-23-87)
Editor's note – Ordinance No. 11219, § 2, adopted December 9, 2014 and effective January 1, 2015, repealed regulation 19-300.1. Formerly, such regulation pertained to who must apply for a license and derived from Ord. No. 6938, § 23, 4-25-88 and Ord. No. 10448, § 9, 9-5-07, eff. 1-1-08.
Editor's note – Ordinance No. 11198, § 3, adopted September 9, 2014 and effective January 1, 2015, repealed regulation 19-310.1. Formerly, such regulation pertained to proration of initial annual license fee and derived from Ord. No. 6938, § 23, 4-25-88 and Ord. No. 10448, § 9, 9-5-07, eff. 1-1-08.
Loading...