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HomeMy WebLinkAbout31011 ORDINANCE NO. 310 AN ORDINANCE OF THE CITY OF IRWINDALE' ADDING A NEW CHAPTER 5 TO ARTICLE VI OF THE IRWINDALE-MUNICIPAL CODE RELATING TO AN ADMISSIONS TAX. THE CITY COUNCIL OF THE CITY OF IRWINDALE DOES ORDAIN: SECTION 1. Chapter 5, reading as follows, is hereby added to Article VI of the Irwindale Municipal Code: CHAPTER 5. ADMISSIONS TAX. 6500. DEFINITIONS. For the purposes of this Chapter, certain words and phrases used in this Chapter shall be construed as set forth in the following sections unless it is apparent from the entire context that a different meaning is intended. 6500.1 ADMISSION. "Admission" includes every act of entry by a person or patron to any portion of any premises. 6500.2 ATTEND. "Attend" includes the terms see, view, witness, enjoy, watch, be present at and participate in. 6500.3 BUSINESS. "Business" shall include any occupation or avocation, gainful or otherwise, whether permanent, transitory or temporary. 6500.4 CHARGE OR ADMISSION PRICE. "Charge or Admission price" includes, in addition to or in lieu of money, any valuable consideration paid, given or received in exchange for the right or privilege of admittance to any premises or attending any event, and any additional consideration paid, given or received, after admission to any premises, in exchange for the right or privilege of admission to or use of any portion of such premises or any accommodations or facilities therein located or provided. I 6500.5 CONDUCT. "Conduct" includes operate, carry on, maintain, keep, render, perform, hold, give, put on and exhibit. 6500.6 ,EVENT. ;"Event" includes any meeting; performance, race, dance, demonstration, exhibition, transaction, show; feature and attraction for which a separate or additional charge or admission price is paid for the right or privilege of attending the, -same. " 6500.7/ -"OPERATOR. 'Operator" includes any person owning, operating, conducting, directing, managing or controlling, alone or in conjunction with others, in whole or in part, as principal, agent, officer, employee or independent contractor, any business admission to any event or portion of which is subject to any tax imposed by any provision of this Chapter. 6500.8 PATRON. "Patron" includes any person who pays or on account of whom is paid any charge or admission price for the right or privilege of being admitted to any premises for the purpose of attending any event thereat. M Ordinance No. 310 6500.9 PREMISES. "Premises" includes any property, building, structure, enclosure, location or place, whether improved or not, and whether or not the same be owned by any individual person or by any person as defined in the preceding section at, in or upon which any event may be attended. 6500. 10 SEATING CAPACITY. "Seating Capacity" means the total number of seats provided upon any premises by an operator for the use of patrons admitted thereto for the purpose of attending any event thereat. 6500.11 SAME. COMPUTATION. When standing room is provided for or is available to patrons upon any premises, in conjunction with seats or otherwise, each 10 square feet of such standing room shall be equivalent to and shall be considered as one seat or seating space for the purpose of determining the total seating capacity of any premises. 6500.12 SEASON PASS. "Season Pass" shall mean and include every season ticket, season pass, pass book, club membership, membership card, association membership or insignia, or,other device or token (other than a service pass) the ownership or possession of which entitles the owner or holder thereof to admission more than one time to any premises. 6500.13 SERVICE PASS. "Service Pass" is any ticket, token, book or device, issued without monetary consideration, by an operator to bona fide employees, servicemen, tradesmen, caterers, vendors of food or merchandise upon the premises, city, county, state -or federal government officials on official business, participants in any event upon the premises or employees of such participants or other persons whose admission to the premises is or may be required for the performance of some duty or professional service to, or work for.,,such operator, entitling the holder thereof to admittance, without charge or admission price to the operator's premises or to any event conducted thereat. 6500.14 SAME ADDITIONAL SERVICE PASSES., When more„than one such device is issued by an operator to any individual person, only one such device shall be deemed to be a service pass within the meaning of and for the application of the provisions of this Chapter. 6501. AUTO AND MOTORCYCLE RACING. When a charge or ` admission price for a:single admission is paid for.the right or privilege of being admitted to any premises for the purpose of attending.any event thereat, there is hereby levied and assessed and there shall be paid and collected a tax of, ten cents (100) upon each payment for admission of one dollar ,($1.00) or less; a tax of fifteen cents (150) upon each payment for admission of more than one dollar ($1.00) but less thantwo dollars ($2.00); a tax of twenty cents (20�) upon each payment for admission of two dollars or more but less than three dollars ($3.00); and a tax of twenty five cents (25q) upon each payment for admission of three dollars ($3.00) or more. Ordinance No. 310 6502.. OTHER EVENTS. When.a charge or, admission price for a single admission is paid for the right or privilege of being admitted to any premises. having a seating capacity of one thousand (1;000) or more (other than tennis courts while used solely for tennis playing and tennis matches, golf courses and golf driving ranges while used solely for golf matches, golf playing, golf practice or instruction, and any premises while used solely for amateur athletic contests in conjunction with which, neither animals nor mechanical devices of any kind are used as part of the. contest), at, in or upon which premises ,any form of ;entertainment or amusement whatsoever (other than racing meetings which are subject to the provisions of the. preceding section). is.conducted,. there is hereby levied and assessed and, there shall be paid and collected a tax of ten cents (lOC) upon each payment for admission of one dollar ($1.00) or less;.a tax of fifteen cents (150) upon each payment for admission of more than one dollar ($1.00) but less than two dollars ($2.00); a tax of twenty cents (200,)!upon each payment for admission of two dollars ($2.00) or more but less than three dollars ($.3.00); and a tax of twenty five ,cents (,250, upon each payment for admission.o£.three dollars ($3.00) or more. . 6503. SEASON PASSES. If admission to any premises or event is under or by virtue of a season pass for which any charge or , admission price has been paid, the.tax due thereon shall be paid and collected at the time and place that such season pass is purchased. 6504. SAME. RATE AND AMOUNT. The rate of the tax on each such season pass shall be that rate which is made applicable by either Section 6501 or•Section:6502,to the, quotient of the, total amount paid for such season pass divided by the total number of events to which such season pass entitles the holder or owner thereof to be admitted. The amount of the tax on such season ,pass shall be.the product of such rate multiplied by the.total number of.events to which such season:pass entitles the holder or,owner thereof to be admitted, and shall be due and payable and paid.and collected at the time such season pass is purchased. 6505. PERMANENT USE OF FACILITIES.. RATE. In the case of, persons having the.permanent.use of boxes or seats or a lease for the use of a box.or seat,at any premises, a tax equivalent to the tax imposed under Section 6501 or Section 6502,(whichever-is applicable) based on the amount for which a similar box or seat is sold for each event, is.hereby levied and assessed and shall be collected and paid for each event for which the box or seat is thus reserved :for the lessee or holder, 6506. PAYABLE BY WHOM. The•tax levied and assessed by or, under this Chapter is hereby imposed upon each person or patron by or on account of whom payment is made for admission to any premises or portion thereof, and shall be paid by or on account of such person at.the time and at the place when the charge or,admission price is:paid.. 6507: COLLECTABLE BY WHOM. :The.tax imposed by this Chapter shall be collected for the city by,the.operator.at the time and place where the tax is due or payable, and thereafter shall be accounted for and paid over to the city by such operator at the time and in the manner in this Chapter hereinafter specified. 6508. TIME OF ACCOUNTING. Every operator shall account for all taxes imposed or collected under this Chapter at the time or times set forth in the following subsections. 45 4P Ordinance No. 310 6509. .SAME. ONE TO SEVEN DAY EVENTS. If an event subject to the tax imposed by this Chapter is scheduled by the operator to be held for a period of less than seven (7) days, the -operator shall account to the city in the manner specified in this Chapter within twenty four (24) hours after the completion of each such single event. 6510. SAME. B16HT:-rT94-7HMRTY DAY EVENTS. If any such event is scheduled by the operator to be held for a period�of more .than seven (7) daysbutless than thirty (30): days, the operator shall account to the city in like manner on each Monday for all preceding events for which no accounting has been made as herein provided. 6511.; SAME. EVENTS OVER THIRTY DAYS. If any such event is scheduled by the operator to be held for a period of more than thirty (30) days, the operator shall account to the city in like manner on the twentieth (2Oth)day of each calendar month forallevents thus conducted by him from the sixteenth (16th) calendar day to the last calendar day of the preceding calendar month. 6512. SAME. MORE FREQUENTLY. Nothing in the preceding subsections shall: preclude an operator from accounting more frequently or upon -a date earlier than herein specified. 6513. MANNER OF ACCOUNTING. At the times required by the preceding subsections, every operator shall file with the Treasurer a written statement setting forth the number of single admissions to the premises for which a charge or admission.price was paid, the number of season passes and the price or admission charge paid for such .season passes to the premises, the total number of leased seats at the premises or leases of any portion of the premises purchased.or,paid for, the total number of events to which such season passes entitled the owner or holder thereof to admission, the total number of events at which such leased seats entitle the purchaser or holder thereof.to the use -of accommodations or any portion of the premises., and a,statement of the total taxes due under the terms of this Chapter upon each of the foregoing, the period of time covered by .the accounting and such other information as may be required by the Treasurer for a proper understanding of such statement and a complete audit of the taxes due thereunder. 6514. SAME. EXECUTION OF STATEMENT. Such'accounting.statement shall be dated, subscribed by the individual.making.+ �the-statement;..J. stating the capacity: in -which the signer maleg the, sam ,'and"ahe signer shall certify, under penalty of perjury, that the statements made therein are, to the best of his information, knowledge and belief, true and correct. 6515. PAYMENT WITH STATEMENT. Such accounting statement shall be accompanied by payment, in legal tender or in other form approved by the Treasurer, of the total amount of taxes shown in said statement to be due and payable under the terms of this Chapter for the period thus accounted for, plus all penalties that may be due thereon under the terms of this Chapter. Q Ordinance No. 310 6516. ALTERNATE PROCEDURE, Upon the filing.by.an operator with the Council of a written application setting,forth good cause for a modification of the: time, and. manner of_acGeunting•for and payment of taxes due under thins Chapter, the,Council may „ by the. approval of at leastthreeof its members entered upon the Council minutes, authorize such operator to account for and -to pay over to the city all taxes due, payable or paid under the provisions of this Chapter at a time or times and in a manner other than those specified in this Chapter. 6517.. DELINQUENCY PENALTY. The failure .of an operator to pay to the city .the entire amount of taxes due _under the.provisions.of this Chapter at the time and in the manner herein prescribed,.shall automatically cause the amount of such taxes then unpaid forthwith to ,become and be delinquent, and ,a penalty of five -percent (5%) of the, taxes so delinquent. shall .be added and paid by the operator to the city at the time of accounting or ,.payment. 6518. POSTING OF BONDS.. Every operator shall, .before .engaging in any business, admission to any premises, portion or event of which is subject to the tax imposed by this Chapter, post with the Treasurer a cash bond,equal to the, amount of -the maximum tax payable by patrons thereof multiplied by the total seating capacity of the premises, multiplied by the number of events scheduled there- at. 6519. SAME. MAXIMUM. In computing the cash bond no more than the total number, of events within any one accounting period shall be used. . 6520. SAME. EXEMPTION. No such bond, shall be required in the event the operator owns the premises upon which such business: is to be conducted. 6521. INSPECTION OF RECORDS. The Treasurer shall have the right at any reasonable time and place to examine all books, records and reports of the operator relative to the matters required by this Chapter to be set forth in each account. 6522. FORFEITURE OF BOND. If the operator fails to account at the time and in the manner required by,this Chapter, or. if he fails to permit inspeetion of -his records when demand for such inspection is made'bytlie_Treasure'r,•,the Council may, upon notification of any such- facts,_ declare -. such '_4p rator's cash deposit forfeited.. 6523. SAME. LIABILITY FOR TAX. 'Such forfeiture shall not relieve the operator from liability for any taxes,due,upon admissions to any.event conducted by him. 6524. RETURN OF BOND. Upon the expiration of the period for which any event shall have been scheduled by the operator, and upon certification by the Treasurer that all accounts required of an operator under this Chapter have been made: by, the operator and. audited by the Treasurer and that all taxes and penalties_ due thereunder have been paid over to the city,_ the, Council,.shall.:cause all cash bonds theretofore deposited by the .operator with the city under this Chapter and not previously declared forfeited as herein- before provided, to be refunded to the operator by warrant drawn on the Treasurer in the form and manner as provided for other city warrants. 6525. DUTY OF PERFORMANCE. Any act required by this Chapter to be performed by an operator shall be performed by each person included in the definition of operator; provided, however that performance by any one such person shall be deemed performance by all such persons. I 48 Ordinance No. 310 6526: TAX: DEEMED A DEBT. The amount of any tax or any Penalty imposed by this Chapter shall be deemed a debt to the city ,:and any operator violating any of the provisions of this Chapter shall be liable to an action in the name of the city in any court of competentjurisdiction for the amount of taxes and penalties imposed by this Chapter and attachment shall issue on verified, complaint without any bond or'affidavit given or required in:behalf of plaintiff. 6527. TAX. NOT IN LIEU. The tax imposed by this Chapter is in addition to any other tax, license or permit fee that may be required of any person by any ordinance or other section of the Code. 6528. COMPLIANCE NOT EXCUSED BY PROSECUTION. The conviction or punishment of any person for the violation of any provision of this Chapter shall not excuse or exempt such person from payment of any license, tax, fee or penalty due or unpaid under this Chapter, or under any other provision of this Code or any ordinance. 6529. WAIVER OF TAX; The Council may at any time, by the affirmative vote of at least three of its members entered upon the Council minutes,,waive any or all of the requirements of this Chapter with respect to any business or event which is conducted or sponsored within the city by any institution, organization association or corporation which is organized and carried on wholly for the benefit purposes and from which no individual person, other than bona fide employees and help necessarily contracted for; receives any gain, remuneration or profit. 6530. DISPOSITION OF FUNDS. All taxes and penalties thus received shall be deposited by the Treasurer in the'General Fund, unless the Council by resolution directs otherwise. SECTION 2. This Ordinance shall become effective July 1, 1977. SECTION 3. The City Clerk this ordinance and shall cause manner prescribed by law. shall certify to the adoption of the same to be processed in the APPROVED and ADOPTED this 10th .day of bruary; 1977. ATTEST: Pat S. Miranda, Mayor , Marg et S. Barbosa, City Clerk STATE OF CALIFORNIA ) COUNTY OF,LOS ANGELES ) ss CITY OF'IRWINDALE ) I, Margaret S. Barbosa, City Clerk of the City of Irwindale, do hereby certify that the foregoing Ordinance, being Ordinance #310, was approved at first reading, January 27, 1977, and was duly passed, approved and'adopted by said Council, approved and signed by the Mayor and attested by the City Clerk at a regular meeting held on the 10th day of February, 1977. AYES: COUNCILMEN: Barbosa, Breceda, Michael Miranda, Tapia and Mayor Pat Miranda. NOES: COUNCILMEN: None ABSENT: COUNCILMEN: None Mar gar S. Barbosa, City Clerk I,,