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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.
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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.
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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.
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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.
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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
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