HomeMy WebLinkAbout537ORDINANCE NO. 537
AN ORDINANCE OF THE PEOPLE OF THE CITY OF
IRWINDALE, CALIFORNIA, MODIFYING AND
INCREASING THE ADMISSIONS TAX ON EVENTS HELD
WITHIN THE CITY
WHEREAS, the City adopted an admissions tax ordinance in 1977 imposing a tax on
admission to events such as races, exhibitions, shows, attractions, entertainment, and
amusements; and
WHEREAS, the admissions tax specifically included automobile and motorcycle races;
WHEREAS, the admissions tax was $0.10 up the first $1.00, $0.15 on tickets from $1.00
to $2.00, $0.20 from $2.00 to $3.00, and $0.25 for $3.00 or more; and
WHEREAS, in over 20 years, ticket prices have.increased greatly from $3.00 without the
City's tax rate being adjusted; and
WHEREAS, a rate of three percent (3%) on a percentage basis is a low rate relative to
/�. the percentage tax the City previously collected on tickets less than $3.00 in value; and
WHEREAS, the revenue from this tax will be placed in the general fund to pay for the
general operations of the City and shall constitute a general tax; and
WHEREAS, California Constitution Article XIIIC, Sec. 2(d) requires that in order for a
city to impose or increase any general tax, that tax must be submitted to the electorate and
approved by a majority vote.
NOW, THEREFORE, THE PEOPLE OF THE CITY OF IRWINDALE,
CALIFORNIA, HEREBY ORDAIN AS FOLLOWS:
SECTION 1. That the Irwindale Municipal Code is amended by repealing
Sections 3.04.020 and 3.04.030 in their entirety.
SECTION 2. That the Irwindale Municipal Code is amended by amending
Subsection D of Section 3.04.010 to add at the end of Subsection D the following:
"D. 'Charge' or 'admission price' includes ... and where a charge is collected
on admission for the privilege of parking, the parking charge shall be considered part of
the admission price."
SECTION 3. That the Irwindale Municipal Code is amended by adding Section
3.040.020 to read as follows:
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"Section 3.040.020 --Rate of Tax, Excentions.
A. There is hereby levied and assessed a tax upon every patron who pays an
admission price for admission to or for the privilege to attend any event at any premises
in the City. Said tax shall be at the rate of three percent (3 %) of the admission price.
B. This tax shall not apply to the following events:
Council. 1. Any event held by the City or sanctioned by resolution of the City
2. Any event held by a non-profit organization where all proceeds are
used for charitable purposes.
3. Any premises while used solely for amateur athletic contests in
conjunction with which neither animals nor mechanical devices or any kind are used as a
part of the contest. "
SECTION 4. That Irwindale Municipal Code Section 3.04.050A. is hereby
amended to delete the reference to Section 3.04.030.
SECTION 5. Severabilitv. If any phrase, clause, sentence, subsection, or section
of this Ordinance is for any reason held to be invalid, such invalidity shall not affect the validity
of any other part of this Ordinance. The People hereby declare that they would have passed this
Ordinance and each phrase, clause, sentence, subsection, or section hereof irrespective of the fact
that any one or more of such phrases, clauses, sentences, subsections, or sections had been
declared invalid. Any court reviewing the validity of this Measure shall interpret it insofar as
possible as to make it valid and binding, and to carry out the intent of the voters to create a fund
to pay for the foregoing measures to the full extent permitted by law.
PASSED, APPROVED AND ADOPTED by the People on the 2nd day of March, 1999.
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M/iYpk, CITY OF IRWINDALE