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HomeMy WebLinkAboutOrdinance No. 2156 ofte ORDINANCE NO. 2156 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA ADDING CHAPTER 3 .40 TO THE AZUSA MUNICIPAL CODE, CONSISTING OF SECTIONS 3. 40. 010 THROUGH 3.40. 110 RELATING TO THE ESTABLISHMENT OF AN ADMISSIONS TAX THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN AS FOLLOWS: SECTION 1. Chapter 3 . 40 , consisting of Sections 3. 40 . 010 through 3. 40 . 110 is hereby added to the Azusa Municipal Code: CHAPTER 3. 40 ADMISSIONS TAX 3. 40. 010 Admissions Tax; Levy and Assessment 3 . 40 . 020 Definitions 3. 40 . 030 Exceptions to Tax Requirement 3.40 . 040 Collection and Payment 3. 40. 050 Accounting and Delivery to the City 3. 40. 060 Season Passes 3. 40. 070 Tax Delinquency 3. 40 . 080 Taxes a Debt to City; Actions Thereon 3. 40. 090 Exemptions to Chapter Requirements 3. 40 . 100 Use of Tax Proceeds 3. 40. 110 Tax Not In-Lieu 3.40. 010 ADMISSIONS TAX; LEVY AND ASSESSMENT There is hereby levied and assessed and shall be collected and paid, a tax: A. In the sum of twenty-five cents ($ .25) upon each admission of a patron of a swap meet held or conducted within the City. B. In the sum of one dollar ($1. 00) upon each admission of a vendor at a swap meet held or con- ducted within the City. C. In the sum of twenty-five cents ($. 25) upon each admission for which a charge is made to any enclosure, auditorium or place when such admission is for the purpose of attending a live sporting, athletic, theatrical, contest or presen- tation or any other live amusement-type exhibition, spectacle or participation of any kind. 3. 40. 020 DEFINITIONS As used in this Chapter: A. "Live" as used in Section 3.40. 010 C. shall be construed to include not only participants who appear in person but also any closed circuit tele- vision exhibition of the type of contest or exhibition designated in Section 3. 40. 010 C. which is held, per- formed or conducted by the participants in a place other than the place in the City at which an admission fee is charged and which is relayed immediately or within a few moments by means of closed circuit television or similar type facilities to the said place within the City at which an admission fee is charged. B. "Patron of a swap-meet" means a person who enters a swap-meet for the principal purpose of observing or purchasing the merchandise, articles , or things of value being offered for sale or exchange. C. "Swap-meet" means any meeting or assembly where persons are permitted or invited to offer new or used merchandise, articles or things of value for sale or exchange on premises other than their own which are made available at certain times for such sales or exchanges. D. "Vendor at a swap-meet" means a person who enters a swap-meet for the principal purpose of offering new or used merchandise, articles or things of value for sale or exchange. 3. 40. 030 EXCEPTIONS TO TAX REQUIREMENT The tax imposed by this Chapter shall not apply to admissions which are made pursuant to passes issued to: A. Bona fide employees of the management; B. Municipal, law enforcement or fire officers on official business; C. Members of the press in the performance of their duties; and D. Other persons whose admission to the place is required for the performance of some duty to, or work for, the proprietor. 3. 40. 040 COLLECTION AND PAYMENT The tax levied and assessed pursuant to this Chapter is hereby imposed upon the person paying for or obtaining such admission and shall be paid at the time and the place at which an admission charge is paid or entry permitted. Such tax shall be collected by the person charging for or allow- ing such admission. 3. 40. 050 ACCOUNTING AND DELIVERY TO THE CITY On or before the tenth day of each calendar month, the person collecting the tax levied and imposed by this Chapter shall render an accounting or statement to the City of all (except as herein- after provided) such taxable admissions to any such enclosure or place during the calendar month preceding such accounting or statement. Such ac- counting or statement shall be filed with the City Clerk, and at the time of such filing the person collecting such tax shall then and there pay to the City Clerk all amounts so collected as taxes hereunder, as shown in such accounting or statement. The correctness of such statements shall be subject to audit by the City Clerk or his properly authorized representative, who are hereby authorized and em- powered to inspect and audit the books and records of any and all persons subject to the provisions of this Chapter. -2- \r The forms of return to be executed and filed pursuant to the requirements of this Chapter shall be such as may be prescribed by or acceptable to the City Clerk. 3. 40. 060 SEASON PASSES If admission to any premises or event is under or by virtue of a season pass, the tax due thereon shall be paid and collected at the time and place that such season pass is obtained. The tax on such season pass shall be the rate specified in Section 3.40. 010 for each admission to which the season pass holder is entitled. 3. 40 . 070 TAX DELINQUENCY PENALTY A failure on the part of the person collecting such taxes under this Chapter to pay the entire amount of taxes due hereunder within the time here- inabove prescribed, shall automatically cause the amount of such taxes then unpaid forthwith to become delinquent and the City Clerk shall thereupon add and collect a penalty of five percent (5%) of the taxes so delinquent. 3 .40 . 080 TAXES A DEBT TO CITY; ACTIONS THEREON The amount of any tax and of any penalty imposed by this Chapter shall be deemed a debt to the City, and any person conducting any such swap- meet or other event to which the admissions tax applies in violation of any of the provisions of this Chapter shall be liable to the City in an action in any court of competent jurisdiction for the amount of taxes and penalties imposed hereby and an attachment shall issue on a complaint with- out any bond or affidavit given in behalf of plain- tiff. Such person shall also be liable for all costs and expenses incurred in prosecuting such an action, including the City' s reasonable attorneys fees. 3.40. 090 EXEMPTIONS TO CHAPTER REQUIREMENTS The provisions of this Chapter shall not be construed to require the payment of an admissions tax upon admission to any event conducted as the function of any religious institution, organization or association organized for religious purposes and conducted solely for such purposes, nor for any event conducted as the function of any fraternal, civic, military, federal, state, county, municipal or school district organization. 3.40. 100 USE OF TAX PROCEEDS The proceeds arising from the tax imposed by this Chapter shall be credited to the General Fund of the City. 3. 40 .110 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 other statute, ordi- nance or Chapter of this Code and is not a license tax within the meaning of Chapter 5. 08 . 020 of the Azusa Municipal Code. -3- SECTION 2. EFFECTIVE DATE. The City Council finds and declares that this Ordinance is one relating to taxes for the usual and current expenses of the City and shall therefore take effect immediately upon its passage. SECTION 3. The City Clerk shall certify to the passage of this Ordinance and shall cause the same to be published as required by law. PASSED AND APPROVED this 20th day of December, 1982. N • MAYOR STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES) ss. CITY OF AZUSA ) I, CONSTANCE LARA, DEPUTY CITY CLERK of the City of Azusa, do hereby certify that the foregoing Ordinance No. 2156 was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the 6th day of December, 1982 . That, thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City Council on the 20th day of December , 1982 , by the following vote, to wit: AYES: COUNCILMEMBERS: DECKER, HART, CRUZ, LATTA, MOSES NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE ‘4 DEPUTY C 40,6, 'K 4 -