Arcadia Municipal Code Div. 3 Collection of Taxes

The tax levied and assessed by or under this Part is hereby imposed upon each person or patron by or on account of whom payment is made for admission or a free pass granted 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, or if admittance is by a free pass, before entry is allowed.

(Amended by Ordinance No. 1613 Adopted 11-23-77)

The tax imposed by this Part 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 Part hereafter specified.

Every operator shall account for all taxes imposed or collected under this Part at the time or times set forth in the following subsections.

If an event subject to the tax imposed by this Part 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 Part within twenty-four (24) hours after the completion of each such single event.

If any such event is scheduled by the operator to be held for a period of more than seven (7) days but less 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.

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 (20th) day of each calendar month for all events thus conducted by him from the first (1st) to the fifteenth (15th) calendar days of such month, and on the fifth (5th) day of each calendar month for all events thus conducted by him from the sixteenth (16th) calendar day to the last calendar day of the preceding calendar month.

Nothing in the preceding subsections shall preclude an operator from accounting more frequently or upon a date earlier than herein specified.

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 free passes issued and the total number of events to which such free 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 Part 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.

(Amended by Ordinance No. 1613 Adopted 11-23-77)

Such accounting statement shall be dated, subscribed by the individual making the statement stating the capacity in which the signer makes the same, and the 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.

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 Part for the period thus accounted for, plus all penalties that may be due thereon under the terms of this Part.

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 accounting for any payment of taxes due under this Part, the Council may, by the approval of at least three of 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 Part at a time or times and in a manner other than those specified in this Part. The City Council may, on its own motion, initiate and authorize such modifications.

(Amended by Ord. 1775 adopted 6-7-83)

The failure of an operator to pay to the City the entire amount of taxes due under the provisions of this Part 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 per cent (5%) of the taxes so delinquent shall be added and paid by the operator to the City at the time of accounting or payment.