Arcadia Municipal Code Div. 4 Bonds, Liabilities and Inspections

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 Part, post with the Treasurer a cash bond equal to the amount of the maximum tax payable by patrons thereof multiplied by the total capacity of the premises, multiplied by the number of events scheduled thereat. Subject to approval of the City Council, the cash bond may be based on the maximum tax payable by patrons thereof, multiplied by the number of events scheduled, multiplied by the City approved estimate of total attendance. The requirements set forth in this section regarding bonds, may be waived by the City Council.

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

In computing the cash bond no more than the total number of events within any one accounting period shall be used.

No such bond shall be required in the event the operator owns the premises upon which such business is to be conducted.

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 Part to be set forth in each account.

If the operator fails to account at the time and in the manner required by this Part, or if he fails to permit inspection of his records when demand for such inspection is made by the Treasurer, the Council may, upon notification of any such facts, declare such operator's cash deposit forfeited.

Such forfeiture shall not relieve the operator from liability for any taxes due upon admissions to any event conducted by him.

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 Part 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 Part and not previously declared forfeited as hereinbefore provided, to be refunded to the operator by warrant drawn on the Treasurer in the form and manner as provided for other City warrants.

Any act required by this Part 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.

The amount of any tax or any penalty imposed by this Part shall be deemed a debt to the City, and any operator violating any of the provisions of this Part shall be liable to an action in the name of the City in any Court of competent jurisdiction for the amount of taxes and penalties imposed by this Part, and attachment shall issue on verified complaint without any bond or affidavit given or required in behalf of plaintiff.

The tax imposed by this Part 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.

The conviction or punishment of any person for the violation of any provision of this Part shall not excuse or exempt such person from payment of any license, tax, fee or penalty due or unpaid under this Part or under any other provision of this Code or any ordinance.

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 Part 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 of religious, charitable, educational, recreational or scientific purposes and from which no individual person, other than bona fide employees and help necessarily contracted for, receives any gain, remuneration or profit.

All taxes and penalties thus received shall be deposited by the Treasurer in the General Fund, unless the Council by resolution directs otherwise.