Azusa Municipal Code Art. VI Swap Meet Admissions Tax

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Admissions means any individual allowed access to one or more vendors at a swap meet for the purpose of perusing or buying the wares of such vendors.

Swap meet means as defined in section 86-1412 of this Code.

(Ord. No. 92-034, § 2(3.45.020), 11-2-92)

Cross reference— Definitions and rules of construction generally, § 1-2.

There is hereby imposed upon each person admitted to a swap meet operating in the city an admissions tax of $0.50 per admission. The operator of the swap meet shall be responsible for collection of such tax and payment to the city.

(Ord. No. 92-034, § 2(3.45.010), 11-2-92; Ord. No. 97-010, § 2, 11-4-97)

The finance director shall be responsible for administration and enforcement of the tax imposed by this article. The finance director may require that a swap meet install a turnstile or such other acceptable entry accounting devices as he may deem acceptable. In addition, the finance director may require a swap meet to take reasonable security measures to ensure that admissions do not occur for which no accounting is made. The finance director shall approve each swap meet's methodology for documenting collection of the admissions tax.

(Ord. No. 92-034, § 2(3.45.030), 11-2-92)

The tax imposed by this article is payable by the operator of a swap meet quarterly on the 30th day following the close of each calendar quarter.

(Ord. No. 92-034, § 2(3.45.040), 11-2-92)

A payment of the tax imposed by this article is delinquent if it is not paid within ten days of the due date specified in section 70-229. A penalty of ten percent per month or part thereof of the unpaid tax shall be imposed on any delinquent tax.

(Ord. No. 92-034, § 2(3.45.050), 11-2-92)

The finance director shall have the right to request of any swap meet operator all documentation necessary to verify the accuracy of the tax due under this article. All documents requested by the finance director shall be delivered to city hall no later than ten days after a written request is made for them in writing. A penalty of $250.00 per day shall be imposed for each day, past the day the documents are due (or any extension thereof granted by the finance director), for which the swap meet operator is not in full compliance with the finance director's request.

(Ord. No. 92-034, § 2(3.45.060), 11-2-92)

Any party responsible for collecting the tax imposed by this article may appeal any ruling, decision, interpretation, or calculation of the city provided that any amount of tax which is due, regardless of whether or not it is in dispute, must be paid before an appeal may be filed. The appeal shall be on a form provided by the finance director and must be filed with the finance department within 30 days from the date the opinion, audit or calculation was made. The city manager or his designee shall serve as the hearing officer. The decision of the hearing officer shall be final.

(Ord. No. 92-034, § 2(3.45.070), 11-2-92; Ord. No. 98-09, § 2, 6-15-98)

The tax provided herein shall be adjusted annually on July 1 of each year to reflect the increase, if any, in the Consumer Price Index during the previous 12 months. The tax shall be increased by adding to the base tax an amount obtained by multiplying the base tax by the percent change in the Consumer Price Index for all urban consumers for the Los Angeles-Anaheim-Riverside Standard Metropolitan Statistical Area as reported for the year ending on May 31 just prior to the July in which the increase occurs. If the Consumer Price Index has declined no adjustment shall be made to the tax. The finance director shall have the discretion to round the adjusted tax figure up or down if the tax amount, following application of the adjustment required by this section, results in a figure which is not a whole number, or to postpone or waive implementation of the increase if it would be more cost-effective not to implement it.

(Ord. No. 92-034, § 2(3.45.080), 11-2-92)

The amount of tax imposed by this article shall be deemed a debt to the city and any person or entity failing to pay, collect, or turn over to the city such amount shall be liable to a legal action by the city. In addition to any civil remedies which the city may undertake to enforce this article, any violation of the requirements of this article shall be punishable as a misdemeanor.

(Ord. No. 92-034, § 2(3.45.090), 11-2-92)

The city shall be entitled to recovery of its attorney's fees in any action to enforce the provisions of this article.

(Ord. No. 92-034, § 2(3.45.100), 11-2-92)