Cypress Municipal Code § 26-20 Enforcement

The amount of any tax or any penalty imposed by this article shall be deemed a debt to the city, and any operator violating any of the provisions of this article 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 article and attachment shall issue on verified complaint without any bond or affidavit given or required in behalf of plaintiff.

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

(Ord. No. 83, § 3)

(a) The tax imposed by this article shall not be applicable to a horse racing event by a racing association, the California Exposition and State Fair, or a county or district agricultural association fair, provided that:

(1) Said racing association or other entity permanently elects to deduct from the total parimutuel wagers placed within its enclosure for distribution to the city an amount equal to the greater of 0.33% or the maximum amount otherwise permitted by law; and

(2) Said racing association or other entity actually deducts said amount from such wagers; and

(3) Said amount is distributed to the city at the same time at which the portion of the parimutuel wagers payable to the State of California becomes payable.

(b) The City of Cypress hereby elects to receive distributions of parimutuel wagers from a horse racing association or other entity in lieu of the tax imposed by this article so long as the requirements of subsection (a) hereof are met.

(Ord. No. 698, § 1, 10-25-82; Ord. No. 733, § 1, 10-9-84)