Del Mar Municipal Code Ch. 3.08 Admissions Tax

A. Unless otherwise provided in this Chapter, when a charge or admission price for a single admission is paid for the right or privilege of being admitted to any event anywhere in the City, there is levied and assessed, and there shall be collected, a tax of ten percent of the price of admission for each such admission, with a minimum tax due on each such admission of 15 cents.

B. 1.

When a charge or admission price for a single admission is paid for the right or privilege of being admitted to any horse racing event, there is levied and assessed, and there shall be collected, a tax of 40 cents for each such admission; except that, for each senior citizen special rate admission of $1.00 or less, there is levied and assessed and there shall be collected, a tax of 15 cents for each such admission and, for senior citizen's special rate admissions or amounts over $1.00, the tax shall amount to 15 percent of the actual charge.

2. The tax rate herein above established on admission to a horse race event shall be reviewed annually by the City Council at the close of the second quarter of the City's fiscal year.

(Ord. No. 403; Ord. No. 435; Ord. No. 453; Ord. No. 507; Ord. No. 511)

A. For those entities which conduct horse racing meetings and which distribute funds to the City in accordance with the provisions of the Business and Professions Code, the City elects to receive those funds in lieu of the Admissions Tax imposed by this Chapter and will suspend the imposition of other taxes and fees in accordance with the requirements of the Business and Professions Code.

B. For those entities which conduct satellite horse racing meetings and which distribute funds to the City in accordance with the provisions of the Business and Professions Code, the City elects to receive those funds in lieu of the Admissions Tax imposed by this Chapter and will suspend the imposition of other taxes and fees in accordance with the requirements of the Business and Professions Code.

(Ord. No. 511)

A. The City Council may at any time, by the affirmative vote of at least three of its members entered upon the City Council minutes, waive any or all of the requirements of this Chapter 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 or is eligible to receive any gain, remuneration or profit.

B. The provisions of this Chapter shall not apply to admissions to a county fair regularly conducted by a district agriculture association organized pursuant to Division 1, Chapter 3, Article 2, of the Agricultural Code of the State, nor to events conducted as part of such county fair.

(Ord. No. 24, ¶ 13, 16)

For the purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:

A. Admission. Every act of entry by a person or patron to any portion of any premises.

B. Attend. Such term includes the terms "see", "view", "witness", "enjoy", "watch", "be present at" and "participate in".

C. Charge or Admission Price. Such term includes, in addition to or in lieu of money, any valuable consideration paid, given or received in exchange for the right or privilege of admittance to any premises or attending any event, and any additional consideration paid, given or received after admission to any premises in exchange for the right or privilege of admission to any portion of such premises or any accommodations or facilities therein located or provided.

D. Conduct. To operate, carry on, maintain, keep, render, perform, hold, give, put on, and exhibit.

E. Event. Any meeting, performance, race, dance, demonstration, entertainment, exhibition, transaction, show, feature and attraction for which a separate or additional charge or admission price is paid for the right or privilege of attending the same.

F. Operator. Any person owning, operating, conducting, directing, managing or controlling, alone or in conjunction with others, in whole or in part, as principal, agent, officer, employee or independent contractor, any business, admission to any event or portion of which is subject to the tax imposed by this Chapter.

A. In the case of admission by season ticket or subscription, the tax levied by this Chapter shall be levied, assessed, collected and paid based on the price so charged for the admission of a person to one event and shall be multiplied by the number of events to which the holder or owner of such season ticket or subscription is entitled to attend. The tax shall be paid at the time of payment for such season ticket or subscription by the purchaser thereof. In the case of admission by passes, the tax on such pass shall be paid at the time of admission to each event. No tax shall be levied upon active participants in racing.

If an event subject to the tax imposed by this Chapter is scheduled by the operator to be held for a period of less than seven days, the operator shall account to the City in the manner specified in the following section within 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 days but less than 30 days, the operator shall account to the City in like manner on each Monday for all preceding events not previously accounted for. If any such event is scheduled by the operator to be held for a period of more than 30 days, the operator shall account to the City in like manner on the 20th day of each calendar month for all events thus conducted by him from the first to the 15th calendar days of such month, and on the fifth day of each calendar month for all events thus conducted by him from the 16th calendar day to the last calendar day of the preceding calendar month. Nothing in this Section shall preclude an operator from accounting more frequently or upon a date earlier than herein specified.

(Ord. No. 24, ¶ 6)

A. Generally. At the times required by the preceding section, the operator shall file with the City 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 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 Chapter upon each of the foregoing, the period of time covered by the accounting, and such other information as may be required by the City Treasurer for a proper understanding of such statement, and a complete audit of the taxes due thereunder. Such statement shall be dated, subscribed by the individual making the statement, state the capacity in which the signer makes the same, and the signer shall certify, under the penalty of perjury, that the statements made therein are, to the best of his information, knowledge and belief, true and correct. Such statement shall be accompanied by payment, in legal tender or in other form approved by the City Treasurer, of the total amount of taxes shown in such statement to be due and payable under the terms of this Chapter for the period thus accounted for, plus all penalties that may be due thereon under the terms hereof. All taxes and penalties thus received shall be deposited by the City Treasurer in the general fund, unless the City Council by resolution directs otherwise.

B. Alternative Procedure. Upon the filing by an operator with the City Council of a written application setting forth good cause for a modification of the time and manner of accounting for and payment of taxes due under this Chapter, the City Council may, by the approval of at least three of its members entered upon the City 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 Chapter at a time or times and in a manner other than those specified in this and the preceding section.

(Ord. No. 24, ¶ 7)

The failure of an operator to pay to the City the entire amount of taxes due under the provisions of this Chapter 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 percent of the taxes so delinquent shall be added and paid by the operator to the City at the time of account or payment.

(Ord. No. 24, ¶ 8)

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 Chapter, post with the Director of Finance a cash bond equal to the amount of the maximum tax payable by patrons thereof, multiplied by the total seating capacity of the premises, multiplied by the number of events scheduled thereat; provided, that in computing the cash bond, no more than the total number of events within any one accounting period shall be used; provided further, that no such bond shall be required in the event the operator owns the premises upon which such business is conducted, or holds a valid current license from the State to conduct horse racing or harness racing. The Director of Finance 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 Chapter to be set forth in each account. If the operator fails to account at the time and in the manner required by this Chapter, or if he fails to permit inspection of his records when demand for such inspection is made by the Director of Finance, the City 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 such 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 Director of Finance that all accounts required of an operator under this Chapter have been made by the operator and audited by the Director of Finance, and that all taxes and penalties due thereunder have been paid over to the City, the City Council shall cause all cash bonds theretofore deposited by the operator with the City under this Chapter and not previously declared forfeited as herein before provided to be refunded to the operator by warrant drawn on the Director of Finance and executed in the form and manner as provided for other City warrants.

(Ord. No. 24, ¶ 9)

Any act required by this Chapter to be performed by an operator shall be performed by each person included in the definition of operator; provided, that performance by any one such person shall be deemed performance by all such persons.

(Ord. No. 24, ¶ 10)