Hayward Municipal Code Art. 13 Horse Racing Admissions Tax

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Note— (Added by Ordinance No. 84-027 C.S., adopted Oct. 23, 1984)

This article shall be known and may be cited as the "Horse Racing Admissions Tax" of the City of Hayward.

For the purposes of this article, certain words and phrases are defined and certain provisions shall be construed as herein set out, unless it shall be apparent from their context that a different meaning is intended:

(a) Admission. 'Admission' shall mean the right to enter a place where horse racing is held or conducted, and includes, but is not limited to, seats, tables and standing room, reserved and not reserved.

(b) Horse Racing. 'Horse racing' shall mean any and all types of races involving horses, including but not limited to, thoroughbred horse racing, quarter horse racing, appaloosa horse racing, Arabian horse racing, harness horse racing, and paint horse racing. Horse racing does not include the rental of horses for recreational riding, pony rides, or equestrian demonstrations or sporting events not subject to parimutuel wagering.

(c) Horse Racing Meeting. 'Horse racing meeting' shall mean the period of time during which horse racing is held or conducted, whether racing days or racing weeks, allotted by the California Horse Racing Board to a licensed racing association.

(d) Parimutuel Wager. 'Parimutuel wager' shall mean the wager on the outcome of a horse race for which individuals purchase tickets in various denominations on a horse or horses in one (1) or more races and the amount won is distributed from the total wagers comprising each pool to holders of winning tickets.

(e) Tax or taxes. 'Tax' or 'taxes' shall mean a monetary amount which includes costs, interest, and penalties.

There shall be levied, assessed, collected and paid a tax of sixty-five cents (65¢) on each admission for which a charge is paid at an y enclosure or place at which horse racing is held or conducted in the city. There shall also be levied, assessed, collected and paid a tax of sixty-five cents (65¢) on each pass which entitles a person to admission to any enclosure or place at which horse racing is held or conducted in the city.

The tax levied and assessed under this section is hereby imposed upon the person paying such admission or gaining admission by means of a pass and shall be paid at the time when and the place at which such admission charge is paid or pass is presented for the purpose of gaining admission to any enclosure or place mentioned in this section.

This section shall not apply to the following persons or under the following conditions:

(a) An owner or trainer of a horse or a bona fide employee of any such owner or trainer, or an officer, director or bona fide employee of any licensed racing association, or an officer, director, or bona fide employee of the person or association conducting a horse racing meeting, when such an individual's duty makes it necessary for him or her to gain admission to any enclosure where horse racing is held.

(b) Any employee or official of the City of Hayward or a California county, the State of California, or the United States of America whose official duty makes it necessary for him or her to gain admission to any enclosure or place where horse racing is held within the city.

(c) Any member of the working press whose duties as a newsperson make it necessary for him or her to gain admission to any enclosure where horse racing is held.

The tax imposed under Section 8-13.10 shall be paid by the person paying for admission at the time and place such admission charge is paid, and the tax shall be collected by the person charging for such admission.

When a horse racing meeting is being held or conducted, the racing association holding or conducting the horse racing meeting shall once each week (a) render to the City of Hayward an accounting of all persons subject to the admissions tax levied pursuant to Section 8-13.10 admitted to such place during the week preceding such accounting and (b) pay to the City of Hayward all amounts so collected as taxes under this article. Payment shall be simultaneous with the weekly license fee payment to the State of California. Interest at the rate of one and one-half percent (1½%) per week shall be paid in case of any late payment.

A failure on the part of the racing association to pay the entire amount of taxes due under this article within the period of ten (10) days after the conclusion of a horse racing meeting shall automatically cause the amount of such taxes then unpaid to become delinquent and the City of Hayward shall thereupon add and collect a penalty of one and one-half percent (1½%) per week of the amount so delinquent.

The City of Hayward hereby elects, pursuant to California Business and Professions Code Section 19610.3, permanently to receive thirty-three one hundredths of one percent (1%) of the total parimutuel wagers placed at any enclosure or track where horse racing is held or conducted in the City of Hayward. This election is subject to the following conditions:

(a) This election shall be effective as of the date of the ordinance adopting this article becomes effective, and effective on that date the Horse Racing Admissions Tax of the City of Hayward shall not be collected from any racing association conducting a horse racing meeting which also elects under Business and Professions Code Section 19610.3 permanently to deduct thirty-three one hundredths of one percent (1%) of the total parimutuel wagers collected and to distribute the amount deducted to the City of Hayward.

(b) If for any reason either this election by the City of Hayward is ineffective or any racing association conducting a horse racing meeting fails to make such election or the election is ineffective, then during any period of such ineffectiveness, the Horse Racing Admissions Tax of the City of Hayward shall be in effect and collected from such racing association.

At all times during which an election made under Section 8-13.15 is effective and when a horse racing meeting is being held or conducted, the racing association holding or conducting the horse racing meeting shall once each week (a) render to the City of Hayward an accounting of the total parimutuel wagers placed and (b) pay the City of Hayward thirty-three hundredths of one percent (1%) of the total. Payment shall be simultaneous with the weekly license fee payment to the State of California. Interest at the rate of one and one-half percent (1½%) per week shall be paid in case of any late payment.

The amount of any tax or the applicable percent of parimutuel wagers imposed by this article is a debt to the City of Hayward, and any racing association conducting horse a racing meeting in violation of any of the provisions of this article is subject to an action in the name of the city in any court of competent jurisdiction for the amount unpaid and an attachment shall issue on a verified complaint without any bond or affidavit given on behalf of plaintiff.

Any person responsible for the violation of any of the provisions of this article is guilty of a misdemeanor, and shall cause the City of Hayward to file a protest with the California Horse Racing Board concerning the allocation of future horse racing meeting dates to that racing association.