Inglewood Municipal Code Art. 2 Admissions Tax

The tax imposed by this Article shall not apply to admissions which are made pursuant to passes issued to:

(1) Bona fide employees of the management;

(2) Municipal officers on official business;

(3) Members of the press in the performance of their duties;

(4) Persons regularly engaged in work or business transacted at the place whether their duties require admission to the place or not and whether on duty at the time admitted or not; and

(5) Other persons whose admission to the place is required for the performance of some duty to, or work for, the proprietor.

The tax levied and assessed pursuant to this Article is hereby imposed upon the person paying for such admission and shall be paid at the time when and the place at which such admission charge is paid. Such tax shall be collected by the person charging for such admission.

On or before the tenth day of each calendar month, the person collecting the tax levied and imposed by this Article shall render (in duplicate) an accounting or statement to the City of all (except as hereinafter provided) such taxable admissions to any such enclosure or place during the calendar month preceding such accounting or statement. Such accounting or statement shall be filed with the Finance Director at the office of said Director in the City Hall, and at the time of such filing the person collecting such tax shall then and there pay to said Finance Director all amounts so collected as taxes hereunder, as shown in such accounting or statement. The correctness of such statements shall be subject to audit by the Finance Director or his or her properly authorized representative, who are hereby authorized and empowered to inspect and audit the books and records of any and all persons subject to the provisions of this Article. Notwithstanding anything to the contrary contained herein, if admissions tax does not apply to a given venue for the remainder of a given tax year in accordance with Section 9-6(5), then the person collecting the tax levied and imposed by this Article shall have no further reporting obligations pursuant to this Section for the remainder of the given tax year.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07; Ord. 15-10 2-24-15)

The forms of return to be executed and filed pursuant to the requirements of this Article shall be such as may be prescribed by or acceptable to the Finance Director.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

With reference to taxable admissions to any such enclosure or place, which are made upon season or other pass books entitling the holder thereof to admission on all or any of the days during which any meeting is held, such accounting and statement shall be made as a part of and at the same time that the last monthly accounting for such meet is to be rendered and made, as hereinabove in this Article set forth. This proviso is inserted so that the tax imposed hereby may be determined, computed and paid on the basis of the actual taxable admissions under such season or other passbooks, rather than upon the potential rights of the holder thereof to admissions thereunder.

At the time of rendering the final accounting or statement required under this Article for any meeting, the person making such accounting shall pay to the City all amounts collected during the time during which such meeting was conducted, and which remain unpaid to the City.

A failure on the part of the person collecting such taxes under this Article to pay the entire amount of taxes due hereunder within the time hereinabove prescribed, shall automatically cause the amount of such taxes then unpaid forthwith to become delinquent and the Finance Director shall thereupon add and collect a penalty of five percent of the taxes so delinquent.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

The amount of any tax and of any penalty imposed by this Article shall be deemed a debt to the City, and any person conducting any such horse racing or harness horse racing meeting or other event to which the admissions tax hereby imposed applies in violation of 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 hereby and an attachment shall issue on a verified complaint without any bond or affidavit given in behalf of plaintiff.

The provisions of this Article shall not be construed to require the payment of an admissions tax upon admission to any event conducted as the function of any religious institution, organization or association organized for religious purposes and conducted solely for such purposes, nor for any event conducted as the function of any fraternal, civic, military, Federal, state, county, municipal and school district organization.

The proceeds arising from the tax imposed by this Article shall be credited to the General Fund of the City.

(Ord. 1923 10-1-67; Ord. 1986 2-28-69)