Inglewood Municipal Code § 9-6 Admissions Tax. Levy and Assessment

There is hereby levied and assessed and shall be collected and paid a tax:

(1) In the sum of forty-five cents ($0.45) upon each admission to any horse racing meeting or harness horse racing meeting held or conducted within the City.

(2) In the sum of fifty-six cents ($0.56) upon each admission for which a charge is made to any enclosure, auditorium or place when such admission is for the purpose of attending a live sporting, athletic, theatrical, contest or presentation or any other live entertainment type exhibition, spectacle or participation of any kind; provided that effective on July 1st of each year, the rate will be adjusted upward by the percentage of annual change in the Los Angeles/Long Beach Consumer Price Index (CPI) as identified each June 1st. Should the June 1st change in the CPI be a decrease over the prior year, the tax will remain the same.

(3) If a reduction in the charge for admission to any event designated in subsection (1) or (2) of this Section is made to permit attendance to only a portion of such meeting, contest, presentation or event and such reduced charge is in the sum of one dollar ($1.00) or less, then the tax on such reduced admission shall be in the sum of twenty cents ($0.20).

(4) The admissions tax imposed by this Article shall not be applicable to any venue with a crowd capacity of one thousand persons or less.

(5) With regard only to venues with a seating capacity in excess of twenty-two thousand persons, the admissions tax imposed herein shall be equivalent to ten percent of the per person admission price for each event conducted in said venue; provided, however, that the aggregate amount of admissions tax collected by said venue and paid pursuant to this Article in any given tax year shall not exceed fifteen million dollars ($15,000,000.00), adjusted annually by the Consumer Price Index for Los Angeles, California (urban wage earners) most recently published by the U.S. Bureau of Labor Statistics, and thereafter this admissions tax shall not apply to said venue for the remainder of the given tax year.

(Ord. 2105 6-9-72; Ord. 2283 6-28-77; Ord. 2513 7-2-85; Ord. 2519 10-1-85; Ord. 91-12 6-11-91; Ord. 98-10 4-28-98; Ord. 15-10 2-24-15)

The term "live," as used in Section 9-6(2), shall be construed to include not only participants who appear in person but also any closed circuit television exhibition of the type of contest or exhibition designated in Section 9-6(2) which is held, performed or conducted by the participants in a place other than the place in the City of Inglewood at which an admission fee is charged and which is relayed immediately or within a few moments by means of closed circuit television or similar type facilities to the said place within the City at which an admission fee is charged.

(Ord. 2191 7-9-74)