Irwindale Municipal Code Ch. 3.04 Admissions Tax

For the purposes of this chapter, certain words and phrases used in this chapter shall be construed as set forth in this section unless it is apparent from the entire context that a different meaning is intended.

A. "Admission" includes every act of entry by a person or patron to any portion of any premises.

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

C. "Business" includes any occupation or avocation, gainful or otherwise, whether permanent, transitory or temporary.

D. "Charge" or "admission price" 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 or use of any portion of such premises or any accommodations or facilities therein located or provided; and where a charge is collected on admission for the privilege of parking, the parking charge shall be considered part of the admission price.

E. "Conduct" includes operate, carry on, maintain, keep, render, perform, hold, give, put on and exhibit.

F. "Event" includes any meeting, performance, race, dance, demonstration, 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.

G. "Operator" includes 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 any tax imposed by any provision of this chapter.

H. "Patron" includes any person who pays, or on account of whom is paid, any charge or admission price for the right or privilege of being admitted to any premises for the purpose of attending any event thereat.

I. "Premises" includes any property, building, structure, enclosure, location or place, whether improved or not, and whether or not the same is owned by any individual person or by any person as defined in subsection H of this section at, in or upon which any event may be attended.

J. "Season pass" means and includes every season ticket, season pass, passbook, club membership, membership card, association membership or insignia, or other device or token (other than a service pass) the ownership or possession of which entitles the owner or holder thereof to admission more than one time to any premises.

K. "Seating capacity" means the total number of seats provided upon any premises by an operator for the use of patrons admitted thereto for the purpose of attending any event thereat.

L. Seating Capacity, Computation of. When standing room is provided for or is available to patrons upon any premises, in conjunction with seats or otherwise, each ten square feet of such standing room shall be equivalent to and shall be considered as one seat or seating space for the purpose of determining the total seating capacity of any premises.

M. "Service pass" is any ticket, token, book or device, issued without monetary consideration, by an operator to bona fide employees, servicemen, tradesmen, caterers, vendors of food or merchandise upon the premises, city, county, state or federal government officials on official business, participants in any event upon the premises or employees of such participants or other persons whose admission to the premises is or may be required for the performance of some duty or professional service to, or work for, such operator, entitling the holder thereof to admittance, without charge or admission price, to the operator's premises or to any event conducted thereat.

N. Service Pass, Additional. When more than one service pass is issued by an operator to any individual person, only one such device shall be a service pass within the meaning of and for the application of the provisions of this chapter.

(Ord. 537 § 2, 1999; Ord. 310 § 1(part), 1977: prior code §§ 6500.1-6500.14).

A. There is hereby levied and assessed a tax upon every patron who pays an admission price for admission to or for the privilege to attend any event at any premises in the city. Such tax shall be at the rate of three percent of the admission price.

B. This tax shall not apply to the following events:

1. Any event held by the city or sanctioned by resolution of the city council;

2. Any event held by a nonprofit organization where all proceeds are used for charitable purposes;

3. Any premises while used solely for amateur athletic contests in conjunction with which neither animals nor mechanical devices of any kind are used as a part of the contest.

(Ord. 537 § 3, 1999).

If admission to any premises or event is under or by virtue of a season pass for which any charge or admission price has been paid, the tax due thereon shall be paid and collected at the time and place that such season pass is purchased.

(Ord. 310 § 1(part), 1977: prior code § 6603).

A. The rate of the tax on each such season pass shall be that rate which is made applicable by Section 3.04.020 to the quotient of the total amount paid for such season pass divided by the total number of events to which such season pass entitles the holder or owner thereof to be admitted.

B. The amount of the tax on such season pass shall be the product of such rate multiplied by the total number of events to which such season pass entitles the holder or owner thereof to be admitted, and shall be due and payable and paid and collected at the time such season pass is purchased.

(Ord. 537 § 4, 1999; Ord. 310 § 1(part), 1977: prior code § 6504).

In the case of persons having the permanent use of boxes or seats or a lease for the use of a box or seat at any premises, a tax, equivalent to the tax imposed under Section 3.04.020 or Section 3.04.030 (whichever is applicable) based on the amount for which a similar box or seat is sold for each event, is levied and assessed and shall be collected and paid for each event for which the box or seat is thus reserved for the lessee or holder.

(Ord. 310 § 1(part), 1977: prior code § 6505).

The tax levied and assessed by or under this chapter is imposed upon each person or patron by or on account of whom payment is made for admission to any premises or portion thereof, and shall be paid by or on account of such person at the time and at the place when the charge or admission price is paid.

(Ord. 310 § 1(part), 1977: prior code § 6506).

A. The city council shall, by resolution, prescribe printed forms for demands and the method of drawing warrants, orders or checks in payment of demands allowed or ordered paid as provided for in this chapter.

B. All warrants, orders or checks upon the city treasury for the payment of any money shall be signed by at least two of the following officers of the city: (1) mayor or the vice mayor in the absence of the mayor; (2) finance director or, in his or her absence, by that person designated as the deputy finance director by minute motion of the city council; (3) city manager or, in his or her absence, by that person designated by minute motion of the city council as the acting manager.

C. In every warrant, order or check so drawn shall be specified the name of the person to whom the same is payable, the date and amount thereof, and the services or indebtedness for which it is to be made payable to the person named therein or to his or her order.

D. Any person required or authorized pursuant to this section to sign or countersign any warrant, order or check upon the city treasury may execute such warrant, order or check by means of a facsimile signature in lieu of his or her manual signature, upon the filing and certification of such person's manual signature in accordance with the Uniform Facsimile Signature of Public Officials Act (California Government Code, Sections 5500 et seq.) as the same now exists or as may be amended from time to time. Whenever any warrant, order or check is for an amount payable in excess of twenty-five thousand dollars, at least one of the signatures required or permitted in this section shall be affixed manually and not through the use of a facsimile signature.

(Ord. 458 § 3, 1992).

Every operator shall account for all taxes imposed or collected under this chapter at the time or times set forth in Sections 3.04.100 through 3.04.130.

(Ord. 310 § 1(part), 1977: prior code § 6508).

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 Sections 3.04.140 through 3.04.160 within twenty-four hours after the completion of each such single event.

(Ord. 310 § 1(part), 1977: prior code § 6509).

If any such event is scheduled by the operator to be held for a period of more than seven days but less than thirty days, the operator shall account to the city in the manner specified in Sections 3.04.140 through 3.04.160 on each Monday for all preceding events for which no accounting has been made as provided in this chapter.

(Ord. 310 § 1(part), 1977: prior code § 6510).

If any such event is scheduled by the operator to be held for a period of more than thirty days, the operator shall account to the city in the manner specified in Sections 3.04.140 through 3.04.160 on the twentieth day of each calendar month for all events thus conducted by him from the sixteenth calendar day to the last calendar day of the preceding calendar month.

(Ord. 310 § 1(part), 1977: prior code § 6511).

Nothing in Sections 3.04.100 through 3.04.120 shall preclude an operator from accounting more frequently or upon a date earlier than specified in Sections 3.04.100 through 3.04.120.

(Ord. 310 § 1(part), 1977: prior code § 6512).

At the times required by Sections 3.04.100 through 3.04.120, every operator shall file with the 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 treasurer for a proper understanding of such statement and a complete audit of the taxes due thereunder.

(Ord. 310 § 1(part), 1977: prior code § 6513).

Such accounting statement shall be dated, subscribed by the individual making the statement, stating the capacity in which the signer makes the same, and the signer shall certify, under penalty of perjury, that the statements made therein are, to the best of his information, knowledge and belief, true and correct.

(Ord. 310 § 1(part), 1977: prior code § 6514).

Such accounting statement shall be accompanied by payment, in legal tender or in other form approved by the treasurer, of the total amount of taxes shown in said 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 of this chapter.

(Ord. 310 § 1(part), 1977: prior code § 6515).

Upon the filing by an operator with the 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 council may, by the approval of at least three of its members entered upon the 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 chapter.

(Ord. 310 § 1(part), 1977: prior code § 6516).

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 prescribed in Sections 3.04.090 through 3.04.170, 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 accounting or payment.

(Ord. 310 § 1(part), 1977: prior code § 6517).

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 treasurer 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.

(Ord. 310 § 1(part), 1977: prior code § 6518).

In computing the cash bond no more than the total number of events within any one accounting period shall be used.

(Ord. 310 § 1(part), 1977: prior code § 6519).

No such cash bond shall be required in the event the operator owns the premises upon which such business is to be conducted.

(Ord. 310 § 1(part), 1977: prior code § 6520).

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, as provided in Section 3.04.250, when demand for such inspection is made by the treasurer, the council may, upon notification of any such facts, declare such operator's cash deposit forfeited.

(Ord. 310 § 1(part), 1977: prior code § 6522).

Such forfeiture shall not relieve the operator from liability for any taxes due upon admissions to any event conducted by him.

(Ord. 310 § 1(part), 1977: prior code § 6523).

Upon the expiration of the period for which any event has been scheduled by the operator, and upon certification by the treasurer that all accounts required of an operator under this chapter have been made by the operator and audited by the treasurer and that all taxes and penalties due thereunder have been paid over to the city, the council shall cause all cash bonds theretofore deposited by the operator with the city under this chapter and not previously declared forfeited as provided in Section 3.04.220, to be refunded to the operator by warrant drawn on the treasurer in the form and manner as provided for other city warrants.

(Ord. 310 § 1(part), 1977: prior code § 6524).

The treasurer 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.

(Ord. 310 § 1(part), 1977: prior code § 6521).

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, however, that performance by any one such person shall be deemed performance by all such persons.

(Ord. 310 § 1(part), 1977: prior code § 6525).

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

(Ord. 310 § 1(part), 1977: prior code § 6526).

The tax imposed by this chapter is in addition to any other tax, license or permit fee that may be required of any person by any ordinance or other section of this code.

(Ord. 310 § 1(part), 1977: prior code § 6527).

The council may at any time, by the affirmative vote of at least three of its members entered upon the 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 or carried on wholly for the benefit purposes and from which no individual person, other than bona fide employees and help necessarily contracted for, receives any gain, remuneration or profit.

(Ord. 310 § 1 (part), 1977: prior code § 6529).

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

(Ord. 310 § 1 (part), 1977: prior code § 6528).

All taxes and penal- ties thus received shall be deposited by the treasurer in the general fund, unless the council by resolution directs otherwise.

(Ord. 310 § 1 (part), 1977: prior code § 6530).