§ 21.2

Except where the context otherwise requires, the definitions set forth in this section shall govern the construction of this article:

(a) “Admission” shall include every act of entry by a person to any portion of any premises.

(b) “Attend” shall include the terms listen, observe, see, view, witness, watch, enjoy, or be present at.

(c) “Distribution” shall include sale or any other transfer of ownership or possession of any ticket.

(d) “Event” shall include any exhibition, fair, sport, meeting, performance, race, demonstration, broadcast, entertainment, motion picture, show, feature, play, contest, game, or attraction, which is part of the 1984 Olympic Games.

(e) “Gross receipts” shall mean and include only the amount of the price thereof stated on each ticket of admission to any premises or attendance at any event. (Amended by Ord. No. 158,589, Eff. 1/29/84.)

(f) “Person” shall include any individual, firm, association, organization, partnership, joint venture, social club, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

(g) “Premise” shall include any property, building, structure, enclosure, location or place, whether improved or not, at, in, or upon which any event is conducted, or at or from which any event may be attended.

(h) “Promoting” shall include conducting, operating or staging the 1984 Olympic Games.

(i) “Ticket” shall include any ticket, pass, certificate, book, card, insignia, or other device, authority or token, the ownership or possession of which entitles the owner or holder thereof to admission to or attendance at any event.

(a) For the privilege of distributing any ticket of admission to or attendance at any event which is part of the 1984 Olympic Games, a tax is hereby imposed on every person distributing any such ticket and promoting said Olympic Games.

(b) The tax imposed hereby shall be at the rate of six percent (6%) of the gross receipts attributable to distribution of tickets of admission to or attendance at events of the 1984 Olympic Games.

On or before the last day of the calendar month following the close of each calendar month, every person required to pay the tax imposed by this article shall render a statement to the Director of Finance, in the manner provided in 21.2.4, of all gross receipts attributable to the distribution of tickets of admission to or attendance at Olympic events during the calendar month preceding such statement. At the time each statement is filed, the full amount of tax, plus any interest and penalties due under this article for the period covered by such statement shall be paid to the Director of Finance.

At the time required by Section 21.2.3, every person required to pay the tax imposed by this article shall file with the Director of Finance, in such form and manner as may be prescribed by or acceptable to the Director of Finance, a written statement setting forth the period of time covered therein, the total amount of gross receipts subject to tax for such period, the total amount of tax due under this article, and such other information as may be required by the Director of Finance to permit a complete audit and examination of the books and records supporting the contents of such statement. Such statement shall be dated and subscribed by the individual responsible therefor, whose capacity shall be indicated, who shall declare or certify under penalty of perjury that the information contained therein is, to the best of such individual’s information, knowledge and belief, true and correct.

(a) Taxes which are not paid to the Director of Finance on or before the due date of the statement within which they are to be included under this article shall be delinquent.

(b) Interest and penalties for delinquency in payment of any tax owing or any deficiency determination shall attach and be paid by the person required to pay at the rates and in the manner as is provided in Section 21.05 of this chapter for delinquency in payment of business tax.

(c) Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid.

Any tax required to be paid under the provisions of this article shall be deemed a debt owed to the City by the person required to pay such tax. Any person owing such tax to the City shall be liable to an action brought in the name of the City for recovery of such amount of tax.

(a) The Director of Finance shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this article.

(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Section 21.15 of this chapter with respect to collecting the business tax.

Whenever the Director of Finance determines that any tax is or may be due to the City under the provisions of this article, the Director of Finance may make and give notice of an assessment of such tax. The manner of making and providing notice of such assessment, the right to a hearing, the manner of providing for and conducting such hearing, the preparation and service of the decision and the manner of filing and passing upon exceptions shall be the same as provided in Section 21.16 of this chapter.

It shall be the duty of every person required to pay the tax imposed by this article to keep and preserve for a period of four (4) years all records as may be necessary to determine the amount of such tax as such person may have been liable to pay to the City, which records the Director of Finance shall have the right to inspect at all reasonable times.

Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this article, refund of such amount shall be made in the same manner as is provided in Section 21.07 of this chapter for refunds of overpayments of business tax.