Chapter 4.48 — ROSE BOWL ADMISSIONS TAX

This chapter shall be known as the "Rose Bowl admissions tax ordinance."

(Ord. 5139 § 2, 1974: Ord. 5132 § 13, 1973)

When used in this chapter, and unless otherwise distinctly expressed, the following words and phrases shall have the meanings set out herein:

A.

"Admission charge" means any charge for the right or the privilege to enter the Rose Bowl. It shall include a charge made for season tickets or subscriptions, a minimum service charge, or a charge made for use of seats or tables reserved or otherwise in similar accommodations. It shall include charges for the rental of property or the rendering of service unless persons not utilizing such property or services are admitted free. If a lesser charge is made to persons not utilizing such property or services, the lesser charge shall constitute the admission charge. The term "admission charge" shall also include all parking charges where the charge is determined by the number of passengers in an automobile.

B.

"Director of finance" means the director of finance of the city of Pasadena or his authorized representatives.

C.

"Person" means an individual, firm, corporation, company, partnership, association, an unincorporated association and any person acting as an agent therefor.

D.

"Rose Bowl" includes the area of stadium of the Rose Bowl including the outer perimeter thereof within the chain-link fence.

(Ord. 5132 § 1, 1973)

There is imposed and levied a tax upon every person who pays an admission charge to enter the Rose Bowl. Except as hereinafter provided, the tax shall also be levied upon every person who is admitted free or at reduced rates and shall be in an amount equal to the tax payable by another person for the same or similar accommodations, services or facilities. Complimentary tickets issued for the use of the press and other media reporting the event shall not be subject to tax. The city manager or his designee may establish other categories of complimentary tickets which are not subject to tax; provided that prior to the conduct of any event, a report thereof has been filed with and approved by the board. Complimentary tickets shall be stamped or marked on the portion of the ticket which is surrendered at the Rose Bowl upon admission.

(Ord. 5132 § 2, 1973)

The tax levied shall be based upon the admission charged for 1 person as follows:

For a ticket price of 1 cent to 1 dollar, inclusive, the tax shall be 5 cents, plus 5 cents for each dollar or fractional part of a dollar of admission price, but not to exceed a maximum tax of 50 cents per person admitted.

(Ord. 5132 § 3, 1973)

A.

Every person receiving an admission charge upon which a tax is levied under this chapter shall collect the amount of the tax imposed upon the person paying the admission charge. The tax shall be deemed to be held in trust by the person required to collect the same until remitted to the director of finance as hereinafter provided. The tax imposed shall be collected at the time the admission charge is paid.

B.

Every person collecting the tax imposed hereunder shall on or before the 10th calendar day after the event file with the director of finance a statement upon forms provided by the director indicating the amount of taxes collected in connection with such event and such further information as the director may deem necessary to determine the amount of tax collected.

(Ord. 5132 § 4, 1973)

Every person required to collect a tax imposed by this chapter who fails to collect the same or fails to remit the tax shall be personally liable to the city for the amount of the tax. Any person required to collect and remit the tax imposed by this chapter who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of 10% of the amount due. For each successive day elapsing before payment there shall be added an additional penalty of ½ of 1 percent, which shall be computed upon the total of principal and penalties previously accrued.

(Ord. 5132 § 5, 1973)

The price (exclusive of the taxes to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed, written or stamped on the face or back of that part of the ticket which is surrendered at the turnstiles into the Rose Bowl, except that the director of finance shall have the power to waive the requirement for the price to be printed, stamped or written thereon, in those cases where the director of finance finds that the system proposed will insure proper receipt and audit procedures for tax collection.

(Ord. 5139 § 1, 1974; Ord. 5132 § 6, 1973)

If any person required to collect and remit the tax imposed by this chapter fails to file a statement and a remittance, or if the director of finance has reasonable cause to believe that an erroneous statement has been filed, he may proceed to determine the amount due to the city and in connection therewith shall make such investigations and take such testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard be given any person who may become liable for the amount owing prior to any determination by the director.

(Ord. 5132 § 7, 1973)

The director of finance shall have power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of such rules and regulations shall be on file and available for public examination in the director's office. Failure or refusal to comply with any rules and regulations promulgated under this section is deemed a violation of this chapter.

(Ord. 5132 § 8, 1973)

Prior to the sale of any tickets for any event in the Rose Bowl, every person conducting such an event shall file a statement with the director of finance indicating the number of tickets to be sold, the price or prices to be charged for admission and the numbers of tickets in each category. The director shall determine whether or not a cash deposit shall be required from the person conducting the event to insure faithful compliance with the provisions of this section. The director shall determine the amount necessary to insure such faithful compliance. The director of finance may waive a cash deposit when in his opinion the person conducting such event has a continuing relationship with the city or has been a contracting party with the city of sufficient time duration or maintains such audit practices as would indicate to the director that compliance with this chapter will be performed in a satisfactory manner.

(Ord. 5132 § 9, 1973)

The director shall have power to audit all records of the person conducting such event related to such event as the director deems necessary to determine the proper computation of the tax.

(Ord. 5132 § 10, 1973)

Any person, firm, association or corporation violating any of the provisions of this chapter is guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not to exceed $500.00 or by imprisonment for a term not to exceed 6 months or by both such fine and imprisonment.

(Ord. 5132 § 11, 1973)