Pomona Municipal Code § 50-138 Person convicted of violation not exempt from complying with article

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Amusement ride means any ride upon any merry-go-round, Ferris wheel, loop-o-plane, midget automobile, animal, monorail or other such device or contrivance commonly used at fairs or amusement parks.

Charge and price include, in addition to or in lieu of money, any valuable consideration paid, given or received in exchange for the right or privilege of obtaining an amusement ride and any additional consideration paid, given or received after admission to any premises in exchange for the right or privilege to use any accommodations or facilities therein located or provided for amusement rides.

Conduct includes "operate," "carry on," "maintain," "keep," "render" or "hold."

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 at which amusement rides are offered which are subject to any tax imposed by any section of this article.

Patron includes any person who pays or on account of whom is paid any charge for the right or privilege of obtaining amusement rides.

Season pass means and includes every season ticket, season pass, passbook, club membership, membership card, association membership or insignia, or other device, the ownership or possession of which entitles the owner or holder thereof to amusement rides during any period of time.

Separate amusement ride means an amusement ride on a particular separate device or machine during a period of time between which riders regularly, ordinarily or customarily board, mount or enter amusement ride devices and leave, dismount or remove themselves from the devices.

(Code 1959, § 9-150; Ord. No. 2158, § 1)

Cross reference— Definitions generally, § 1-2.

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 article with respect to any event which is conducted or sponsored within the city by any institution, organization, association or corporation which is organized and carried on wholly for the benefit of religious or charitable purposes and from which no individual person, other than bona fide employees and help necessarily contracted for, receives any gain, remuneration or profit.

(Code 1959, § 9-169; Ord. No. 2158, § 1)

Any act required by this article 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.

(Code 1959, § 9-165; Ord. No. 2158, § 1)

There is hereby imposed a tax in the amount of $0.02 upon each patron taking or obtaining an amusement ride for each separate amusement ride taken or obtained for which a separate charge is made or for which a specific number of rides are given for a charge. Such tax shall be collected when the charge or price is received by the operator from the patron and shall be paid to the city as provided by this article.

(Code 1959, § 9-151; Ord. No. 2158, § 1)

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

(Code 1959, § 9-167; Ord. No. 2158, § 1)

There is hereby imposed upon each patron taking or obtaining amusement rides a tax in the amount of ten percent of the charge made for such rides when an indefinite or indeterminate number of amusement rides are given or obtained on an hourly or daily basis or by a season pass. Such tax shall be collected by the operator from the patron when the charge or price is collected and shall be paid to the city as provided by this article.

(Code 1959, § 9-152; Ord. No. 2158, § 1)

The tax levied and assessed by or under this article is hereby imposed upon each person or patron by or on account of whom payment is made for amusement rides and shall be paid by or on account of such person at the time and at the place when the charge or price is paid.

(Code 1959, § 9-153; Ord. No. 2158, § 1)

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

(Code 1959, § 9-168; Ord. No. 2158, § 1)

All taxes and penalties received under this article shall be deposited by the city clerk with the treasurer to be placed in the general fund, unless the council by resolution directs otherwise.

(Code 1959, § 9-170; Ord. No. 2158, § 1)