Chapter 2 — AMPITHEATER BUSINESS LICENSE TAX

Section

• 43.0201 License Required.
• 43.0202 Tax Rate.
• 43.0203 License Revocation.

It shall be unlawful for any person to operate in the unincorporated areas of the County of San Bernardino any permanent open air amphitheater with permanent seating for a capacity of not less than 1,000 individuals, without first having procured a license to do so from the Treasurer/Tax Collector of the County of San Bernardino and thereafter having paid the required business license tax when due. (Ord. 3535, passed - -1993)

For each business requiring a license under this Chapter, the licensee shall pay to the County of San Bernardino the sum of seven and three-fourths percent of the cost of each admission paid by each person attending any event being conducted by a licensee under this Chapter. The business license tax shall be due and payable semi-annually in accordance with the license. (Ord. 3535, passed - -1993)

Any license issued pursuant to this Chapter may be suspended or revoked by the Treasurer/Tax Collector when it shall appear that the business license tax has not been paid when due, or that the business of the person to whom such license was granted has been conducted in violation of any statute of the State or Federal Government, or in violation of this Code, or is being used for a purpose different from that for which the license was issued. (Ord. 3535, passed - -1993)