San Fernando Municipal Code Art. IV Admissions Tax

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:

Admission means and includes every act of entry by a person or patron to any portion of the premises.

Admission charge or price means any charge for the right or privilege to enter any place and 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 located or provided therein. It includes a charge made for season tickets or subscriptions, a minimum service charge, a cover charge or a charge made for use of seats, tables, booths; etc., reserved or otherwise.

Attend means to see, view, witness, enjoy, watch, be present at and participate in.

Event means and includes any live attraction, concert, dance, demonstration, exhibition, feature, lecture, meeting, performance, race, recreational activity, sale, swap meet or any other transaction for which a separate or additional charge or admission price is paid for the right or privilege of attending or participating in such.

Operator means 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 section of this article.

Patron means 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.

Person means and includes an individual, firm, corporation, company, partnership, association, any unincorporated association, and any person acting in a fiduciary capacity.

Place means and includes, but is not restricted to, circuses, dancehalls, auditoriums, stadiums, athletic pavilions, exhibition halls, swimming pools, amusement parks, golf courses and golf ranges, bowling alleys, nightclubs, cabarets, lecture halls, archery and shooting ranges, swap meets, movie theaters and all places where any form of diversion, recreation, sport or pastime is offered or provided.

(Code 1957, § 25.70)

Cross reference— Definitions generally, § 1-2.

(a) There is imposed and levied upon every person who pays an admission charge to any place located within the city limits a tax of $0.22 on each admission charge. The tax shall also be levied upon every person who, for promotional or other purposes, is admitted free or at reduced rates.

(b) On July 1, 1993, the tax rate established under this section shall automatically increase to $0.25 on each admission charge. On July 1, 1994, the tax rate established under this section shall automatically increase to $0.28 on each admission charge.

(c) On July 1 of each year thereafter the then-existing tax rate imposed under this section shall automatically increase by ten percent of the previous year's tax, plus the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for Los Angeles-Anaheim-Riverside (1982-84 equals 100) as published by the United States Department of Labor, Bureau of Labor Statistics ("index"), rounded to the nearest cent. The increases shall be cumulative. In determining the percentage increase, the index for the month of May immediately preceding the adjustment date shall be compared with the index for the like month of the previous year. In no event, however, shall the tax imposed be adjusted downward to reflect a percentage increase in the index.

(d) Commencing March 1, 1999, the automatic ten percent increase in the tax rate imposed under subsection (c) shall be suspended; however, the admissions tax shall continue to increase annually based on the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for Los Angeles-Anaheim-Riverside (1982 —1984 equals 100). The city council may terminate the suspension by an ordinance adopted by a majority vote. The city council may subsequently ordain by a majority vote to again suspend the automatic increase, which suspension may be terminated as described in this subsection. If the city council ordains to resume the automatic increase in the admissions tax, the first increase following the resumption shall be by ten percent of the tax rate existing at the time the suspension to be terminated was imposed, rather than by ten percent of the level the admissions tax would have reached had the automatic increase not been suspended.

(e) Notwithstanding the provisions of this article, the city council may suspend the collection of an admissions tax imposed upon a patron pursuant to this article for up to 30 calendar days per calendar year upon application by and a written agreement with an operator.

(Code 1957, § 25.71; Ord. No. 1501, § 1, 3-1-1999; Ord. No. U-1594, § 2, 12-7-2009)

The tax levied by this article is not applicable to admission charges to be used entirely for religious, charitable, educational or eleemosynary purposes and from which no individual person, other than bona fide employees and help necessarily contracted for, receives any gain, remuneration or profit.

(Code 1957, § 25.72)

The tax imposed by this article will not apply to persons under 12 years of age who do not pay an admissions fee or to admissions gained by passes issued to the following:

(1) Bona fide employees of the management.

(2) Municipal officers on official business.

(3) Members of the press performing their duties.

(4) Other persons whose admission to the place is required for performing some work for the operator.

(Code 1957, § 25.73)

(a) The tax levied and assessed under this article is imposed upon the patron and will be paid in addition to and in conjunction with the admission charge. The tax will be collected by the operator.

(b) All admission tickets or cards sold or otherwise distributed by an operator shall be conspicuously and indelibly printed, written or stamped with a number on the face or back of that part of the ticket which is taken up by the management of the place to which admission is granted, so as to provide documentation of the number of patrons admitted thereto.

(c) On or before the 15th day of each calendar month, the operator will give an accounting to the city of all taxable admissions collected during the preceding calendar month. This accounting will be filed with the finance director. In conjunction with this filing, the operator will pay to the finance director all taxes collected as shown in the accounting; provided, however, that the operator shall be entitled to retain one percent of all admissions taxes collected to defray the costs of collections and remittance. The finance director will provide a simple, one-page form to be used for the accounting. The city will keep the contents of the accounting confidential.

(Code 1957, § 25.74; Ord. No. 1545, § 24, 11-3-2003)

(a) Every person paying an admission charge to a temporary or transient place as defined in section 82-106 shall also be subject to the tax levied by this article, and every person operating or conducting such a temporary or transient place shall collect and remit such tax as provided in this section.

(b) Prior to conducting such a temporary or transient place, a permit shall first be obtained from the finance director. Every person conducting such temporary or transient place shall file a statement and remittance covering the taxes collected on the day following the conclusion of operations or at such reasonable time as the finance director shall determine. However, before a permit shall be issued under this section, the applicant for the permit shall deposit with the finance director a sum of money or bond in lieu thereof, conditioned upon the faithful compliance with this section, in an amount equal to the amount of the maximum tax payable by the patrons, multiplied by the total selling capacity of the premises, multiplied by the number of events scheduled there. In computing the cash bond, no more than the total number of events within any one month will be used.

(c) If an operator does not account at the time and in the manner required or does not permit inspection of his records after the finance director has demanded him to do so, the city council may, upon notification of any of these facts, declare the operator's cash deposit forfeited.

(d) A forfeiture does not relieve the operator from liability for any taxes due upon admissions to any event conducted by him.

(e) After the event ends and the finance director certifies that all accounts required of the operator under this article have been made and audited and that all taxes and penalties due have been paid to the city, the city council will refund all cash bonds deposited by the operator with the city and not declared forfeited to the operator by warrant drawn on the treasury in the form and manner as provided for other city warrants.

(Code 1957, § 25.75; Ord. No. 1545, § 25, 11-3-2003)

If any person required to collect and remit the tax imposed by this article fails to file a statement and a remittance or if the finance director has reasonable cause to believe that an erroneous statement has been filed, the finance director 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 shall be given any person who may become liable for the amount owing prior to any determination by the finance director.

(Code 1957, § 25.76; Ord. No. 1545, § 26, 11-3-2003)

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

(Code 1957, § 25.77; Ord. No. 1545, § 27, 11-3-2003)

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 this Code or any other city ordinance.

(Code 1957, § 25.78)

All taxes and penalties received pursuant to this article will be deposited by the finance director in the general fund, unless the city council, by resolution, directs otherwise.

(Code 1957, § 25.79; Ord. No. 1545, § 28, 11-3-2003)

The finance director, either personally or through his authorized agents, will 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 article to be set forth in each account. All records will be retained for two years.

(Code 1957, § 25.80; Ord. No. 1545, § 29, 11-3-2003)

(a) Every person required to collect a tax imposed by this article who fails to collect the tax or who 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 article who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of ten percent of the amount due. For each successive 30 days elapsing before payment, there shall be added an additional penalty of ten percent.

(b) The amount of any tax or any penalty imposed by this article will be considered a debt to the city. Any operator violating any of the sections of this article will 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 article. Attachment shall issue on verified complaint without any bond or affidavit given or required on behalf of plaintiff.

(Code 1957, § 25.81)

The conviction or punishment of any person for the violation of this article will not excuse or exempt the person from paying any license, tax, fee or penalty due or unpaid under this article.

(Code 1957, § 25.82; Ord. No. 1537, §§ 12, 14, 10-21-2002)