San Mateo Municipal Code Ch. 3.44 Admissions Tax—horse Racing

(a) "Admission" as used in this chapter means the right to enter a place where horse racing meetings or harness racing meetings are held or conducted, and includes, but is not limited to, seats, tables and standing room, reserved and not reserved.

(b) "Tax" or "taxes" includes penalties, interest and costs.

Prior code §§ 33.01, 33.15

(a) Method. There shall be levied, assessed, collected and paid, a tax of fifty cents for each charge of one dollar or more paid for admission of one person for one meeting, to any place at which horse racing meetings are held or conducted within this city, including admission by season ticket or subscription. In the case of admission by season ticket or subscription, such tax shall be levied, assessed, collected and paid, based on the price so charged for admission of one person to one meeting, and such tax of fifty cents shall be multiplied by the number of meetings to which the holder or owner of such season ticket or subscription is entitled to attend by reason of such season ticket or subscription, and shall be paid at the time of the payment for such season ticket, or subscription, by the purchaser thereof.

(b) Reduced Admission Tax. The tax to be levied, assessed, collected and paid by certain classes of admittees shall be twenty-five cents per admission, whether they are admitted with or without charge. The reduced rate of tax shall apply to the following classes:

(1) Senior citizens of the age of sixty-five years or more;

(2) Members of the armed forces of the United States in active duty status;

(3) Persons admitted on tickets sold by a charitable, nonprofit organization, with income tax-exempt status, engaged in a charity fundraising project.

(c) Allocation of Receipts. The taxes paid and received shall be allocated hereafter as follows:

(1) The sum of twenty-five cents of each such admission tax paid shall be deposited in the City general fund.

(2) The sum of twenty-five cents of each such admission tax paid shall be deposited in a capital improvements fund to improve and extend vehicular parking and traffic circulation to, in, around or about the racetracks within this city.

Said fund shall be accumulated for property acquisition, design and construction of such racetrack area public improvements as may be determined to be necessary by resolution of the City Council. The improvements may be financed by annual appropriations from said fund, or may be used to pay interest and principal upon any bond issue made for the express purpose of financing the public improvements, or to pay rent to any public agency or nonprofit corporation which has issued bonds to finance such improvements, as well as for operation and maintenance of said improvements. When capital costs are fully paid or retired, the funds shall be paid into the general fund.

prior code § 33.02

The City elects, pursuant to California Business and Professions Code Section 19610.3 to permanently receive thirty-three one hundredths of one percent of the total parimutuel wagers placed at Bay Meadows Race Track during all thoroughbred and quarterhorse racing meets conducted there. This election is subject to the following conditions:

(1) This election does not apply to horse racing conducted during the annual county fair;

(2) This election shall be effective as of Saturday, September 25, 1982, and that effective as of such date, the City shall not collect its admissions tax from any racing association conducting a racing meet at said track, or from any racing patron;

(3) If for any reason either the election by the Tanforan Racing Association, or that of the City's, is found not to be effective as of September 25, 1982, the admissions tax provisions contained in Chapter 3.44 of this code shall remain in effect until such time as the City is legally entitled to receive thirty-three one hundredths of one percent of all parimutuel wagers under the provisions of Section 19610.3 of the California Business and Professions Code.

Weekly when racing meetings are conducted at Bay Meadows Race Track the association conducting the meeting (except the San Mateo County Fair Association) shall (a) render to the City treasurer an accounting of the total parimutuel wagers placed and (b) pay the treasurer thirty-three hundredths of one percent (0.33 of 1 percent) of the total. Payment shall be simultaneous with the weekly license fee payment to the State. Interest at 1-1/2% per week shall be paid in case of any late payment.

The City elects, pursuant to California Business and Professions Code Section 19610.3 to permanently receive thirty-three one hundredths of one percent of the total parimutuel wagers placed at Bay Meadows Race Track during all thoroughbred and other horse racing meets conducted there by the San Mateo County Fair Association. This election is subject to the following conditions:

(1) This election shall be effective as of August 20, 1984, and that effective as of such date, the City shall not collect its admissions tax from the San Mateo County Fair Association for conducting a racing meet at said track, or from any racing patron;

(2) If for any reason either the election by the San Mateo County Fair Association, or that of the City's, is found not to be effective as of August 20, 1984, or is thereafter at any time found not to be effective, the admissions tax provisions contained in Chapter 3.44 of this code shall be in effect until such time as the City is legally entitled to receive thirty-three one hundredths of one percent of all parimutuel wagers under the provisions of Section 19610.3 of the California Business and Professions Code.

In the case of persons (except bona fide employees of the person conducting such meeting) admitted free, or at reduced rates, to such places at which horse racing meetings or harness horse racing meetings are held or conducted within this city, at any time when, and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected, based on the price so charged to other persons for the same or similar accommodations to be paid by the persons so admitted.

Prior code § 33.03

The tax imposed under Section 3.44.020 shall be paid by the person paying for such admission at the time when, and the place at which, such admission charge is paid and the tax shall be collected by the person charging for such admission. The tax imposed under Section 3.44.030 shall be paid by the person admitted at the time of his or her admission to the meeting and shall be collected at the time of said admission by the person conducting such meeting.

Prior code § 33.04

On Tuesday of each week during the time during which such horse racing meetings or harness racing meetings are held or conducted, the person charging for the admission referred to in Section 3.44.040 shall render an accounting or statement of all persons (except bona fide employees of such person) admitted to such place during the week preceding such accounting, and at such time shall file such accounting or statement with the City treasurer, and shall then pay to him or her all amounts so collected as taxes under this chapter.Within ten days after the conclusion of such horse racing meeting or such harness racing meeting, such person shall render an accounting or statement of all persons (except bona fide employees of such person) admitted to such place during the entire time during which such meeting was held or conducted, and at such time shall file such accounting or statement with the City treasurer, and shall pay to him or her all amounts collected during the time during which such meeting was conducted, and previously unpaid to him.

Prior code § 33.05

A failure on the part of such person hereinbefore mentioned to pay the entire amount of taxes due under this chapter within the aforesaid period of ten days after the conclusion of any such horse racing meeting or harness racing meeting shall automatically cause the amount of such taxes then unpaid forthwith to become delinquent and the City treasurer shall thereupon add and collect a penalty of five percent of the taxes so delinquent.

Prior code § 33.06

The conviction and punishment of any person for violation of any provision of this chapter shall not excuse or exempt such person from the payment of any license fee due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution of any violation of any provision of this chapter.

Prior code § 33.08

The amount of any tax and penalty imposed by this chapter is a debt to the City, and any person conducting any such horse racing or harness racing meeting in violation of any of the provisions of this chapter is liable to an action in the name of the City in any court of competent jurisdiction for the amount of taxes and penalties imposed and an attachment shall issue on a verified complaint without any bond or affidavit given on behalf of plaintiff.

Prior code § 33.09

After the taxes mentioned in this chapter are payable, any person may pay such taxes under protest. A payment under protest is not a voluntary payment.

Prior code § 33.10

The protest shall be in writing, specifying:

(1) Whether the entire payment is claimed to be void, or, if only part, what portion;

(2) The grounds on which the claim is founded.

Prior code § 33.11

The written protest shall be numbered by the Tax Collector and filed in his or her office.

Prior code § 33.12

Within sixty days after the payment under protest, or within sixty days after the effective date of this section, whichever is the later, an action may be brought against the City in the Superior Court of the state, in and for the county, to recover the taxes paid under protest.

Prior code § 33.13

The action may be brought only:

(1) As to the portion of the tax payment claimed to be void;

(2) On the grounds specified in the protest;

(3) By the person claimed to be responsible for payment of the tax, his or her guardian, executor or administrator.

Prior code § 33.14