Stockton Municipal Code Art. V Tax on Admissions

Every person conducting, managing or carrying on a basketball, softball, baseball or football game to which an admission fee is charged, or for which any remuneration is received, shall pay a license tax of a sum of money equal to $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th day of the succeeding month.

(Prior code § 8-034.1)

Every person conducting, managing or carrying on a boxing or wrestling exhibition for which any admission is charged, either directly or indirectly, shall pay a license tax of a sum of money equal to$0.01, for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.2)

Every person conducting, managing or carrying on a circus, carnival, tent show, County fair or any other similar exhibition, for which an admission is charged, either directly or indirectly, shall pay a license tax of a sum of money equal to $0.01, for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.3)

Every person conducting, managing or carrying on horse shows, horse racing, automobile racing, motorcycle racing or other similar exhibitions, when the same is carried on, otherwise than in conjunction with or as a part of any circus, carnival, tent show, County fair or other similar exhibition, for which an admission is charged, either directly or indirectly, shall pay a license tax of a sum of money equal to $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.4)

Every person conducting, managing or carrying on the business of a public dancehall, where dances are conducted, for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.5)

Every person conducting, managing or carrying on the business of an ice or rollerskating rink, enclosure or park, for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to one $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th day of the succeeding month.

(Prior code § 8-034.6)

Every person conducting, managing or carrying on a museum, store show, or theatrical or vaudeville performance in any public hall, club room, assembly hall or theater, where movable scenery and theatrical appliances are used, for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.7)

Every person conducting, managing or carrying on a concert hall where entertainments are given or held for pay, and for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.8)

Every person conducting, managing or carrying on a theater containing a permanent stage upon which movable scenery and theatrical appliances are used, where regular theatrical or vaudeville performances are given and to which an admission fee is charged, collected or received, or conducting a moving picture theater where movable or motion pictures are exhibited and an admission fee is charged, collected or received, shall pay a license tax of a sum of money equal to $0.01 for each ticket sold for $0.49 or less and a sum of money equal to $0.02 for each ticket sold for $0.50 or more, payable monthly, on or before the 10th of the succeeding month.

(Prior code § 8-034.9)

The provisions of Sections 3.12.250 to 3.12.330, inclusive, hereof, shall not apply to:

A. Persons in the enlisted personnel of the United States of America, when appearing in uniform;

B. Persons under the age of 12 years.

(Prior code § 8-034.10)

For the purpose hereof, a "pass" or "complimentary ticket" shall be considered the same as a ticket.

(Prior code § 8-034.11)