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HomeMy WebLinkAbout198 - Ordinances ORDINANCE NO. 198 AN ORDINANCE OF THE CITY OF RANCHO CUCAMONGA AMENDING TITLE 3 OF THE RANCHO CUCAMONGA MUNICIPAL CODE BY ADDING CHAPTER 3.36 THERETO TO IMPOSE AN ADMISSIONS TAX. The City Council of the City of Rancho Cucamonga does ordain as follows: SECTION 1: Title 3 of the Rancho Cucamonga Municipal Code is hereby amended by adding Chapter 3.36 thereto to read as follows: Chapter 3.36 ADMISSIONS TAX Sections: 3.36.010 Definitions. 3.36.020 Imposition of Tax. 3.36.030 Season Pass. 3.36.040 Collection and Payment. 3.36.050 Accounting and Payment to the City. 3.36.060 Form of Return for Accounting. 3.36.070 Alternate Procedure. 3.36.080 Failure to File Accountings or to Pay Over Tax. 3.36.090 Interest. 3.36.100 Willful Failure to Account or to Pay Over Tax. 3.36.110 Joint and Several Liability of Operator and Person Collecting Tax. 3.36.120 Maintenance of Action. 3.36.130 Payment by Operator in Lieu of Collecting Tax. 3.36.140 Exemptions. 3.36.150 Use of Proceeds. 3.36.010 Definitions. For the purposes of this chapter, certain words and phrases used in this chapter shall be construed as set forth in this Section unless it is apparent from the entire context that a different meaning is intended. A. ADMISSION: "admission" includes every act of entry by a person or patron to any portion of any premises. B. ATTEND: "attend" includes the terms; see, view, witness, enjoy, watch, be present at, and participate in. C. ADMISSION PRICE: "admission price" includes money, and 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 accomodations or facilities therein located or provided. D. CONDUCT: "conduct" includes operate, carry-on, maintain, keep, render, perform, hold, give, put-on, and exhibit. E. EVENT: "event" includes every moving picture performance, exhibition, fair, meeting, performance, race, dance, demonstration, or attraction at which live participation by human beings or animals is involved, for which a separate or additional admission price is paid for the right or privilege of attending or being admitted to the same. "Event" also includes Ordinance No. 198 Page 2 the right or privilege of parking a motor vehicle for which a separate or additional admission price is paid for such right or privilege. F. OPERATOR: "operator" includes any person, association, firm, or corporation owning, operating, conducting, directing, managing, or controlling, alone or in conjunction with or independent contractor, any event or portion of which is subject to any tax imposed by any provision of this chapter. G. PATRON: "patron" includes any person who pays or, on account of whom is paid, any admission price for the right or privileges of being admitted to any premises for the purpose of attending any event. H. PREMISES: "premises" includes any property, building, structure, enclosure, location or place, whether improved or not, and whether or not the same be owned by any individual person, firm, association, group, or corporation upon which any event is conducted or at or from which any event may be attended. I. SEASON PASS: "season pass" means and includes every season ticket, season pass, passbook, club membership, membership card, association membership or insignia, or other device (other than a service pass), the ownership or possession of which entitles the owner or holder thereof to admission more than one time to any premise. 3.36.020 Imposition of Tax. There is hereby imposed a tax upon every patron who pays an admission price for admission to or for the privilege to attend, any event at any premises in the City. Said tax shall be at the rate of ten percent (10%) of the admission price. 3.36.030 Season Pass. If admission or attendance is under or by virtue of a season pass for which any admission price has been paid, the tax due thereon shall be paid and collected at the time and place that such season pass is purchased. 3.36.040 Collection and Payment. The tax imposed by Section 3.36.020 shall be paid at the time when and the place at which the admission price is paid. Said tax shall be collected by the person charging for such admission. 3.36.050 Accounting and Payment to the City. On or before the lOth day of each month, any person require~ to collect the tax imposed by Section 3.36.020 shall render (in duplicate) an accounting to the City of all such taxable admissions during the month preceding such accounting. Such accounting shall be filed with the Finance Director at the office of said director in the City Hall, and at the time of such filing the person collecting such tax shall then and there pay to the Finance Director all amounts so collected as taxes under this chapter, as shown in such accounting. The correctness of such accounting shall be subject to audit by the Finance Director or his authorized representatives, who are hereby authorized and empowered to inspect and audit the books and records of any and all persons subject to the provisions of this chapter. 3.36.060 Form of Return for Accounting. A. The forms of return to be executed and filed pursuant to the requirements of this chapter shall be such as may be prescribed by or acceptable to the Finance Director. B. Such returns shall be dated, subscribed by the individual making the statement stating the capacity in which the signer makes the same, and the signer shall certify under the penalty of perjury that the statements made therein are, to the best of his or her information, knowledge and belief, true and correct. Ordinance No. 198 Page 3 3.36.070 Alternate Procedure. Upon good cause shown, the City Council may, in its discretion, authorize a person required to collect the tax imposed by this chapter to file accountings, or pay over to the City taxes collected, or both, at a time or times or in a manner other than those specified in Section 3.36.050. 3.36.080 Failure to File Accountings or to Pay Over Tax. In case of failure: A. to file any accounting required by this chapter, on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such accounting ten percent (10%) of the amount of such tax if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding fifty percent (50%) in the aggregate; B. to pay the amount shown as tax on any accounting specified in subsection A of this section on or before the date prescribed for payment of such tax, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such accounting one percent (1%) of the amount of such tax if the failure is for not more than one month, with an additional one percent (1%) for each additional month or fraction thereof during which such failure continues, not exceeding fifty percent (50%) in the aggregate. 3.36.090 Interest. If any amount of tax imposed by Section 3.36.020 is not paid on or before the last date prescribed for payment, interest on such amount at an annual rate of twelve percent (12%) shall be paid for the period from the date prescribed for payment to the date paid. 3.36.100 Willful Failure to Account or to Pay Over Tax. Any person required under this chapter to collect, account for, and pay over any tax imposed by Section 3.36.020 who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500.00, or imprisonment in the county jail not more than six months, or both. 3.36.110 Joint and Several Liability of Operator and Person Collecting Tax. Any person required to collect the tax imposed by Section 3.36.020 and the operator of an event are jointly and severally liable to the City for the taxes required to be collected for such event, together with interest and penalties thereon. 3.36.120 Maintenance of Action. The City may maintain an action in any court of competent jurisdiction to recover the amount of taxes required to be collected under the provisions of this chapter and for interest and penalties thereon, and in addition thereto the City may, if it is the prevailing party, may recover reasonable attorneys fees and its other costs of suit. 3.36.130 Payment by Operator in Lieu of Collecting Tax. The operator of an event, in lieu of collecting the tax imposed by this chapter from patrons of the event, may elect to pay the City an amount equal to ten percent (10%) of the total admission price for such event. 3.36.140 Exemptions. This chapter shall not apply to: A. An event which is conducted or sponsored by corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and the net earnings of which are devoted exclusively to Ordinance No. 198 Page 4 religious, charitable or educational purposes. B. An event conducted or sponsored for fund raising purposes by any political party recognized by the State, by any candidate for political office, or by any committee on behalf of such political party or candidate providing that the net proceeds from conducting such event are devoted solely to the benefit of such political party or for the election of such candidate. C. To the right or privilege to park a motor vehicle where a charge is made through the use of a meter device and when such parking is upon a City street or City owned parking lot. D. To an event which is conducted or sponsored by federal, state or local governmental entity. 3.36.150 Use of Proceeds. All taxes collected under t~ authority of this chapter shall be paid into the general fund of the City. SECTION 2: The City Council hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions thereof be declared invalid or unconstitutional, then all other provisions thereof shall remain in full force and effect. SECTION 3: The Mayor shall sign this Ordinance and the City Clerk shall attest to the same, and the City Clerk shall cause the same to be published within fifteen (15) days after its passage at least once in The Daily Report, a newspaper of general circulation, published in the City of Ontario, California, and circulated in the City of Rancho Cucamonga, California. PASSED, APPROVED, and ADOPTED this 6th day of April, 1983. AYES: Dahl, Buquet, Schlosser, Mikels NOES: Frost ABSENT: None . Mikels, Mayor ATTEST: ten M. Wasserman, City Clerk