2940FOLLOWS:
ORDINANCE NO. 2940
AN ORDINANCE OF THIFE' CITY OF ANAH.L:I t Aik,1E DI 1 G
TITLE 2 OF THE ANAHEI1,1 1111IUNICIPAL CODE by ADD--
IvG THERETO CHAPTER 2.12 RELAT ING TO AN ADMIS-
SIONS Tom.
THE CITY COUNCIL OF `IH CITY OF A`vAHEI�l DONS ORDAI3 AS
SECTION 1.
That Title 2 of the Anaheim Niunicipal Code be, and the
same is hereby amended by adding thereto Chapter 2.12 reading as
follows;
`;SLCTION 2 .12 .010 DEFI 4ITIONS . :except where the context
otherwise requires, the definitions given in this section
govern the construction of this chapter.
a. admission Fee - The term 'admission fee shall mean
any charge for the right or the privilege to enter
any place; it sAall include a charge made for season
tickets or subscriptions, a cover charge or a charge
made for use of seats and tables, reserved or other-
wise, and similar accommodations.
b. City - 'City" shall mean the City of Anaheim.
C. Finance Director -- The term '�'Finance Director` shall
mean the Finance Director for the City of Anaheim.
d. Operator - The term `Operator'- shall mean 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 provision of this chapter.
e. Person - The term "person" shall include an individual,
firm, -corporation, company, partnership, association,
an unincorporated association and any person acting in
a fiduciary capacity.
f. Place - The term ''place" shall include, but is not
restricted to, circuses, motion picture theatres; (both
drive-in and walk --in), dance halls, auditoriums, stadi-
ums, athletic pavilions, exhibition hails; swimming
pools, amusement parks, night clubs, cabarets, theatres
of all kinds, lecture halls, archery and shooting
ranges, and all places charging an admission charge.`
`SECTION 2.12.020 ADlf1ISSI0,4S TAX. `inhere is hereby i-mDosed
on every person paying an admission fee within the lLAis
of the City of Anaheir., an admissions tax according to the
following schedule:
Admission Fee Admissions Tax
$1.00 or Less
100
$1.01 to $2.00
150
$2.01 to $3.00
200
$3.01 or more
25¢
Said admissions tax is in addition to all other taxes imposed
by law."
''SECTION 2 .12 .030 5 ]'ASON TICKETS 01; SUBS CRIP='IO_NS . Admis-
sion fees which are one -ti --.,,ie charges for a number of events
at which an admission charge is otherwise made for each indi-
vidual event shall be taxed on the price shown on each indivi-
dual ticket if such amount is shown. If the price is not
shown on individual tickets, the tax shall be on a per --event
basis which shall be computer by dividing_ the face value of
the ticket or subscription by the number of events to which
the bearer is entitled admission.`
°'SECTION 2.12.040 DUTY OF OPERATORS TO COLLECT TAXES AND
PUSPORT AND REMIT COLLECTIONS TO CITY. The tax levied and
assessed under this chapter is imposed upon the person paying
for such admission, and shall be paid at the time when and
the place at which such admission charge is paid. Such tax
shall be collected by the person charging for such admission.
On or before the 25th day of each calendar month, the person
collecting the tax levied and imposed under this chapter shall
render (in duplicate) an accounting or statement to the City
of all such taxable admissions to any such place during the
calendar month preceding such accounting or statement; except
as provided in this chapter. Such accounting or statement
shall be filed with the Finance Director 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, as shown in such accounting or statement.
The forms of return to be executed and filed pursuant to the
requirements of this section shall be such as may be prescribed
by or acceptable to the Finance Director.
At the time of rendering the final accounting or statement
required under this section for any meeting, the person mak-
ing such accounting shall pay to the Finance Director all
amounts collected during the time during which such meeting
was conducted, and which remain unpaid to the City.
Any act required by this chapter to be performed by an operator
shall be performed by each person included in the definition
of operator; provided, that performance by any one such person
shall be deemed performance by all such persons.'
`SECTION 2.12.050 EXCLUSIONS. This chapter shall not apply to
an admission fee where such admission fees are to be used
exclusively for charitable, eleemosynary, educational or
religious purposes, nor shall it apply to any admission charges
paid directly to a governmental entity, provided that the event
for which such admission fees are charged is produced and
operated solely by a charitable, eleemosynary, educational or
religious organization.`
"SECTION 2.12.060 TZ 1PORARY .EVEvTS, BOND AND PER ieil`1 REQUIRED.
Every person collecting an admission charge to a temporary or
transitory event shall be subject to the provisions of this
chapter. Such person shall obtain a permit from the Finance
Director at least seventy --two hours in advance of any opera-
tions conducted within the City of Anaheim. Such person shall
file a statement and remittance on the day following the con-
clusion of operations or at such reasonable time or times as
the Finance Director shall determine; PROVIDED, HO!,TEVER, that
before a permit shall be issued under this section, the appli-
cant for the same shall deposit with the Finance Director,
a sum of money, or bond in lieu thereof, conditioned upon the
faithful compliance with the provisions of this section, in
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an amount to be determined by the Finance Director as suf-
ficient to cover the admission taxes which shall become due
and owing upon the conclusion of ter-tporary or transient
operations . `�
`SECTIO:. 2.12.070 INSPEC`t•IC IN OF RECORDS. The Finance
Director; either personally or through his authorized agents,
shall have the right to inspect and examine the records of
any person subject to the tax imposed by this chapter.`'
�SECiIQN 2.12.030 RECORDS. All records of every person
collecting an admission charge and tax shall be retainer: for
a period of three years.
`:SFCTIO14 2 .12 .090 LI a IS FOR UNPAID `1'.1'r S . A tax due and
unpaid under this chapter shall be a debt due to the City
of Anaheim. it shall be a personal obligation of the tax-
payers and shall be a lien upon all of the property of the
taxpayer. Said lien shall have priority over all other liens
and obligations except those due to the State of California
and the United States. Said lien shall be enforced by the
Director of Finance as any other lien would be enforced
against a defaulting debtor.`'
`SECTION 2 .12 .100 P_L�t'ALTIES FOR An operator who
fails to remit the amount of the tax when due shall, in addi-
tion to all other penalties, pay a penalty of ten percent of
the amount of the tax due. For each successive thirty days
elapsing before a payment there shall be added an additional
penalty of ten percent up to a maxirium of 100 percent."
`SECTION 2 .12 .110 DETE �_MI_14ATION OF TAX DUE BY THE FINANCE
DIRECTOR. If an operator fails to file a statement, or the
Finance Director has reasonable cause to believe that an
erroneous statement has been filed, the Finance Director may
proceed to determine the amount of the tax due, and in connec-
tion therewith shall make such investigations and take such
testimony and evidence as may be necessary; PROVIDED, HO'f,,7EVF1:,
that the operator shall be given notice and an opportunity to
be heard before any determination is made by the Finance
Director.
"SECTION 2 .12 .120 REFU,'dDS . Upon the expiration of the
period for which any event shall have been scheduled by the
operator, and upon certification by the Finance Director that
all accounts required of an operator under this chapter have
been made by the operator and audited by the Finance Director
and that all taxes and penalties due thereunder have been paid
over to the City, the City Council shall cause all cash bonds
theretofore deposited by the operator with the City under this
chapter and not previously declared forfeited to be refunded
to the operator by warrant drawn on the treasury in the form
and manner as provided for other City warrants."
"SECTION 2.12. 130 VIOLATIONS AND PENALTIES. Every person
who willfully violates any of the provisions of this chapter
shall be guilty of a misdemeanor, and upon conviction thereof
shall be liable to a fine or penalty of not more than five
hundred dollars or by imprisonment for not to exceed six
months; or by both such fine and imprisonment for each offense.
"SECTION 2.12.140 SEVERABILI'.Y. If any section, subsection,
subdivision, paragraph, sentence, clause or phrase of this
chapter or any part thereof is for any reason held to be
_3_.
unconstitutional, such decision shall not affect the validity
of the remaining portions of this chapter or any part thereof.
The City Council "hereby declares that it would have passed
each section, subsection, subdivision, paragraph, sentence,
clause or phrase thereof, irrespective of the fact that any
one (1) or more sections, subsections, subdivisions, paragraphs
sentences, clauses or phrases be declared unconstitutional."
g4.rTTON 2-
The
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The provisions of this chapter shall take effect on the
1st day of 3anuary, 1972.
.q*PC"I'T01:i 3 _
The City Clerk shall certify to the passage of this
Ordinance and shall cause the same to be printed once within fif-
teen (15) days after its adoption, in the Anaheirm Bulletin, a
newspaper of general circulation, printed, published and circulated
in said City.
THE FOREGOING ORDI sA1qTC:E is approved and signed by me
this 22nd day of �_ June
14AYOR OF TI IT, OF A1TT.c< I`Ni
Pro Tem
An" EST
CITY CLERIC OF THE CITY OF 2U41"6H �`Ii:1
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A ITW: m
-9AITW:ms
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I. DENE M. DAOUST, City Clerk of the City of Anaheim, do
hereby certify that the foregoing Ordinance No. 2940 was introduced
at a regular meeting of the City Council of the City of Anaheim, held
on the 8th day of June, 1971, and reintroduced as corrected at a
regular meeting of the City Council of the City of Anaheim, held on
the 15th day of June, 1971, and that the same was duly passed and adopted
at a regular meeting of said City Council held on the 22nd day of June,
1971, by the following vote of the members thereof:
AYES: COUNCILMEN: Roth, Pebley, Thom and Stephenson
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: Dutton
AND I FURTHER CERTIFY that the Mayor Pro -Tem of the City of
Anaheim approved and signed said Ordinance No. 2940 on the 22nd day of
June, 1971.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed
the official seal of the City of Anaheim this 22nd day of June, 1971.
Q, )K, b'114-- -
CITY CLERK OF THE CITY OF ANAHEIM
(SEAL)
Ij
I, DENE M. DAOUST, City Clerk of the City of Anaheim, do
hereby certify that the foregoing is the original Ordinance No. 2940
and was published once in the Anaheim Bulletin on the 2nd day of
July, 1971.
City Clerk