§ 6-31. Amusements/admissions.

(a)

Every person owning or operating an athletic stadium, field, park, coliseum or auditorium, or any facility devoted to general amusement or entertainment, which is open to the public and where admission is charged for viewing a public show, athletic event or contest, exhibition or performance of any kind, or where there is operated any amusement rides, games, or other amusement devices, shall pay a license tax of $0.19 per $100.00 of base year gross receipts.

(b)

Every person presenting or conducting a public show, dance, exhibition or performance of any kind, or operating any amusement rides, games, or other amusement devices, shall pay a license tax of $0.19 per $100.00 of the gross receipts generated by such activities.

(c)

Every person who makes it his business to present or conduct a public show, athletic event or contest, exhibition or performance of any kind, or to operate any amusement rides, games, or other amusement devices shall pay the license taxes prescribed in subsection (a) or (b), whether a part of the proceeds are for religious, charitable or benevolent purposes or not. Any portion of the gross receipts of a taxpayer taxable under subsections (a) and (b) that is paid by the taxpayer directly to a religious, charitable or benevolent organization as a contribution to that organization for the privilege of using its name to promote the show, event, contest, exhibition, performance or amusements and not as reimbursement to that organization for an expense incurred in connection with the activity licensed hereunder shall be deducted from the gross receipts or charges in computing the basis for license taxes under this section.

(d)

Whenever any place of amusement or entertainment makes an admission charge which is subject to the license tax levied under subsection (a) or (b) of this section and the operation of such place is of a temporary or transitory nature, the commissioner of the revenue shall require a report and remittance of the license tax to be made on the day following the collection of the admission charges if the operation is for one day only, or on the day following the conclusion of a series of performances or exhibitions conducted or operated for more than one day, or at such other reasonable time as he shall determine. Before any such temporary or transient amusement or entertainment shall begin operation and before any license shall be issued therefor, if a license is required, the person operating it shall deposit with the treasurer a sum of money, or in lieu thereof a bond conditioned on faithful compliance with this section and in form approved by the county attorney, in an amount to be estimated by the commissioner of the revenue as sufficient to cover the license tax required to be collected, which money or bond shall be security for the payment to the county of the license tax at the conclusion of such transitory or transient operation in the county. If such person shall fail within five days after the termination of the operation of the amusement or entertainment to report the amount of gross receipts collected, the commissioner of the revenue shall thereupon assess such person with the taxes computed upon the basis of the best information available and the treasurer shall proceed to collect the taxes out of the deposit or by the virtue of the bond and by every other lawful means.

(Ord. of 9-26-01, § 1)

(Ord. of 9-26-01, § 1)