Note: Former Chapter 195 was repealed by Ord. No. 1955-07, § 1, passed 12-3-07, eff. 12-4-07.
As used in this chapter:
(a) “Administrative Rulings” or Rulings mean the Rulings issued by the Commissioner of Assessments and Licenses, upon the request of a taxpayer, interpreting this chapter and the Rules and Regulations. Administrative rulings shall be binding and effective upon issuance as to the taxpayer requesting the Ruling.
(b) “Admission charge” means a charge paid for the right or privilege to enter into a place. Admission charge includes, but is not limited to, a charge made for season tickets or subscriptions. However, if the charge includes rental of property or services it shall be deemed to be an admission charge if so designated, unless the charge is for rental or services and persons who do not use such property or services are admitted free. If a lesser charge is made to persons who do not desire to use the property or services offered, the lesser charge shall constitute the admission charge. The designation of the charge as a rental or service charge shall not be construed to avoid the application of the tax if it is in effect a charge for admission.
(c) “Board of Review” means the board created under Section 191.2501 of the Codified Ordinances of Cleveland, Ohio, 1976.
(d) “City” means the City of Cleveland, Ohio.
(e) “Commissioner” means the Commissioner of Assessments and Licenses of the City.
(f) “Person” means individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, joint ventures, corporations, companies, joint stock companies, associations, societies, clubs, the state and its political subdivisions, or group or combination of individuals of any form.
With respect to provisions of this chapter that impose or prescribe a penalty, the term “person” shall include the owners of an association, pass-through entity and unincorporated business entity and the officers of a corporation.
(g) “Place” includes, but is not limited to, indoor and outdoor theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks and observation towers and all other similar places.
(h) “Revised Code” means the codified statutes of the State of Ohio, as amended.
(i) “Rules and Regulations” means the Rules and Regulations adopted by the Commissioner of Assessments and Licenses.
(j) “Taxpayer” means the person charged by this chapter with the duty of collecting and remitting the tax levied and imposed under this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
To provide funds for the purposes of general municipal operations, procurement of fixed assets or permanent improvements including the payment of costs of acquiring, constructing, reconstructing, rehabilitating, remodeling, renovating, enlarging, improving, equipping or furnishing facilities by contract, lease, lease-purchase, or otherwise, and including the improvement of the municipal stadium by cooperative arrangements with other political subdivisions or nonprofit corporations, payment of lease rentals, lease-purchase amounts, debt charges or other obligations, the administration of deficits in City funds and for all other lawful purposes, there is hereby levied and imposed upon every person who pays an admission charge to any one place:
(a) A tax of eight percent (8%) on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City.
(b) A tax of eight percent (8%) on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotel and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 195.04 by the person selling the ticket.
(c) A tax of eight percent (8%) on the amount paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge, cover charge or other similar charge.
(d) A tax of eight percent (8%) on the amount paid as annual membership dues by every club or organization maintaining a golf course, and a tax of eight percent (8%) on greens fees paid to golf courses either under club or private ownership.
(e) A tax of six percent (6%) on the amount paid for admission to any museum on land leased by the City and subject to tax pursuant to division (b)(2) of Section 195.03.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
(a) No tax shall be levied under this chapter with respect to any admission all the proceeds of which inure:
(1) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations; societies or organizations for the prevention of cruelty to children or animals or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, or of improving any municipal corporation, or of maintaining a cooperative or community center, moving picture theater, or swimming pool, if no part of the net earnings thereof inures to the benefit of any private stockholder or individual.
(2) Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, reserve officer associations or posts or organizations of war veterans or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State, and in no part of their net earnings inures to the benefit of any private stockholder or individual.
(3) Exclusively to the benefit of members of the police or fire departments of any municipal corporation, or the dependents or heirs of such members.
(4) Exclusively to the benefit of the general revenue fund of any municipal corporation or exclusively to the benefit of any fund of any municipal corporation under the control of a recreation commission.
(b) (1) The exemption from tax provided by this section shall, however, not be allowed in case of admissions to wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions, unless exclusively for the benefit of those organizations set forth in division (a)(2) of this section, nor in the case of admissions to any athletic game or exhibition the proceeds of which inure wholly or partly to the benefit of any high school, academy, preparatory or other school or wholly or partly to the benefit of any college or university.
(2) The exemption from tax provided by division (a)(1) of this section shall, however, not be allowed in case of admissions to museums located on land leased by the City pursuant to a lease agreement entered into after August 21, 1991.
(c) Immediately after the event for which an exemption from admission tax has been allowed, upon the demand of the Commissioner of Assessments and Licenses, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Commissioner setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax for the benefit of such institution, society or organization. If such statement shows a disproportionate expenditure for promoting and conducting such event, in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
(d) The exemption from tax provided in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(e) The limitation contained in this section, upon the exemption from tax in case of admissions to wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions, shall not be deemed to apply to any such matches or exhibitions in which all the contestants are amateurs and the entire proceeds thereof are devoted to a legitimate charitable purpose, excepting therefrom the necessary expenses, which shall in no event include payment to any contestant other than his necessary traveling expenses.
(f) Notwithstanding anything else in this chapter to the contrary, no tax shall be levied under this chapter with respect to any admission to the indoor arena facility (the “Gateway Arena”) constructed by Gateway Economic Development Corporation of Greater Cleveland (“Gateway”) pursuant to that certain Agreement Relating to Ownership, Financing, Construction and Operation of a Sports Facility and Related Economic Development Projects, dated as of November 7, 1990, as amended by the First Amendment as authorized by Ordinance No. 325-92 (the “Three-Party Agreement”), between the City, Gateway, and the County of Cuyahoga, Ohio (the “County”), provided, however, that the exemption provided by this division (f) shall apply and be effective only as long as there are outstanding any Arena Bonds to which reference is made in the Cooperative Agreement between the City and County authorized by Ordinance No. 327-92 (the “Cooperative Agreement”) (such Bonds being hereinafter referred to as the “Arena Bonds”) and only if and as long as the following conditions are met and shall have been certified to be met by the Director of Law to the Commissioner of Assessments and Licenses:
(1) Gateway shall pay or shall cause the lessees or operators of the Gateway Arena to pay to the Trustee (the “Trustee”) for the holders of the Arena Bonds amounts equal to the taxes that would have been levied under Section 195.02 but for the exemption provided by this division (f) at the times and in the manner that such taxes would have been payable under this chapter. In computing the amount payable pursuant to this division (f)(1), the admission charges for admissions to the Arena shall be deemed to be net of the amount payable pursuant to this division (f)(1).
(2) The County shall, in its trust agreement or a related agreement with the Trustee, require the Trustee:
A. to retain each Bond Year as defined in the Cooperative Agreement from the amounts paid to the Trustee pursuant to division (f)(1) of this section to secure payments with respect to the Arena Bonds as provided in the Cooperative Agreement, an amount up to the sum of: (a) three percent (3%) of all admissions charges for admissions to the Gateway Arena during the related Collection Year as provided in the Cooperative Agreement for: basketball games played by the Cleveland Cavaliers at the Gateway Arena during each basketball season (including divisional, conference and championship play-off games); preseason or exhibition basketball games played by said Cavaliers at the Gateway Arena and the NBA All-Star Game and any other event held at The Gateway Arena in which professional basketball players participate (collectively, “Games”), plus (b) in the event that the City increases the taxes payable under this Chapter from 6% to a higher rate, the percentage equal to such increase times all admissions charges for all admissions during such Collection Year to the Gateway Arena for Games, and plus (c) in the event that the City increases the taxes payable under this Chapter from 6% to a higher rate, the percentage equal to such increase times all admissions charges for all admissions during such Collection Year to the Gateway Arena for any events other than Games.
B. to release and pay to the City at the end of each Bond Year any of such amount described in division (f)(2)(A) above not used or needed for such purpose during such Bond Year, together with any investment income earned thereon, and
C. to pay any such amounts in excess of the amount described in division (f)(2)(A) above directly to the City at the end of each Bond Year, together with any investment income earned thereon.
(3) Gateway shall prepare and submit to the Director of Finance of the City and the Clerk of City Council, or cause the preparation and submission to the Director of Finance of the City and the Clerk of City Council, such returns and reports regarding the amounts paid to the Trustee pursuant to division (f)(1) of this section as the Directors of Law and Finance shall reasonably require to demonstrate Gateway's compliance with this section.
(4) Gateway shall agree to repay or cause to be repaid to the City from Gateway's future excess revenues any moneys paid to the Trustee pursuant to division (f)(2)A. of this section actually applied to the payments with respect to the Arena Bonds with interest and on such other terms and in such form as are consistent with Gateway's obligations under the trust indentures and related agreements securing Gateway's bonds and the Arena Bonds and as the City's Director of Finance and Director of Law deem acceptable in the interests of the City.
(5) Gateway shall make or cause to be made such other assurances and commitments as the City's Director of Finance and Director of Law deem necessary, and appropriate to protect the City's entitlements under this division (f) and provide copies of such other assurances and commitments to the Clerk of the Council.
(g)(1) Except as otherwise provided in division (b), and notwithstanding anything else in this chapter to the contrary, no tax shall be levied under this chapter with respect to any admission to live theater, live opera, live ballet, or live exhibition of dance, musical performance, or monologue productions which are sponsored by an institution, society or organization that has received a determination from the Internal Revenue Service that the organization is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code of 1986, as amended; provided that the institution, society or organization actively participates in planning and conducting the event, is responsible for the safety and success of the event, is organized for the purpose of sponsoring live theater, live opera, live ballet, or live exhibition of dance, musical performance, or monologue productions and has among the stated purposes in its charter the promotion of arts education in the communities which it serves, and will receive at least 20 percent of the net profits, if any, of the events which the institution, society or organization sponsors and will bear the risk of at least 20 percent of the losses, if any, from the events which the institution, society or organization sponsors.
(2) The exemption from tax provided in this subsection shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested.
(3) Immediately after an event for which an exemption from admission tax has been allowed pursuant to this subsection (g), the treasurer of the institution, society or organization shall file an itemized statement with the Commissioner setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax in accordance with this subsection. If such statement demonstrates a failure to qualify in accordance with paragraph (1) of this subsection (g), no such exemption shall thereafter be allowed to such institution, society or organization.
(Ord. No. 352-09. Passed 3-30-09, eff. 4-2-09)
(a) Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed by Section 195.02 from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust for the benefit of the City and deemed to be trust funds in the hands of the person required to collect the tax until all such tax collected is paid to the Commissioner of Assessments and Licenses as herein provided. Any person required to collect the tax imposed under this chapter who fails, refuses or neglects to collect the tax, or having collected the tax, fails, refuses or neglects to remit the tax to the Commissioner in the manner prescribed by this chapter and the Rules and Regulations, whether such failure, refusal or neglect is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the City for the amount of such tax, whether or not such tax has been collected.
(b) (1) The tax imposed by this chapter shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Commissioner in monthly installments and remittances therefor on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Commissioner, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Commissioner, unless the check is honored and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms prescribed by or acceptable to the Commissioner and set forth such information as the Commissioner may require, showing the amount of the tax collected upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Commissioner with a remittance for the amount of tax due. Failure to receive or procure any form prescribed by the Commissioner shall not excuse any person from timely filing the return due or from paying any admissions tax due.
(2) The Commissioner may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Commissioner shall be judge, the Commissioner may require the report and remittance of the admission tax immediately upon the collection of the tax, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the Commissioner shall determine. Failure to comply with any requirement of the Commissioner as to report and remittance of the tax shall be a violation of this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
(a) Except as otherwise provided in division (b), no assessment shall be made or issued against any person charged with the duty of collecting, receiving and remitting the tax levied and imposed under this chapter, more than three (3) years after the return date for the period in which the admission charge was paid, or more than three (3) years after the return for such period is filed, whichever is later.
(b) Division (a) shall not bar or limit an assessment beyond three years where the taxpayer fails to file any report or return required by this section; files a fraudulent report or return; or where the Commissioner has evidence that admissions tax collected have not been remitted to the City.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The price, inclusive of any federal and city tax, at which every admission ticket or card is sold shall be conspicuously and indelibly printed, stamped or written on the face or back of that part of the ticket which is to be taken up by the management of the theater, opera, or other place of amusement, together with the name of the vendor if sold other than at a ticket office of the place of amusement.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The admissions tax return shall be filed by the person receiving payment of any admission charge with the Commissioner on a form prescribed by or acceptable to the Commissioner, setting forth:
(a) The aggregate amounts of all admissions paid by persons seeking admission to any place for the end of the monthly period in which the tax is collected and received;
(b) The total tax imposed by this chapter for the end of the monthly period in which the tax is collected and received; and
(c) Such other pertinent statements, schedules, records or information as the Commissioner may require to correctly determine the amount of tax collected and due.
(d) The failure of any person to receive or procure any form prescribed by the Commissioner shall not excuse such person from filing the return due.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Where necessary an amended return shall be immediately filed in order to report additional admission received but not reported and additional tax due. Such amended return shall be on a form prescribed by or acceptable to the Commissioner.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Persons filing returns required by this chapter shall, at the time of the filing thereof, pay to the Commissioner the total amount of tax shown as due thereon.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Any person conducting or operating any place for entrance to which an admission charge is made shall, prior to the commencement of any such activity, and on a form prescribed by the Commissioner make application to and procure from the Commissioner a certificate of registration to conduct such amusement, entertainment or exhibition, etc. No person who is the owner, lessee or custodian of any building, lots, or place where an amusement, entertainment, exhibition, etc. shall take place within the City and to which an admission shall be paid, shall allow any such activity to occur without first obtaining a certificate of registration therefore as provided in this Section. Any such owner, lessee or custodian who leases or permits such premises to be used for any amusement, entertainment, exhibition, etc. by a person who is not the owner, shall be jointly and severally liable with the person conducting the amusement, entertainment, exhibition, etc. for collection and remittance of the admissions tax levied under Section 195.02 of this chapter. An application for the certificate of registration required under this Section shall be made on forms prescribed by and obtainable upon request from the Commissioner and shall be made whether or not the person conducting the activity has received an exemption from collection of the admissions tax under Section 195.03 of this chapter. The certificate of registration or duplicate original copies thereof to be issued by the Commissioner, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 195.04 by the owner, lessee or custodian, unless paid by the person conducting such temporary or transitory activity. No person who is the owner, lessee or custodian of any building, lots, or place where an amusement, entertainment, exhibition, etc. shall take place within the City and to which an admission shall be paid, shall allow any such activity to occur without first requiring the person conducting the temporary or transitory amusement, entertainment, exhibition, etc. to obtain a certificate of registration therefor. An application for the certificate of registration required under this Section, shall be made on forms prescribed by and obtainable upon request from the Commissioner. The applicant for a license and certificate of registration for such purpose shall furnish with the application the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted. Such owner, lessee or custodian shall be jointly and severally liable with the person conducting the temporary or transitory amusement, entertainment, exhibition, etc. for collection and remittance of the admissions tax levied under Section 195.02 of this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
(a) The Commissioner is charged with the enforcement of the provisions of this chapter including the interpretation and enforcement of the Rules and Regulations adopted hereunder and is hereby empowered, subject to the approval of the Board of Review, to adopt and to enforce rules and regulations relating to any matter or thing pertaining to the collection of admissions tax and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns. A copy of such rules and regulations shall be published in the City Record at least once before they become effective. Copies shall be printed and made available in the office of the Commissioner.
(b) Upon the request of a taxpayer subject to this chapter, the Commissioner is empowered to issue Administrative rulings interpreting this chapter and the Rules and Regulations. Such Administrative rulings shall be binding and effective upon issuance as to the taxpayer requesting the ruling. No Administrative ruling shall be issued unless request therefore is made in writing to the Commissioner. Administrative rulings may be appealed to the Board of Review.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The Commissioner shall collect and receive the tax imposed by this chapter in the manner prescribed herein from taxpayers, keep an accurate record thereof, and report all monies so received.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The Commissioner shall enforce payment of all admissions tax owing to the City, keep accurate records for a minimum of six (6) years, showing the amount due from each taxpayer required to file and make any return and show the dates and amounts of payments thereof.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The tax levied and imposed pursuant to this chapter shall be collected and paid on and after April 1, 1991.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
All Rules and Regulations and amendments or changes thereto, which are adopted by the Commissioner under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any Administrative Ruling issued by the Commissioner.
In accordance with procedures established by the Board of Review, any person dissatisfied with any Administrative Ruling issued by the Commissioner of Assessments and Licenses that is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty (30) days from the issuance of such Ruling. The Board shall, upon hearing, have jurisdiction to affirm, reverse or modify any such Administrative Ruling, or any part thereof. Such appeal shall be deemed filed when postmarked by the United States Postal Service or the date of receipt recorded by authorized delivery service as defined in Section 5703.056 of the Revised Code. Appeals otherwise delivered to the Commissioner during normal business hours shall be deemed filed on the date received.
Any person and/or the Commissioner of Assessments and Licenses may appeal decisions of the Board of Review to a court of common pleas as provided by law.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
(a) Any information gained as a result of returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the City as authorized by this chapter.
(b) The Commissioner of Assessments and Licenses may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the State Tax Commissioner.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
All admissions tax imposed by this chapter, remaining unpaid after they become due shall bear interest at the rate of one and one-half percent (1-1/2%) per month or fraction thereof from the date that the tax became due until paid.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
In addition to interest as provided in Section 195.18, penalties are hereby imposed on all admissions tax remaining unpaid from the date that the tax became due until paid as follows:
(a) For failure to pay admissions tax due: one and one-half percent (1-1/2%) of such outstanding tax per month or fraction thereof that the tax remains outstanding;
(b) For failure to file monthly tax returns or other reports under this chapter by the due date or for failure to file an annual report when required by the Commissioner, twenty-five dollars ($25.00) for each such return or report not timely filed; and
(c) For failure to remit admissions tax collected or required to be collected, ten percent (10%) per month or fraction thereof that the unremitted tax remains outstanding.
(d) In accordance with the Rules and Regulations, the Commissioner may impose such other interest and penalty assessment as the Commissioner deems necessary for the administration and enforcement of the provisions of this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
In addition to any other penalty imposed by this chapter, the following penalties shall be imposed:
(a) If a taxpayer files what purports to be a report required by this chapter that does not contain information upon which the substantial correctness of the report may be judged or contains information that on its face indicates that the report is substantially incorrect, and the filing of the report in that manner is due to a position that is frivolous or a desire that is apparent from the report to delay or impede the administration of the tax levied by this chapter, a penalty of five hundred dollars shall be imposed.
(b) If a taxpayer makes a fraudulent attempt to evade the reporting or payment of the tax required to be shown on any report or return required under this chapter, a penalty of one thousand dollars or one hundred percent of the tax required to be shown on the report, whichever is greater, shall be imposed.
(c) If a taxpayer makes a false or fraudulent claim for refund under this chapter, a penalty of one thousand dollars or one hundred percent of the claim, whichever is greater, shall be imposed.
(d) In accordance with the Rules and Regulations, the Commissioner may impose such other interest and penalty assessment as the Commissioner deems necessary for the administration and enforcement of the provisions of this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Interest and penalties shall not be assessed on an additional tax assessment made by the Commissioner when an admissions tax return has been filed in good faith and the tax due thereon has been paid within the time prescribed by Section 195.04 provided that, the additional tax assessment is paid within the time prescribed by the Commissioner. Failure to pay the additional tax assessment within the time prescribed by the Commissioner shall result in interest and penalty assessments on the additional tax assessment remaining unpaid.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Upon recommendation of the Commissioner, the Board of Review may abate penalty, interest or both. Or, upon a written appeal by the taxpayer upon the refusal of the Commissioner to recommend abatement of penalty, interest, or both, the Board may nevertheless abate penalty or interest, or both, for reasonable cause shown.
The Rules and Regulations may authorize the Commissioner to abate penalty, interest, or both, for reasonable cause shown.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Except as otherwise provided in this Section, prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after commission of the offense.
In the case of fraud, failure to pay or remit tax due, failure to file a return, substantial understatement and omission of tax due, no limitation on prosecution shall apply.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, as other debts of like amount are recoverable, including, but not limited to, collection by suit. Any suit shall be brought within three (3) years after the admissions tax was due or the return was filed, whichever is later. Except in the case of fraud, substantial understatement and/or omission of twenty-five (25%) or more of admissions tax required to be reported, or of failure to file a return, no additional assessment shall be made after three (3) years from the time the admissions tax was due or the tax return was filed, whichever is later.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
(a) When, pursuant to this chapter, a person charged with collecting the tax levied under this chapter has paid such collected tax to the Commissioner, if such person refunds to a consumer the admission upon which the tax levied under this chapter has been paid, such person may request a refund or credit of the amount of admissions tax so refunded. If a person charged with collecting the tax levied under this chapter has erroneously paid to the Commissioner an amount in excess of the admissions tax due based on the total admissions reported during a monthly reporting period, such person may request a refund or credit of the amount of admissions tax erroneously paid.
(b) No refund or credit for the tax refunded or overpayment of tax shall be made unless such claim for refund or credit is made in writing and filed with the Commissioner within three (3) years from the date on which such refund was made or in the case of overpayment, within three (3) years from the date on which such payment was made or the return was due, whichever is later, on a form prescribed by and obtainable upon request from the Commissioner. Upon the filing of an application for refund or credit, the Commissioner shall determine the amount of refund or credit to which the applicant may be entitled and may require any such information and documentation as he deems necessary in making that determination.
(c) No interest shall be paid on any tax refunded or credited over-payment.
(d) In the event any person who is entitled to a refund or credit is indebted to the City for any tax or fee administered by the Commissioner that is paid to the City, or any charge, penalty or interest arising from such a tax or fee, the amount refundable shall first be applied in satisfaction of that debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be credited as provided in this Section. If the person has more than one such debt, any debt subject to Sections 195.04, 195.10, and 195.11 dealing with personal liability for admissions tax owed shall be satisfied first.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
If a person whose duty it is to collect and pay the tax imposed by this chapter shall neglect or refuse to file any return required by this chapter, or having tendered a return shall neglect or refuse to pay the amount of tax imposed by this chapter as shown by such return, the Commissioner shall make an estimated assessment of the probable amount of the tax payable by the delinquent to which shall be added a penalty of ten percent (10%) of the amount assessed. The Commissioner shall promptly thereafter give or send by regular U.S. mail notice of such estimated assessment and penalty to the person against whom the same shall have been made.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
All taxes, interest and penalties resulting from any assessment made by the Commissioner shall be due and payable fifteen (15) days after notice thereof is given or sent by regular U.S. mail to the person against whom such assessment shall have been made.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The Commissioner, or any authorized agent, representative or employee, is hereby authorized to examine the books, papers, records and other information of any person subject to, or whom the Commissioner believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every person is hereby directed and required to furnish within fifteen (15) days upon written request by the Commissioner, or his duly authorized agent, representative, or employee, the means, facilities and opportunities for making such examinations and investigations as are hereby authorized.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any tax which was or should have been reported for admissions tax purposes or any transaction tending to affect such tax, and for this purpose may compel the production of books, papers, records and other information and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge pertinent to any inquiry of any admissions paid or admissions tax charged, collected or received or required to have been charged, collected or received.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
The refusal to produce books, papers, records and other information, or the refusal to submit to the examination authorized by Section 195.29 by any person charged with the duty of charging, collecting and remitting the tax or presumed to be charged with the duty of charging, collecting and remitting the tax, or by any officer, agent or employee of a person charged with such duty, or the failure of any person to comply with the provisions of Section 195.29 or with an order or subpoena of the Commissioner authorized hereby, shall be deemed a violation of this chapter punishable in accordance with Section 195.99.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Every person responsible for collecting and remitting the admissions tax imposed under this chapter shall retain all records necessary to compute the admissions tax liability for a period of five (5) years from the date the admissions tax return is filed or the admissions tax is paid, whichever is later.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
If any sentence, clause, section or part of this chapter, or any tax imposed against or exemption from collecting tax granted to any person is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter so found and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter is concerned, it shall continue effective until all of the taxes levied in the aforesaid period are fully paid and any and all prosecutions for the collection of taxes or for the punishment of violations of this chapter or collection by suits have been fully terminated, subject to the conditions and limitations contained in Sections 195.05, 195.23, 195.24, 195.25, and Section 195.99.
Returns due for all or any part of the last effective year of this chapter shall be due as provided in Sections 195.04, 195.08, 195.09 and 195.27, as though the same were continuing.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
No person shall:
(a) Conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement without having a certificate of registration therefor, as required by this chapter;
(b) When charged by any section of this chapter with the duty of collecting or paying the tax imposed, willfully fail, neglect or refuse to charge, collect or remit the tax, penalties or interest imposed by this chapter; or
(c) Fail, neglect or refuse to make any return to the Commissioner required by this chapter; or
(d) Knowingly make any incomplete, false, or fraudulent return; or
(e) Refuse to permit the Commissioner or any duly authorized agent or employee to examine books, records, papers or other information, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter, where a return is filed or if no return was filed; or
(f) Refuse to produce books, records, papers or other information to the Commissioner or any duly authorized agent or employee when requested, to verify any return made or to ascertain and assess the tax imposed by this chapter, when a return is filed or if no return was filed;
(g) Fail to appear before the Commissioner or any duly authorized agent or employee and to produce books, records, papers or other information relating to the admissions charged, collected or received or required to be charged, collected or received upon administrative order or subpoena of the Commissioner; or
(h) Fail to comply with any provision of this chapter or any order or subpoena of the Commissioner authorized hereby; or
(i) Fail to maintain and keep for six years or such lesser or greater time as may be permitted or required by the Commissioner such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Commissioner;
(j) Display any certificate of registration, at the place for which such certificate of registration was issued, during a period of suspension or after revocation of the same by the Commissioner, and during a period of ticket sale and conduct of amusement; or
(k) Sell an admission ticket or card on which the name of the vendor and price is not printed, stamped, or written in accordance with Section 195.06; or
(l) Attempt to do or do anything whatsoever to avoid the charging, collecting, remitting or payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(m) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of such violation.
(n) For purposes of this section, the term “person” shall, in addition to the meaning prescribed in division (f) of Section 195.01, includes in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the admissions tax returns and making the payments of the admissions tax as required by Section 195.04, 195.08 and Section 195.09.
(o) For purposes of this section, if any corporation, limited liability company, or business trust required to file returns and to remit tax due to the City under this chapter fails for any reason to make the filing or payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation's, limited liability company's or business trust's fiscal responsibilities shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust shall not discharge a responsible officer's, member's, manager's, employee's, or trustee's liability for a failure of the corporation, limited liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided in Section 195.05 of this chapter.
(p) For purposes of this section, if any person liable for the tax levied and imposed pursuant to this chapter, sells his place of business where any admissions subject to tax was collected and received or required to be collected and received, the tax, interest and penalty imposed by this chapter shall become due and payable immediately within fifteen (15) days after the date of selling or quitting such business. Any successor owner shall withhold a sufficient amount of the purchase money to cover the amount of taxes, interest and penalties due and unpaid until the former owner produces evidence demonstrating that the taxes, interest and penalties have been paid. If the purchaser of the business fails to withhold purchase money, he shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid during operation of the place by the former owner.
(q) Whoever, being a person charged by this chapter with the duty of collecting and remitting the taxes imposed by this chapter, violates any of the provisions of this chapter shall be guilty of a misdemeanor of the first degree. Each violation constitutes a separate offense.
(r) Whoever violates section 195.17 shall be guilty of a misdemeanor of the first degree for each such disclosure. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates Section 195.17 shall be guilty of an offense punishable by immediate dismissal.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)