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HomeMy WebLinkAbout1961-249 ORDINANCE NO. • AN ORDINANCE amending Sub - Section (a) of Section 2 and Sections 3 4 and 5 of Ordinance No B -585 entitled, "AN ORDINANCE levying an admission tax on persons paying admissions, or who are admitted free or at reduced rates to any place; fixing the amount and providing for the collect tion thereof; prescribing penalties; and declaring an emergency." (Sections 5.04.020(a) -.030 -.040 - ®050 of the Municipal Code of the City of Yakima.) BE IT ORDAINED BY THE CITY OF YAKIMA: Section 16 That Sub - Section (a) of Section 2 of Ordinance No B -585, as amended by Ordinance Noe B -2049 (Municipal Code 5.04.020(a) ) is hereby amended to read as follows: "Entertainment in Generale (a) There is hereby levied an .pose u on every person (including children, without regard to age) who pays an admission charge to any place, including a tax on persons who are admitted free of charge or :t reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or 411 similar privileges or accommodations, which said tax shall be in the amount of One Cent (10) for each Forty Cents (400) or fraction thereof paid for the admission charge." Section 2. That Section 3 of Ordinance No B -585 (municipal Code 5.04.030) is hereby amended to read as follows: "Entertainment at Bati Places Cover Char, Any person w o pays an aim ss on charge o any pu• c performance for profit at any roof garden, cabaret or other similar enter- tainment to which the charge of admission is wholly or in part included in the price paid for refreshments, service or merchandise shall pay a tax of One and One -Half Cents (1A0) for each Twenty Cents (200) or fraction thereof of the amount paid for admission, and the amount paid for such admission shall be deemed to be twenty per cent (20 %) of the amount paid for refreshment, service or merchandise. If the amount paid for admission is Forty Cents (400) or less, no tax shall be imposed; and if a fixed admission charge, including a ''cover charge," is imposed upon each person admitted, and it is fair and reasonable in compari- son with charges generally made for similar performances or entertainments, such charge is taxable at the rate of One Cent (10) for Forty Cents (400) or fraction thereof; provided, that if no fixed admission charge or cover charge • is imposed, but the prices charged for refreshments, service -1- or merchandise are higher during the time entertainment or dancing is provided than at other times, or if the prices charged are substantially higher than are charged by other places furnishing the same class of food or services but which do not furnish entertainment or dancing, an admission charge shall be deemed included in the price paid for re- freshments, service or merchandise, and twenty per cent (20%) of the total amount so paid shall be subject to the tax at the rate of One and One-Half Cents (1360) for each Twenty Cents (200) or fraction thereof. If the price paid for refreshments, service or merchandise does not exceed Two Dollars and Fifty Cents ($2.50), no admission charge is deemed included in the price paid; if however, the price paid for refreshments, service or merchandis ex- ceeds Two Dollars and Fifty Cents ($2.50), the tax hereby levied shall be computed upon the total amount thereof, even though expended on behalf of more than one person, and the amount thereof shall not be prorated among the persons of the party. If a minimum charge is imposed or a so-called "food ticket" is required to be purchased b7 the person admitted and such minimum charge or "food ticket" is later accepted by the management in full or part payment of food or other refreshments served, the amount paid for such minimum charge or "food ticket" shall not be deemed an amount paid for admission; and in such case the tax levied shall be equal to One and One-Half Cents (1160) for each Twenty Cents (200) or fraction of the amount paid for admission, which shall be deemed to be twenty per cent (20%) of the amount paid for refreshments, service or merchandise ©" Section That Section 4 of Ordinance No, B-585 (Municipal Code 5.04.040) is hereby amended to read as follows: "Swimmin Pools--Skatin Rinks. Whenever an amount of more an Ten Cents 00 is required to be paid to gain ad- mission to any building or enclosure in which a swimming pool or skating rink is located or to the pool or rink itself, the amount paid, plus the amount, if any paid for rental or use of equipment or facilities supplied to the person paying for the admission and necessary to the en. joyment of the privilege for which the admission is charged, shall be deemed the admission charge, and a tax is hereby levied on such admission charge of One Cent (10) for each Forty Cents (400) or fraction thereof, which shall ee col- lected and remitted by the person to whom the same is ee1 in the manner provided in Section 7 (Municipal Code 5.04.070) hereof." Section 4. That Section 5 of Ordinance No B-585 (Municipal Code 5.04.050) is hereby amended to read as follows: -2- "Resorts--Picnic Grounds. Whenever an amount of more than 'en Cents '00 -s required to be paid to gain admission to any resort or picnic grounds, the whole amount so paid is subject to a tax of One Cent (10) for each Forty 'dents (400) or fraCtion thereof, even though such.amount includes a charge for use of equipment and facilities such as tables, stoves and bath houses. If a lesser amount is charged to persons who do not use such equipment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the:admission charge. Where a separate charge is made for the use of equipment and facilities, such charge is not subject to the tax herein levied unless it constitutes or is part of an "admission charge" or is ,a "place," as defined in Section 1 (Municipal Code 5.04.010) hereof® Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the en- joyment of its members or employees and their friends, the amount paid for ount paifor such right is an amount paid for sion charge and subject t� the tax levied herein; provided, that if the organization or club in turn charges its mem- bers or employees all or part of the amount so paid, such charge does not constitute an admission charge subject to the tax herein levied. Amounts paid for the privilege Of parking cars in a resort or picnic grounds do not consti- tute an admission charge unless the amount of such charge is determined by the passengers in the automobile or the same charge is made to all persons who enter the resort or grounds, whether on foot or by other means of transpor- tation. If a charge is made for each passenger in.an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax herein levied. The tax herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in Sec- tion 7 (Municipal Code 5.04.070) hereof." Section 5. This ordinance shall be in full force and effect 30 days after its final passage, approval and publication, as provided by law and by the City Charter, . PASSED BY THE CITY COUNCIL, signed and approved this day of May, 1961.. if • 111. 6 ■10 • ATTEST: _ • e y er -3-