Ordinance 2977 - Laserfiche WebLink

• • service or merchandise does not exceed Two and 50/100 Dollars (u2.50 ) , no admission charge is deemed included in the price paid; if, however, the price paid for refreshments, service or merchandi :e exceeds Two and 50/100 Dollars ($2.50 ) , the tax hereby levied shall be computed upon the total amount thereof, even though expended on behalf of more than one (1) person, and the amount thereof shall not be prorated among the persons of the party. If a mini- mum charge is imposed or a so-called "food ticket" is required to be purchased by the person admitted and such minimum charge or "food ticket" is later accepted by the nenagement 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 ease the tax levied shall be equal to one and one-half cents (12c) for each ten cents (100) or fraction of the amount paid for admission, which shall be deemed to be twenty percent (20gL) of the amount paid for refresh- ments, service or merchandise. Section 4: Whenever an amount of more than ten cents (100) is required to be paid to gain admission to any building or enclosure in which a swinming pool or s1 ting rink is located or to the pool or rink itself, the amount paid, plus the amount, if any, paid for renta] or use of equipment or facilities supplied to the person paying for the admission and necessary to the enjoy- ment of the privilege fbr 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 twenty cents (200) or fraction thereof, which shall be paid by the person paying the ad- mi::sion charge and which shall be collected and remitted by the person to whom the same is paid in the manner provided. in Section 7 thereof. Section 5: Whenever an amount of more than ten cents (100) is 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 twenty cents (200) 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 hereof. Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the enjoyment of its members or employees and their friends, the amount paid for such right is an amount paid for an admission charge and subject to the tax herein levied; PROVIDED, that if the organization or club in turn charges its member 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 constitute an admission charge unless the amount A of such charge is determined by the number of 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 trans- portation. If a charge is made for each passenger in an auto- mobile , 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 -3-