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ORDINANCE No. 2 7 7
<br /> AN ORDINANCE levying an admission tax on persons pay-
<br /> ing admissions, or who are admitted free or at reduced rates to
<br /> any place; fixing the amount and providing for the collection
<br /> thereof, and prescribing penalties. and declaring an emergency.
<br /> THE CITY OF EVRETT DOES ORDAIN:
<br /> Section 1: Definitions: For purposes of this
<br /> Ordinance, words and phrases shall have the following meanings:
<br /> "Admission Charge", in addition to its usual and
<br /> ordinary meaning, shall include a charge made for season tickets
<br /> or subscriptions, a cover charge or a charge nee de for use of
<br /> seats and tables, reserved or otherwise , and similar accommoda-
<br /> tions; a charge made for food and refreshments in any place
<br /> where any free entertainment, recreation or amusement is provided
<br /> a charge ride for rental or use of equipment or facilities for
<br /> purposes of recreation or amusement, and where the rental of the
<br /> equipment or facilities is necessary to the enjoyment of the
<br /> privilege for which a general admission is charged, the combined
<br /> charge shall be considered as the admission charge; and a charge
<br /> made for automobile parking where the amount of the charge is
<br /> determined according to the number of passengers in an automobile
<br /> "Clerk" shall mean the City Clerk.
<br /> "Place" includes, but is not restricted to , theatres,
<br /> dance halls, amphitheatres, auditoriums, stadiums, athletic
<br /> pavilions and fields, baseball and athletic parks, circuses,
<br /> side shows, swimming pools, outdoor amusement parks, and such
<br /> attractions as merry-go-rounds, f erri s wheels , dodge 'ens, roller
<br /> coasters, and observation towers.
<br /> "Person" means any individual, receiver, assignee,
<br /> firm copartnership, joint venture, corporation, company, joint
<br /> stock company, association, society, or any group of individuals
<br /> acting as a unit, whether mutual , cooperative, fraternal, non-
<br /> profit or otherwise.
<br /> :section 2: (a) There is hereby levied and imposed
<br /> upon every person (including children, without regard to age)
<br /> who pays an admission charge to any place, including a tax on
<br /> persons who are admitted free of charge or at reduced rates to
<br /> any place for which other persons pay a charge or a regular
<br /> higher charge for the same or similar privileges or accommoda-
<br /> tions, which said tax shall be in the amount of one cent (1$)
<br /> for each twenty cents (20$) or fraction thereof paid for the
<br /> admission charge .
<br /> (b) enever the admission charge is ten cents (10(0)
<br /> or less, no tax shall be payable, nor shall any tax be payable
<br /> by any bona fide employee of the place or by any federal, state
<br /> or municipal officer or employee on official visits, or by any
<br /> newspaper reporter, or by any child under twelve (12) years of
<br /> age, who is admitted free .
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