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Home My WebLink About1976 Ordinance No. 049,/ • • • • 10-4-76 NOT PASSFJ> I NTRODU CED AS A BILL BY COUNCILMAN SOVERN BY AUTHORITY ORDINANCE NO. 49 , SERIES OF 1976 AN ORD INANCE AMENDING CHAPTER 2, TITLE IX, OF THE 1969 E.M.C. BY ADDIN G A NEW ARTICLE III THERETO, LEVYING AND FIXING A LICENSE TAX ON ALL PERSONS CONDUCTING OR ENGAGING IN THE BUSINE SS OF PROVIDING ENTERTAINMENT OR AMUSEMENT AND COLLECT- I NG AN ADMISSION CHARGE FOR SAID ENTERTAINMENT OR AMUSEMENT; PROVIDI NG FOR THE PAYMENT AND COLLECTION OF THE TAX; PRE- SCRIBING PENALTIES FOR THE VIOLATION OF THIS ORDINANCE; AND, RENUMBE RI NG THE SECTIONS CONTAINED UNDER ARTICLE IV OF SAID CHAPTER 2 . BE IT ORDAINED BY THE CITY COUNCIL, OF THE CITY OF ENGLEWOOD , COLORADO; as fol l ows: Section 1 . That Chapter 2, T i tle IX, 1969 E.M.C. is hereby amended by adopting a new Article III, to read as follows: CHAPTER 2 AM USEMENTS ARTICLE III -ENGLEWOOD ADMISSIONS TAX 9-2-31: 9-2-32: 9-2-33: 9-2-34: 9-2-35: 9-2-36: 9-2-37 : 9-2-38: 9-2-39: 9-2-40: 9-2-41: 9-2-42: 9-2-43: ·Definitions. License Tax Based on Admissions. Filing of Statement and Payment of Tax. Exclusions. Temporary Amusements and Enter- tainment, Bond and Permit Required. Inspection of Records. Records. Liens for Unpaid Taxes. Penalties for Non-Payment. Determination of Tax Due By License Officer. Violations and Penalties. Repeal of Confliction Ordinances. Severability. • • • 9-2-31: DEFINITIONS When used in this ordinance and unless otherwise distinctly expressed, the following words and phrases shall have the meaning set herein: (a) Admission Charge. The term "Admission Charge" shall mean any charge for the right or privilege to any entertainment or amusement and shall in- clude, among others, the following: all charges for seats, chairs, tables, benches, reserved or otherwise, and other similar accomodations; qll charges made for .food and refreshment where any free entertainment is provided other than by mechanical means; all charges m~de for the use or rental of equipment or facilities for pur- poses of entertainment and amusement unless persona not using the equipment or facilities are admitted free1 and all automobile parking charges where the charge ia 6etermined by the number of passenger in an automobile. (b) Entertainment or Amusement. The term ''Entertain- ment or Amusement" shall include, among others, the following: circuses, motion picture shows, shows of all kinda, all sporting contests and athletic events, including exhibitions, concerts, lectures, vaudeville, bowling, dancing, swimming, golf, and bathing, sideshows, amusement parks and all forms of recreation therein, billards, pool, operatic performances, theatrical perfor~ances, and any other form of diversion, sport, pastime or recreation. (c) Person. The term "Person" shall include an individual, firm, corporation, company, partner- ship, association, an unincorporate~ association, and any person acting in a fidu~iary capacity. (d) Taxpayer. The term "Taxpayer" shall mean any person who conducts or engages in the business of providing entertaipment or amusement • -2 - • • 9-2 -32: LICENSE TAX BASED ON ADMISSIONS. There is hereby imposed on every person conducting or engaging in the business of providing entertainment or amuseme nt to which a charge is made for admission within the limits of the City of Englewood, a license tax of 3% of each admis s i on charge. Said license tax is an addition to all other taxes imposed by law. 9-2-33: FILING OF STATEMENT AND PAYMENT OF THE TAX. Every person conducting or engaging in the business of providing entertainment or amusement and imposing a charge for admis s i on within the l imits of the City of Englewood, shall, on or before the fifteenth day of each month, file with the City License Off i cer a statement signed and sworn to by such person indicating the number and respective prices of admis- sion charge s c ol l ected by such person during the next preced- ing calendar month. A remittance for the amount of the tax levied by t h i s ordinance shall accompany the statement. 9-2-34: EXCLUSIONS. Th i s ordinance shall not apply to any person conduct- ing or e ngaging i n the bus iness of providing entertainment or amusement where admission charges are to be used exclusively for char i table, eleemosynary, educational or religious purposes. 9-2-35: TEMPORARY AMUSEMENT AND ENTERTAINMENT, BOND AND PERMIT REQUIRED. Every person conducting or engaging in the business of providing temporary or transitory amusement or entertain- ment and receiving admission charges for the same shall be subject to the tax levied by this ordinance. Such persons shall obtain a permit from the City License Officer at least twenty-four hour s in advan c e of any operation conducted within the City of Englewood. Such persons shall file a statement and remittance on the day following the conclusion of the operation s or at such reasonable time o~ times as the License Officer s hal l determine; provided, however, that before a -3 - • • • 9-2-35: permit shall be issued under this section, the applicant for the same shall deposit with the License Officer a sum of money, or bond in lieu thereof, conditioned upon the faithful compliance with the provisions of this section, in an amount to be de- termined by said License Officer as sufficient to cover the admission taxes which shall become due and owing upon the con- clusion of temporary or transient operations. 9-2-36: INSPECTION OF RECORDS. The City License Officer, either personally or through his authorized agents, shall have the right to inspect and examine the records of every person subject to the tax imposed by this ordinance. 9-2-37: RECORDS. All records of every person conducting or engaging in the business of providing entertainment or amusement shall be retained for a period of three years . 9-2-38: LIENS FOR UNPAID TAXES. A tax due and unpaid under this ordinance shall be a debt to the City of Englewood. It shall be a personal obligation of the taxpayer and shall be a lien upon all the property of the taxpayer. Said lien shall have priorty over other liens and obligations except those due to the State of Colorado and the United States. Said lien shall be enforced by the City License Officer as any other lien would be enforced against a defaulting debtor. 9-2-39: PENALTIES FOR NON-PAYMENT. A taxpayer who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of 10% of the amount of the tax d¥e. For each succes- sive two days elasping before payment the*e shall be added an additional penalty of 5%. / -4 - • • 9-2-40: DETERMINATION OF TAX DUE BY CITY LICENSE OFFICER. If a taxpayer fails to file a statement, or the License Officer has reasonable cause to believe that an erro- neous statement has been filed, the License Officer may pro- ceed to determine the amount of the tax due, and in connection therewith, shall make such investigations and take such testi- mony and evidence as may be necessary; provided, however, that the taxpayer shall be given notice and an opportunity to be heard before any determination is made by the License Officer. 9-2-41: VIOLATIONS AND PENALTIES. Every person who willfully violates any of the provisions of this ordinance shall be guilty of an offense hereunder and upon conviction thereof shall be liable to a fine or penalty of not less thar.. $35. 00 nor more than $300. 00 or by imprisonment not to exceed ninety days, or by both such fine and imprisonment for each offense. 9-2-42: REPEAL OF CONFLICTING ORDINANCES. All ordinances or parts of ordinances of the City of Englewood in conflict with the provisions of this ordinance are hereby expressly repealed. 9-2-43: SEVERABILITY. Each of the provisions of this ordinance are severable and if any provision is held invalid, the remaining provisions shall not be affected but shall remain in full force and effect. Section 2. That Section 9-2-41 and Section 9-2-42, Article IV, entitled, "Miscellaneous Amusement Fees", and "Closing Hours - Miscelloneous Amusement Houses", respectively, are hereby re- numbered as follows: -5 - • • • • 9-2-50: 9 -2 -51: ARTICLE IV -MISCELLANEOUS. MISCELLANEOUS AMUSEMENT FEES. (No Change) CLOSING HOURS -MISCELLANEOUS AMUSEMENT HOUSES. (No Change) Introduced, read in full and passed on first reading on the 7th day of September, A.O. 1976. Published as a Bill fo~ an Ordinance on the 8th day of September, 1976. Re ad by title and p a ssed on final reading on the 4th day of Octobe r, 1976. Published by title as Ordinance No. 1976, on the 6 t h day of Octo ber, 1976. MAYOR ATTEST: ex officio City Clerk-Tre asurer , Series of --- I , Will i am D. James, do hereby certify that the above and foregoing is a true, accurate and complete copy of the Or dinance , passed on f _inal reading and published by title as Ordinance No. , Series of 1976. ex officio City Clerk-Treasurer -6-