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HomeMy WebLinkAbout1976 Ordinance No. 051• • .. • • • .. . . . INTRODUCED AS A BILL BY COUNCILMAN SMITH BY AUTHORITY ORDINANCE NO. 51 , SERIES OF 1976 AN ORDINANCE AMENDING CHAPTER 2, TITLE IX, OF THE 1969 ENGLEWOOD MUNICIPAL CODE, BY ADDING A NEW ARTICLE III THERETO, LEVYING AND FIXING AN EXCISE TAX IN THE AMOUNT OF THREE (3t) PERCENT ON THE PRICE PAID TO GAIN ADMISSION TO ANY PLACE OR EVENT IN THE CITY, WHICH IS OPEN TO THE PUBLIC; PROVIDING FOR THE PAYMENT AND COLLECTION OF SAID TAX; PRESCRIBING PENALTIES FOR THE VIOLATION OF THIS ORD- INANCE; AND RENUMBERING THE SECTIONS CONTAINED UNDER ARTICLE IV OF CHAPTER 2 OF SAID TITLE IX. WHEREAS, the City Council finds and determines that it is necessary to raise additional revenue; and WHEREAS, the City Council is of the opinion that a reasonable, just and proper manner in which to raise this said revenue, is by adopting an excise tax on the price paid to gain admission to places and events in the City, which are open to members of the public . NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, as follows: Section l. That Chapter 2, Title IX, of the 1969 E.M.C. is hereby amended by adopting a new Article III, to read as follows: CHAPTER 2 AMUSEMENTS 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: Legislative Intent Excise Tax Based on Admissions Definitions · Place or Event Open to the Public Taxable Transactions Exempt Transactions Refunds -1- • • • 9-2-38: 9-2-39: 9-2-40: 9-2-41: 9-2-42: 9-2-43: 9-2-44: 9-2-45: 9-2-46: 9-2-47: Free or Complimentary Admissions, Admissions at Reduced Charges City OWned Places and City Sponsored Events Liability, Licenses and Reporting Procedure License Officer May Require Reports Responsibility for Collection and Remittance of Tax Reporting Procedure Interest and Penalties City License Officer Empowered to Make Rules and Regulations Repeal of Conflicting Ordinances Severability 9-2-31: LEGISLATIVE INTENT It is hereby declared to be the legislative intent of the City Council of the City of Englewood that on and after the effective date of this ordinance, every person who pays to gain admission to any place or event, in the City, that is open to the public, shall pay, and every person, whether owner, lessee or operator, who charges, or causes to be charged, admission to any such place or event, shall collect the tax imposed by this Article. 9-2-32: EXCISE TAX &\SEO ON ADMISSIONS On and after the effective date of this ordinance, there is hereby levied, and shall be paid and collected, an excise tax of three (3\) percent on the price paid to gain admission to any place or event in the City, which is open to the public. Said excise tax is in addition to all other taxes imposed by law. 9-2-33: DEFINITIONS When not clearly otherwise indicated by the context, the following terms, words and phrases as used in this Article, shall have the following meanings: (a) Identification. The tax .levied herein may be identified as the "Englewood Admissions Tax." -2- • • • (b) "City" means the City of Englewood, Colorado. (c) "Article" means Article III, Sections 31 through 47, inclusive, Title IX, of the 1969 Englewood Municipal Code, as amended. (d) "License Officer" or "City License Officer", shall mean the Director of Finance of the City of Englewood, or his duly appointed designee. (e) "Person" means and includes any individual, firm, co-partnership, joint venture, corporation, society, club, association, joint stock company, estate, or trust, receiver, trustee, assignee, lessee, or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or com- bination acting as a unit, including the United States of America, State of Colorado, and any political sub-division thereof, in the plural as well as the singular number . 9-2-34: PLACE OR EVENT OPEN TO THE PUBLIC The term "place or event open to the public ..... means any place or event, the admission or access of which is open to members of the public upon payment of a charge or fee. This term shall include by way of illustration, but not by way of limitation, the following places and events when a charge or fee for admission to such places and events is placed upon members of the public: (a) Any performance of a mction picture, stage show, play, concert, or other manifestation of the performing arts. (b) Any sporting or athletic contest, exhibition or event, whether amateur or professional. (c) Any lecture, rally, speech or dissertation. (d) Any showing, display or exhibition of any type, such as an art exhibition . -3- • • • (e) Any restaurant, tavern, lounge, bar or club, whether the admission charge is termed a "cover charge", "door charge", or any other such term. 9-2-35: TAXABLE TRANSACTIONS It shall be a violation of this Article for any person who pays to gain admission to any place or event in the City that is open to the public, to fail to pay, or for any person, whether owner, lessee, or operator, who charges or causes to be charged admission to any place or event in the City that is open to the public, to fail to collect the tax levied by this Article. 9-2-36: EXEMPT TRANSACTIONS The following entities and transactions are exempt from the duty to pay, but not the duty to collect, the tax levied by this Article: (a) The United States Government and the State of Colorado, its Departments and Institutions, and the political subdivisions thereof, including the City of Englewood, only in their governmental functions and activities. (b) Religious, charitable and quasi-governmental organizations and corporations, only in the conduct of their regular religious, charitable and quasi-governmental capacities. 9-2-37: REFUNDS In the event that an admission price is refunded for any reason, either before or after an event has taken place, the tax is not applicable and shall be refunded along with the admission price. 9-2-38: FREE OR COMPLIMENTARY ADMISSIONS, ADMISSIONS AT REDUCED CHARGES The providing of free "passes", "complimentary" admission tickets, or otherwise, where no admission price is charged or paid, shall exempt said person -4- .. , • • • from payment of the admission tax; however, in the event that a reduced charge for admission is made, whether for a pass, complimentary admission or other- wise, the tax imposed in this Article is applicable to the amount of such charge. 9-2-39: CITY OWNED PLACES AND CITY SPONSORED EVENTS The tax levied by this Article shall not apply to any admission fee paid or charged to gain entry into any place owned by the City, or any event sponsored or conducted by the City. 9-2-40: LIABILITY, LICENSES AND REPORTING PROCEDURE The burden of proving that any transaction is not subject to the tax imposed herein, shall be upon the person upon whom the duty to collect the tax is imposed by Section 31 of this Article. 9-2-41: LICENSE OFFICER MAY REQUIRE REPORTS The City License Officer may require any person to make such return, render such statement, or keep and furnish such records as the said License Officer may deem sufficient and reasonable to show whether or not such person is liable under this Article for the payment or collection of the tax imposed herein. 9-2-42: RESPONSIBILITY FOR COLLECTION AND REMITTANCE OF TAX Every owner or operator,who charges or causes to be charged admission to any place or event that is open to the public, shall be liable . for the collection and remittance of the tax levied herein. If an owner· or operator of a facility leases or rents such a facility to another party, which in turn sponsors or conducts some public event in such facility, then such owner or operator shall. be relieved of the liability of collecting and remitting the tax,only if the party to whom the facility is leased or rented is, at the time of such leasing or rental, licensed to collect and remit the tax. -5- • • • 9-2-43: REPORTING PROCEDURE Every owner, operator or person who has the duty to collect the tax imposed in this Article, must obtain, without charge, a license to collect the tax, and must report on forms prescribed by the License Officer such taxes, and remit to the City the col- lected taxes within the following time periods: (a) For regularly continuing or recurring events, such as charging admission to motion picture theaters, reports and remittances must be filed with the Director on or before the twentieth (20th) day of the month for the proceeding month or months under report. (b) For single non-continuing or non-recurring events, such as the charging admission to a single performance of a concert, reports and remittances shall be due within five (5) calendar days of the performance or event, unless specific arrangements are made in advance with the City License Officer . 9-2-44: INTEREST AND PENALTIES If remittances and reports are not received on the due dates specified in Section 43 of this Article, a penalty shall be imposed in the amount of ten (10%) percent of the tax liability; and the total amount due, including tax and penalty, shall bear interest at the rate of one (1%) percent per month, or a fraction thereof until such reports and remittances are received by the License Officer. 9-2-45: CITY LICENSE OFFICER EMPOWERED TO MAKE RULES AND REGULATIONS The City License Officer is hereby authorized to promulgate rules and regulations regarding the payment, collection, reporting, and accounting criteria and periods, settlement of disputes over payment, refund and enforcement of tax imposed by this Article. Said rules and regulations shall not be inconsistent with the provisions of this Article. -6- : .. ·. , • • • 9-2-46: REPEAL OF CONFLICTING ORDINANCES All sections or parts of sections of the 1969 Englewood Municipal Code, as amended, or ordinances or parts of ordinances in conflict or inconsistent herewith, are hereby expressly repealed. 9-2-47: SEVERABILITY If any part or parts hereof is for any reason held to be invalid, such shall not affect the remaining portions of this ordinance. Section 2. That Sections 41 and 42 of Chapter 2, Article IX of Article IV, entitled, "Miscellaneous Amusement Fees", and "Clos ing Hours -Miscellanecus Amusement Houses", respectively, are hereby renumbered as follows: ARTICLE IV -MISCELLANEOUS 9-2-50: MISCELLANEOUS AMUSEMENT FEES 9-2-51: CLOSING HOURS -MISCELLANEOUS AMUSEMENT HOUSES Introduced, read in full and passed on first reading on the 4th day of October, 1976. Published as a Bill for an Ordinance on the 6th day of October, 1976. Read by title and passed on final reading on the 18th day of October, 1976. -7- . . , .-. . • Published by title as Ordinance No. 51 , Series ........... .....___ of 1976, on the 20th day of October, 1976. ATTEST: I, William o. James, do hereby certify that the above and foregoing is a true, accurate and complete copy of the Ordinance, passed on final reading and published by title as Ordinance No. 51 , Series of 1976.