Ordinance No. 62ORDINANCE NO 62
AN ORDINANCE OF THE CITY OF CYPRESS PROVIDING FOR THE LEVY AND
COLLECTION OF AN ADMISSION TAX FOR ATTENDANCE AT HORSE RACE OR
HARNESS HORSE RACE EVENTS AND PENALTIES FOR VIOLATION THEREOF
The City Council of the City of Cypress does ordain as follows
Section 1.
There is hereby levied and assessed and shall be collected and
paid, a tax of ten cents upon each paid admission to any horse
racing meeting or harness horse racing meeting held or conducted
within the City
Section 2
The tax imposed by this Ordinance shall not apply to admissions
which are made pursuant to passes, box seats, reserved seats or per-
sons whose admission to the place is required for the performance
of some duty to, or work for, the proprietor
Section 3
The tax levied and assessed hereunder is hereby imposed upon
the person paying for such admission, and shall be paid at the time
when and the place at which such admission charge is paid Such
tax shall be collected by the person charging for such admission.
Section 4
On or before the tenth day of each calendar month the person
collecting the tax levied and imposed hereunder shall render (in
duplicate) an accounting or statement to the City of all (except
as hereinafter provided) such taxable admissions to any such en-
closure or place during the calendar month preceding such accounting
or statement Such accounting or statement shall be filed with the
City Treasurer at the office of said Treasurer in the City Hall,
and at the time of such filing the person collecting such tax shall
then and there pay to said City Treasurer all amounts so collected
as taxes hereunder, as shown in such accounting or statement.
Section 5
The forms of return to be executed and filed pursuant to the
requirements of this Ordinance shall be such as may be prescribed by
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or acceptable to the City Manager and City Treasurer
Section 6
At the time of rendering the final accounting or statement re-
quired under this Ordinance for any meeting, the person making such
accounting shall pay to the City Treasurer all amounts collected during
the time during which such meeting was conducted, and which remain
unpaid to the City.
Section 7
A failure on the part of the person collecting such taxes under
this Ordinance to pay the entire amount of taxes due hereunder within
the time hereinabove prescribed, shall automatically cause the amount
of such taxes then unpaid forthwith to become delinquent and the City
Treasurer shall thereupon add and collect a penalty of five percent
of the taxes so delinquent
Section 8
The amount of any tax and of any penalty imposed by this Ordinance
shall be deemed a debt to the City, and any person conducting any such
horse racing or harness horse racing meeting or other event to which
the admission tax hereby imposed applies in violation of any of the
provisions of this Ordinance shall be liable to an action in the name
of the City in any court of competent jurisdiction for the amount of
taxes and penalties imposed hereby and an attachment shall issue of a
verified complaint without any bond or affidavit given in behalf of
plaintiff.
Section 9
The conviction and punishment of any person for violation of any
provision of this Ordinance shall not excuse or exempt such person
from the payment of any license, tax, fee, or penalty due or unpad at
the time of such conviction, and nothing herein shall prevent a cri-
minal prosecution of any violation of any provision of this Ordinance.
Section 10
A person who violates any provision of this Ordinance or of any
permit hereunder is guilty of a misdemeanor and upon conviction there-
of shall be punishable by a fine of not more than Five Hundred Dollars
Ordinance No 62
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($500 00) or by imprisonment in the County Jail for a period of not
more than six (6) months, or by both such fine and imprisonment
Each day during any portion of which any violation of any provision
of this Ordinance is committed, continued or permitted is a separate
offense
PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF CYPRESS
at a regular meeting held on the 13th day of July , 1959
Mayor
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CITY CLERK'S CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF CYPRESS
I, Martin Olsthoorn City Clerk of the City Council of the
City of Cypress, California, do hereby certify that, at a
regular meeting of the City Council held on the 13th day of
July, 1959, the foregoing Ordinance was then considered and
passed and adopted as a whole by the following vote
AYES Councilmen Arrowood, Baroldi, -mcCarney,
and Van Dyke
NOES None
ABSENT Councilman Arnold
IN WITNESS WHEREOF, I have hereunto set my hand and
affixed the official seal of the City Council of the City
of Cypress, California, this 13th day of July, 1959.
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