Ordinance No. 83ORDINANCE NO 83
AN ORDINANCE OF THF CITY OF CYPRESS, PROVIDING FOR THE LEVY AND
COLLECTION OF AN ADMISSION TAX AND 1-ENALTIES FOR VIOLATION THEREOF.
TUE CITY COUNCIL OF THE CITY OF CYPRESS DOES ORDAIN AS FOLLOM-
SECTION 1: DEFINITIONS: For the purposes of this Ordinance, certain
words and phrases used in this Ordinance shall be construed as set forth
in the following Sections unless it is apparent from the entire context
that a different meaning is intended.
(A) Admission. "Admission" includes every act of entry by
a person or patron to any portion of any premises
(B) Attend. "Attend" includes the terms see, view, witness,
enjoy, watch, be present at and participate in
(C) Business. "Business" shall include any occupation or
avocation, gainful or otherwise, whether permanent,
transitory or temporary
(D) Charge or Admission Price. "Charge or Admission Price"
includes, in addition to or in lieu of money, any valuable
consideration paid, given or received in exchange for
the right or privilege of admittance to any premises
or attending any event, and any additional consideration
paid, given or received, after admission to any premises,
in exchange for the right or privilege of admission to
or use of any portion of such premises or any accommo-
dations or facilities therein located or provided
Conduct. "Conduct" includes operate, carry one, main-
tain, keep, render, perform, hold, give, put on and
exhibit.
Event. 1Fvent" includes any meeting, performance, race,
dance demonstration, exhibition, transaction, show,
feature, and attraction for which a separate or additional
charge or admission price is paid for the right or privi-
lege of attending the same.
(G) Operator, "Operator" includes any person owning, oper-
ating, conducting, directing, managing or controlling,
alone or in conjunction with others, in whole or in part,
as principal, agent, officer, employee or independent
contractor, any business admission to any event or portion
of which is subject to any tax imposed by any provision
of this Ordinance
(H) Patron. "Patron" includes any person who pays or on
account of whom is paid any charge or admission price
for the right or privilege of being admitted to any
premises for the purpose of attending any event thereat
(I) Premises. "Premises" includes any property, building,
structure, enclosure, location or place, whether im-
proved or not, and whether or not the same be owned by
any individual person or by any person as defined in
the preceding Sections at, in, or upon which any event
is conducted, or at from which any event may be attended
(J)
Seating Capacity. "Seating Capacity" means the total
number of seats provided upon any premises by an operator
for the use of patrons admitted thereto for the purpose
of attending any event thereat
Ordinance No 83
(K) Same Computation, When standing room is provided
for or is available to patrons upon any premises, in
conjunction with seats or otherwise, each ten (10)
square feet of such standing room shall be equiva-
lent to and shall be considered as one seat or seat-
ing space for the purpose of determining total seat-
ing capacity of any premises
(L) Season Pass. "Season Pass" shall mean and include
every season ticket, season pass, pass book, club
membership, membership card, association member-
ship or insignia, or other device or token (other
than a service pass) the ownership or possession
of which entitles the owner or holder thereof to
admission more than one time to any premises
Service Pass, "Service Pass" is any ticket,
token, book or device, issued without monetary
consideration, by an operator to bona fide em-
ploynes, servicemen , tradesmen, caterers, vendors
of food or merchandise upon the premises, city,
county, state or federal government officials
on official business, participants in any event
upon the premises or employees of such partici-
pants or other persons whose admission to the
premises is or may be required for the perform -
of some duty or professional service to, or work
for, such operator, entitling the holder thereof
to admittance, without charge or admission price,
to the operator's premises or to any event con-
ducted thereat
(M)
(N) Free Pass. "Free Pass" shall be the same as a
season pass except that no consideration has
been paid for same
(0) Same. Additional Service Passes, When more than
one such device is issued by an operator to any
individual person, only one such device shall be
deemed to be a service pass within the meaning
of and for the application of the provisions of
this Ordinance.
SECTION 2: ADMISSIONS TAX: LEVY AND ASSESSMENT.
(A)
A tax of 15¢ shall be collected upon each ad-
mission by virtue of a free pass
(B) A charge of 10¢ shall be collected for each ad-
mission for which $1.00 or less is charged
(C) A tax of 15¢ shall be collected for each admission
for which more than $1 00 but less than $2.00 is
charged
(D) A tax of 200 shall be collected for each admission
for which 2 00 or more but less than $3.00 is
charged
(E) A tax of 25¢ shall be collected upon each payment
for admission of $3 00 or more.
(F) Season Passes. If admission to any premises or
event is under or by virtue of a season pass for
which any charge or admission price has been paid,
the tax due thereon shall be paid and collected at
the time and place that such season pass is purchased.
Ordinance No 83
(G) Permanent Use of Facilities. Rate. In the case of per-
sons having the permanent use of boxes or seats or a
lease for the use of a box or seat at any premises, a
tax equivalent to the tax imposed under Section 2, based
on the amount for which a similar box or seat is sold
for each event, is hereby levied and assessed and shall
be collected and paid for each event for which the box
or seat is thus reserved for the lessee or holder.
(H) Same. Exemptions,
(1) By virtue of service passes.
(2) Members of the Press in the performance of their
duties
SECTION 3. POSTING OF BONDS: Every operator shall, before engaging
in any business, admission to any premises, portion or event of which is
subject to the tax imposed by this Ordinance, post with the City Clerk a
cash bond equal to the amount of the maximum tax payable by patrons there-
of multiplied by the total seating capacity of the premises, multiplied
by the number of events scheduled thereat.
(A) Same. Maximum., In computing the cash bond no more than
the total number of events within any one accounting period
shall be used.
Same. Exemption, No such bond shall be required in the
evert the operator owns the premises upon which such busi-
ness is to be conducted
Inspection of Records. The Lirector of Finance shall have
the right at any reasonable time and place to examine all
books, records and reports of the operator relative to the
matters required by this Ordinance to be set forth in each
account.
Forfeiture of Bond If the operator fails to account at
the time and in the manner required by this Ordinance, or
if he fails to permit inspection of his records when demand
for such inspection is made by the Director of Finance, the
Council may, upon notification of any such facts, declare
such operator's cash deposit forfeited
Same. Liability for ,Tax. Such forfeiture shall not re-
lieve the operator from liability for any taxes due upon
admissions to any event conducted by him
Return of Bond. Upon the expiration of the period for which
any event shall have been scheduled by the operator, and up-
on certification by the Director of Finance that all accounts
required of an operator under this Ordinance have been made
by the operator and audited by the Director of Finance and
that all taxes and penalties due thereunder have been paid
over to the City, the Councilshall cause all cash bonds
theretofore deposited by the operator with the City under
this Ordinance and not previously declared forfeited as
hereinbefore provided, to be refunded to the operator by
warrant drawn on the Treasury in the form and manner as
provided for other City warrants
Ordinance No 83
53
(G)
Duty of Performance,, Any act required by this
Ordinance be performed by an operator shall be
performed by each person included in the defi-
nition of operator; provided, however, that per-
formance by any one such person shall be deemed
performance by all such persons
(H) Tax Deemed a Debt. The amount of any tax or any
penalty imposed by this Ordinance shall be deemed
a debt to the City, and any operator violating
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 by this Ordinance
and attachment shall issue on verified complaint
without any bond or affidavit given or required
in behalf of plaintiff
(I) Tax. Not in Lieu. The tax imposed by this Ord-
inance is in addition to any other tax, license
or permit fee that may be required of any person
by any Ordinance.
(J)
(K)
Compliance Not Excused by Prosecution. The con-
viction or punishment of any person for the vio-
lation of this Ordinance shall not excuse or exempt
such person from payment of any license, tax, fee
or penalty due or unpaid under this Ordinance or
under any other provision of this Ordinance.
Waiver of Tax, The Council may at any time, by
the affirmative vote of at least three of its
members entered upon the Council minutes, waive
any or all of the requirements of this Ordinance
with respect to any business or event which is
conductr'd or sponsored within the City by any
institution, organization, association, or corp-
oration which is organized and carried on wholly
for the benefit of religious, charitable, educa-
tional, recreational or scientific purposes and
from which no individual person, other than bona
fide employees and help necessarily contracted
for, received any gain, renumeration or profit
(L) Disposition of Funds. A]1 taxes and penalties
thus received shall be deposited by the Director
of Finance in the General Fund, unless the
Council by Resolution directs otherwise
SECTION 4t SEVERJ+BILITY; If any section, subsection, sentence,
clause, phrase, or portion of this Ordinance is for any reason
held to be invalid or unconstitutional by the decision of any
court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions of this Ordinance The
City Council of the City hereby declares that it would have adopted
this Ordinance and each section, subsection, sentence, clause,
phrase, or portion thereof, irrespective of the fact that any one
or more section, subsections, clauses, phrases, or portions be
declared invalid or unconstitutional
Ordinance No 83
SECTION 5: REPEALS. All other Ordinance or parts of Ordinances,
insofar only as any of the provisions of same conflict herewith are
hereby repealed; provided, however, that any such repeal shall not
affect or prevent the prosecution and punishment of any person, firm
or corporation for any act done or committed prior to the effective
date hereof, in violation of any Ordinance which is repealed hereby.
PASSED AND ADOPTED this 20th day of Februa_y, 1961 by the
following called vote.
AYES: 3 COUNCILMEN: Denni, McCarney, Van Dyke
NOES• 0 COUNCILMEN• None
ABSENT. 2 COUNCILMEN. Arrowood, Baroldi
ATTEST.
FRED D BARBER, CITY CLERK
* A0 2
THOMAS A BAROLDI, MAYOR
Ordinance No 83