Sec. 40-230. - Definitions.

The following words and phrases, when used in this article, shall, for the purposes of this article, have the following respective meanings, except where the context clearly indicates a different meaning:

Admission charge. The charge made for admission to any amusement or entertainment, exclusive of any federal tax thereon, including a charge made for season tickets, whether obtained by contributions or subscription, a cover charge or a charge made for the use of seats or tables, reserved or otherwise, and similar accommodations in the city. When a person is admitted free and a service charge is made, the service charge shall be considered a charge of admission.

Place of amusement or entertainment. Any place in the city wherein or whereat any of the following are located, conducted, performed, exhibited and operated and for which an admission charge is made: circuses, carnivals, menageries, moving picture shows, fairs, shows and exhibitions of all kinds; dances, baseball, basketball, football, wrestling, boxing and sports of all kinds; swimming pools, concerts, and theatrical, vaudeville, dramatic, operatic and musical performances and performances similar thereto; lectures, talks, library readings and performances similar thereto; such attractions as merry-go-rounds, ferris wheels, roller coasters, leap-the-dips and the like; and all other public amusements, performances and exhibitions not specifically named herein.

Sporting event. Organized league and tournament play of a game involving athletic activity pursuant to a set form and body of rules.

(Ord. No. 3726-88, § 1; Ord. No. 4317-92; Ord. No. 5147-98, § 1)

Sec. 40-231. - Establishment of classes for taxation purposes.

In accordance with the Virginia Constitution and § 58.1-3817 of the Code of Virginia (1950, as amended), events to which admission is charged shall be divided into the following classes for the purpose of taxation.

(1)

Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes.

(2)

Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations.

(3)

Admissions charged for entry into museums, botanical or similar gardens, and zoos.

(4)

Admissions charged to participants in order to participate in sporting events.

(5)

All other admissions.

(Ord. No. 3726-88, § 1; Ord. No. 3895-89)

Sec. 40-232. - Levied; amount.

(a)

There is hereby imposed and levied a tax in the amount of seven and one-half (7.5) percent of any admission charge to any event included within the class established in section 40-231(5).

(b)

There shall be no tax on admission charges for any event included within the classes established in section 40-231(1), section 40-231(2), section 40-231(3) and section 40-231(4).

(Ord. No. 3726-88, § 1; Ord. No. 3895-89; Ord. No. 4317-92; Ord. No. 5147-98, § 1; Ord. No. 5447-00, § 1)

Sec. 40-233. - Federal tax excluded from amount paid for admission.

The amount paid for admission on which the tax imposed by this article is based shall be the amount paid for admission, exclusive of any federal tax thereon.

(Ord. No. 3726-88, § 1)

Sec. 40-234. - Collection.

Every person receiving any payment for admission to any place of amusement or entertainment on which a tax is levied under this article shall collect the amount of such tax from the person making an admission payment, at the time of the payment of such admission. If tickets or cards of admission are issued, the tax shall be collected at the time of the issuance of such tickets or cards. The taxes required to be collected hereunder shall be deemed to be held in trust by the person required to collect the same until remitted as provided in this article.

(Ord. No. 3726-88, § 1)

Sec. 40-235. - Reports and remittances generally.

The person collecting any tax imposed by this article shall make out a report, upon such forms and setting forth such information as the commissioner of revenue may prescribe and require, showing the amount of admission charges collected, exclusive of the federal tax thereon, and the tax from the admissions for which he is liable, and shall sign and deliver the same to the commissioner of revenue, with a remittance of such tax. Such report and remittance shall be made to the commissioner of revenue on or before the twentieth day of the calendar month following the month being reported. If the remittance is by check or money order, the same shall be made payable to the treasurer of the city. All remittances received hereunder, together with copies of the reports received hereunder, by the commissioner of revenue shall be turned over to the city treasurer within fifteen (15) days of their receipt.

Notwithstanding the foregoing provisions of this section, the commissioner of revenue and the city treasurer shall allow reports and remittances to be made quarterly by any person collecting the tax when the person has established for a period of one (1) year that his monthly remittances are less than one hundred dollars ($100.00) per month. Such reports and remittances shall be made on or before the twentieth (20th) day of the month following the close of the period.

(Ord. No. 3726-88, § 1; Ord. No. 4874-96)

Sec. 40-236. - Reports, remittances and deposits by temporary or transitory places of amusement or entertainment.

(a)

Whenever any place of amusement or entertainment of a temporary or transitory nature makes an admission charge which is subject to the tax levied by this article, the commissioner of revenue may require the report and remittance of such tax to be made on the day following its collection, or on the day following the conclusion of a series of performances or exhibitions, or at such other reasonable time or times as he shall determine, and failure to comply with any such requirement of the commissioner of revenue as to the report and remittance of the tax so required shall be a violation of this article.

(b)

Before any temporary or transient place of amusement or entertainment mentioned in subsection (a) above shall begin operation, and before any license shall be issued therefor, if a license is required, the person operating the same shall deposit with the city treasurer a sum of money, to be estimated by the commissioner of revenue, sufficient to cover the tax required to be collected by such person under the provisions of this article, as security for the collection of such tax and payment thereof to the city. At the conclusion of such temporary or transient operation in the city, such person shall file with the commissioner of revenue the report required by this article and pay the tax collected to the city. Upon such report being filed and payment being made, the city treasurer shall refund the deposit made under this section. Should any such person fail to file such report and pay such tax collected within five (5) days from the termination of the operation of such amusement or entertainment, the commissioner of revenue may thereupon assess such person and such tax at the amount of such deposit and the city treasurer shall retain such deposit in full payment of the tax collected by and due the city by such person.

(Ord. No. 3726-88, § 1)

Sec. 40-237. - Collector's records.

It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this article to keep and preserve, for a period of two (2) years, such suitable records as may be necessary to determine the amount of such tax he may have been responsible for collecting and paying to the city. The commissioner of revenue shall have the right to inspect such records at all reasonable times.

(Ord. No. 3726-88, § 1)

Sec. 40-238. - Duty of collector going out of business.

Whenever any person required to collect and pay to the city a tax under this article shall quit business or otherwise dispose of his business, any tax payable to the city under this article shall become immediately due and payable and such person shall immediately make a report and pay the tax due.

(Ord. No. 3726-88, § 1)

Sec. 40-239. - Penalty and interest for late remittance.

If any person shall fail or refuse to remit to the commissioner of revenue the tax required to be collected and paid under this article, within the time and in the amount specified in this article, there shall be added thereto a penalty of ten (10) percent of the amount of the tax for the first month the taxes are past due, and five (5) percent for each month thereafter, up to a maximum penalty of twenty-five (25) percent in the aggregate, with minimum penalty of ten dollars ($10.00), but in no event shall the penalty exceed the amount of the tax assessable. In addition, interest at the rate of ten (10) percent per annum shall be computed and collected upon the taxes and penalty beginning from the date such taxes were due and payable.

(Ord. No. 3726-88, § 1; Ord. No. 6163-05; Ord. No. 6310-06, § 1)

Sec. 40-240. - Procedure upon failure to collect, report, etc.

(a)

If any person shall fail or refuse to collect the tax imposed by this article or to make, within the prescribed time, any report and remittance required by this article, the commissioner of revenue shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the commissioner of revenue shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such person the tax and penalties provided for by this article and shall notify such person by mail of the total amount of such tax and interest and penalties; and the total amount thereof shall be payable within ten (10) days from the date of such notice. The commissioner of revenue shall notify the treasurer of the assessment of any tax and penalties under this section within five (5) days of the expiration of the ten-day payment period hereinabove provided.

(b)

It shall be the duty of the commissioner of revenue to ascertain the name of every person operating a place of amusement in the city, liable for the collection of the tax levied by this article, who fails, refuses or neglects to collect such tax or to make, within the time provided by this article, the report or remittances required in this article.

(c)

The city treasurer shall have the power and the duty of collecting the taxes imposed and levied hereunder and shall cause the same to be paid into the general treasury for the city.

(Ord. No. 3726-88, § 1)

Sec. 40-241. - Violations of article.

Any person violating or failing to comply with any of the provisions of this article shall be guilty of a Class 1 misdemeanor and each such violation or failure shall constitute a separate offense. Conviction for such violation shall not relieve any such person from the payment, collection and remittance of the tax, interest and penalties as provided in this article.

(Ord. No. 3726-88, § 1)

Secs. 40-242—40-244. - Reserved.