1974 046 Ordinance - Laserfiche WebLink

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- (a) A tax of 3% on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the Village for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the Village. (b) A tax of 3% on the excess of the amounts paid for tickets or cards of admission to theatres, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theatres, operas and other places of amusement, over and above the amounts representing the established price therefor at such ticket of£ices. Such tax is to be returned and paid in the manner provided in Section 4 of this ordinance by the person selling the ticket. (c) A tax of 3% on the amount paid for admission to any public performance for profit at any roo£ garden, cabaret, or similar entertainment, in case the charge for admission is in the foxm of a service charge or cover charge or other similar charge. (d) A tax of 3% on the amount received as annual membership dues by every club or organization maintaining a golf course; a tax of 3% on greens fees collected by golf courses either under club or private ownership; a tax of 3% on fees charged by any golf driving range or practice fairway. (e) A tax of 3% on the amount received as annual membership dues, initiation fees and court time, by every club or organization maintaining a tennis court, handball court, squash court or paddle tennis court. Section 3. Exclusions. The tax levied by this ordinance shall not be applicable to admission charges to be used exclusively for charitable, eleemosynary, educational or religious purposes. Section 4. Collection of Taic. Statement and Remittance. Every person receiving an admission charge upon which a tax is levied under this Ordinance shall collect the amount of tax imposed upon the person paying an admission charge. Said tax shall be deemed to be held in trust by the person required to collect the same until remitted to the Village Tax Collector as hereinafter pro- vided. The tax imposed under this Ordinance shall be collected at the time the admi.ssion charge is paid. Every person collecting any tax imposed by this ordinance shall on or before the 30th day of each month file with the Village Tax Collector a statement upon forms provided by the Village Tax Collector indicating the amount o£ the taxes collected by such person during the preceding calendar month and such further infor- mation as the Village Tax Collector may deem necessary to determine the amount of the taxes collected and payable. A remittance for the amount o£ the tax collected during said preceding calendar month shall accompany the statement. Section 5. Failure to Remit. Penalties £or Non-Payment. Every person required to collect a ta2c imposed by this ordinance who fails to collect the same or fails to remit the tax shall be personally liable to the Village of Mayfield for the amount of the tax. Any person required to collect and remit the tax imposed by this ordinance who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty o£ 1% per month from the time when the tax became due intil such tax is paid. -Z-