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(4) Exclusively to the benefit of the general revenue fund of any municipal <br />corporation in the State of Ohio, or any recreation commission created within or <br />between municipal corporations or other Ohio governments. <br />(5) Exclusively to the benefit of a political action committee, campaign <br />committee, or continuing association, as defined in R.C. § 3517.01, and no part of any <br />net earnings therefrom are given to the direct benefit of any private stockholder or <br />individual, other than the political candidates supported thereby. <br />(b) The exemption contained in subsection (a) shall not be allowed in cases of <br />admissions to wrestling matches, prize fights, boxing or sparring matches, or other pugilistic <br />exhibitions or contests, unless the event is (1) conducted solely for the benefit of organizations <br />named above, and (2) the contestants are all amateurs and receive no compensation or prize for <br />participation or victory, other than their expenses for lodging and travel. <br />(c) The exemption contained in subsection (a) shall not be allowed in cases where <br />talent or services are compensated for on a contingent or percentage basis, and such <br />contingency or percentage results in compensation more than the rates otherwise ordinarily <br />charged for such performance or appearance. <br />(d) The exemption contained in subsection (a) shall not be allowed to entities which <br />do not control the sale of admissions to the event for which exemption is sought. <br />(e) Immediately after conducting an event for which an exemption is claimed, the <br />treasurer of the entity or entities for whose benefit such an event has been held shall file an <br />itemized statement with the Director of Finance setting forth (1) the amount of money received <br />from such event and (2) the expenses of hosting, promoting, and conducting the event. Such <br />statement shall be used as a basis for subsequent requests for exemption from admissions tax <br />for the benefit of such entity, and if such statement shows a disproportionate expenditure in <br />relation to the profits received, if any, no such future exemption shall be allowed that entity. <br />1507.04 COLLECTION AND PAYMENT. <br />(a) Every person receiving any payment on which a tax is levied under this chapter <br />shall collect the amount of the tax imposed from the person paying the admission charge. The <br />tax required to be collected under this chapter shall be deemed to be held in trust by the person <br />required to collect the same, until paid to the Director of Finance as herein required. <br />(b) Any person required to collect the tax imposed under this chapter who fails to <br />collect the same, or having collected the same, fails to remit the same to the Director of <br />Finance in the manner prescribed by this chapter, shall be personally liable to the City for the <br />amount of such tax, regardless of whether such failure be the result of his own act or the result <br />of acts or conditions beyond his or her control. Unless such remittance is made as herein <br />required, such person will be guilty of a violation of this section. <br />(c) The tax imposed hereunder shall be collected at the time the admission charge is <br />paid by the person seeking admission to any place. The tax shall be reported and remitted in