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<br />CITY OF NORTH OLMSTED <br />ORDINANCE NO. 99-62 <br />BY: MAYOR NORMAN MUSIAL <br />AN ORDINANCE CREATING NEW CHAPTER 1507 OF THE <br />CITY TAXATION CODE, ENTITLED "ADMISSIONS TAX, " <br />IN ORDER TO PROVIDE FOR THE LEVYING OF A CITY <br />TAX UPON ADMISSIONS FEES TO ENTERTAINMENT <br />EVENTS, AND DECLARING AN EMERGENCY. <br />WHEREAS, the operation of entertainment businesses within the City places stress and <br />strain on the City's services and infrastructure, which is not adequately compensated for by <br />income and property taxes; and <br />WHEREAS, such entertainment businesses collect monies as admission fees from their <br />patrons; and <br />WHEREAS, it is the desire of this Council to tax such admissions' income for the <br />purpose of defraying the City's costs in providing services to such businesses and maintaining <br />the City infrastructure serving and supporting private property used for such businesses; and <br />WHEREAS, it is the desire of this Council that said new admissions tax be levied and <br />imposed upon admissions fees immediately upon the passage of this ordinance; <br />NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF <br />NORTH OLMSTED, CUYAHOGA COUNTY, AND STATE OF OHIO: <br />SECTION 1: That there be, and hereby is, created new Chapter 1507 of the Codified <br />Ordinances of North Olmsted, entitled "Admissions Tax," which, as created, shall read in its <br />entirety as follows: <br />CHAP1'ER 1507. ADMISSIONS TAX. <br />1507.01 DEFINITIONS. <br />(a) "Admission charge" means any charge made for the right or privilege of entry <br />into a place. The designation of the charge as a"rental" or "service charge" or "donation" or <br />"cover charge" shall not be construed to avoid application of the tax if it is, in effect, a charge <br />for admission. If the charge includes rental of property or payment for services, it shall be <br />?