[Code 1991, § 17-341; Ord. No. 02-20, 8-13-2002; Ord. No. 06-17, 6-27-2006]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
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 as a charge for admission.
Any organization which serves charitable, benevolent, humane,
philanthropic, patriotic, or eleemosynary purposes.
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 and shows and exhibitions of all kinds;
dances; baseball, basketball, football, wrestling, boxing and sports
of all kinds; concerts; theatrical, vaudeville, dramatic, operatic
and musical performances and performances similar thereto; lectures,
talks, literary readings and performances similar thereto; such attractions
as merry-go-rounds, Ferris wheels, roller coasters, and the like;
roof gardens, cabarets, and similar places furnishing public performances
for profit, which shall include any room in any hotel, restaurant,
hall or other public place where music and dancing privileges or any
other entertainment is offered the patron in connection with the serving
or selling of food, refreshments or merchandise. For purposes of this
article, a "performance" shall be regarded as being furnished for
profit even though the charge made for admission, refreshment service,
or merchandise is not increased because of the furnishing of such
performance; and all other public amusements, performances, and exhibitions
not specifically set forth in this definition.
[Code 1991, § 17-342; Ord. No. 02-20, 8-13-2002; Ord. No. 06-09, 5-9-2006; Ord.
No. 08-15, 5-27-2008]
All admission to events and places of amusement or entertainment, as defined in the preceding section and not exempt under § 70-542.1, shall be subject to an admissions tax on the amount paid for the admission. Such tax shall be paid by every person who pays an admission charge to such place of amusement or entertainment and shall be assessed as follows:
A.
If the admission charge is greater than $0.25 but not greater than
$1, the tax shall be $0.01 for each $0.20 or fraction thereof in excess
of $0.09 of the amount of the admission charge.
B.
If the admission charge is greater than $1, the tax shall be 6% of
the total stated admission charge. For purposes of determining the
tax due, amounts in excess of five mills shall be assessed at the
next highest cent.
C.
Where the admission charge is $0.25 or less, no tax shall be payable.
Amounts paid for admission by season tickets or subscription shall
be exempt only if the amount to be charged the holder or subscriber
for a single admission is $0.25 or less.
[Ord. No. 02-20, 8-13-2002]
No tax shall be levied under this article on any admission charge
to an event or place of amusement or entertainment conducted or operated
by or on behalf of:
A.
Any organization that has qualified for exemption under 28 U.S.C.
§ 501C(3) of the Internal Revenue Code;
B.
Any public or private school, including events sponsored by school-recognized
student organizations; or
C.
Any charitable organization, provided that the purpose of such event
is solely to raise money for charitable purposes and that the net
proceeds derived from the event will be transferred to an entity or
entities that are exempt from sales and use taxes pursuant to Code
of Virginia §§ 58.1-609.4, 58.1-609.7, 58.1-609.8,
58.1-609.9, and 58.1-609.10.
[Code 1991, § 17-343]
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 such payment. 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
by this article shall be deemed to be held in trust by the person
required to collect the taxes until remitted as provided in this article.
[Code 1991, § 17-344; Ord. No. 02-20, 8-13-2000]
Every person collecting the admission tax shall make out a report,
setting forth such information as the Commissioner of the Revenue
may prescribe and require, including 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 report to the Commissioner of the Revenue, with a remittance of
such tax. Such reports and remittances shall be made on or before
the 20th day of each month covering the amount of tax collected during
the preceding month. If the remittance is by check or money order,
the check or money order shall be payable to the treasurer of the
City. All remittances received pursuant to this article by the Commissioner
of the Revenue shall be promptly turned over to the City Treasurer.
[Code 1991, § 17-345]
Whenever any person required to collect and pay to the City
the tax imposed in this article quits or otherwise disposes of his
business, the tax payable under this article shall become immediately
due and payable and such person shall immediately make a report and
pay the tax due.
[Code 1991, § 17-346]
A.
Whenever any place of amusement or entertainment makes an admission
charge which is subject to the tax levied by this article and such
place is of a temporary or transitory nature, the Commissioner of
the Revenue may require the report and remittance of the admission
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 as he shall determine. Failure to
comply with any such requirement of the Commissioner of the Revenue
as to the report and remittance of the tax so required shall be a
violation of this article.
B.
Before any such temporary or transient amusement or entertainment
shall begin operation, and before any license shall be issued therefor,
if a license is required, the person operating the amusement or entertainment
shall deposit with the City Treasurer a sum of money, to be estimated
by the Commissioner of the Revenue, sufficient to cover the admission
tax required to be collected by such person under the provisions of
this article, as security for the collection of and payment to the
City of such admission tax. At the conclusion of such transitory or
transient operation in the City, such person shall file with the Commissioner
of the 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. Should any such
person fail to file such report and pay such amount of tax collected
within five days from the termination of the operation of the amusement
or entertainment, the Commissioner of the Revenue may thereupon assess
such person with such tax at the amount of the deposit and the City
Treasurer shall retain the deposit in full payment of the tax collected
by such person and due the City.
[Code 1991, § 17-348; Ord. No. 00-04, 2-22-2000]
If any person whose duty it is to do so shall fail or refuse
to collect the tax imposed under this article and make timely report
and remittance thereof, the Commissioner of the Revenue shall proceed
in such manner as is practicable to obtain facts and information on
which to base an estimate of the tax due. As soon as the commissioner
has procured whatever facts and information may be obtainable, upon
which to base the assessment of any such admissions tax, the commissioner
shall proceed to determine and assess against such person the tax,
penalty and interest provided in this article, and shall notify the
person by certified mail, sent to his last known address, of the amount
of such tax, penalty and interest. The total amount thereof shall
be payable within 10 days after the date such notice is sent.
[Code 1991, § 17-349]
It shall be the duty of every person liable for the collection
and payment to the City of the tax imposed by this article to keep
and preserve, for a period of two years, such suitable records as
may be necessary to determine the amount of such tax, which records
the Commissioner of the Revenue shall have the right to inspect at
all reasonable times.
[Code 1991, § 17-350]
Any person who willfully fails or refuses to file a report or
return for tax purposes at the time required by this article or makes
false statements with intent to defraud in such returns shall be guilty
of a Class 3 misdemeanor if the amount of tax lawfully assessed in
connection with the return is $1,000 or less, or a Class 1 misdemeanor
if the amount of the tax lawfully assessed in connection with the
return is more than $1,000. Any person violating any other provision
of this article shall be guilty of a Class 3 misdemeanor. Conviction
for an offense pursuant to this section shall not relieve any such
person from the payment, collection and remittance of the tax as provided
in this article.
