The journal. (Caldwell, Ohio) 1934-1961, 1947-10-02
ORDINANCE NO. I94

Providing for the Ievying of a tax on
persons paying charges for admission ia
places of amusement and entertainment
or for the use of certain facilities; fixing
the amount of such tax and providing
for the collection thereof and prescribing
penalties
WHEREAS, in order to provide funds
to finance a portion of its needs for
current expenses and other expenditures
this council determines it necessary to
levy a tax on admissions, amusements
and the use of certain facilities; now
therefore,
BE IT ORDAINED BY THE COUNCIL
OF THE VILLAGE OF CALDWELL
STATE OF OHIO:
Section l. DEFINITIONS. For the pur-
pose of this ordinance, the following
words and phrases shall have the mean
ings ascribed to them in this section un-
less the context clearly indicates a diff
ferent meaning:
Admission Charge" in addition to its
usual and ordinary meaning shall include
a charge made for admission to any place
by season tickets or, subscriptions; a
charge made for use OF seats and tables,
reserved or otherwise, and similar ac-
commodations whether made in conjunc-
ton with the sale of food and refresh
for rental or use of equipment or facii-
ties for purposes of recreation or amuse-
ment such as but not limited to, charges
ordinarily made or collected at bowling
alleys, bingo games and pool tables and
where payment for the use of equip
ment or facilities is necessary to the en-
joyment of the privileges for which a
general admission is charged, each com
bined charge shall be considered an adj
mission charge.
Mayor" when used herein shall re-
fer to the public official charged with
the administration of this ordinance.
place" includes. but is not restricted
to. theatres, dance halls, amphitheatreS,
auditoriums, stadiums athletic pavilions
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circuses, side shows, swimming pools,
outdoor amusement parks, and such at
fractions as merry go rounds, ferris
wheels, dodge ems, roller coasters, OBJ
servation towers, billiard and pool rooms,
recreation rooms and halls, buildings or
areas in which bowling, bingo, ping pong
or other games are played.
Persons" means any individual, re-
ceiver, assignee, firm. co-partnership.
Joint venture, corporation, company,
joint stock company. association, society,
or any group of individuals acting as a
unit, whether mutual, cooperative, fra
ternal non-profit or otherwise.
Section 2. ADMISSION TAX. There
is hereby levied and imposed upon every
l. A tax of three per centum (3Go) on
the amounts paid for admission to any
place, including admission by season
ticket or subscription.
2. A tax of three per centum (3%0
on the amount paid for admission to any
public performance for profit at any roof
garden, cabaret, or other similar enter
tainment in case the charge for admis-
sion is in the form of a service charge
or cover charge or other similar charge.
In computing the tax lexied by this
ordinance, there shall be excluded from
the admission charge the amount of any
in connection herewith.
Section g. COLLECTION OF TAX.
Every person receiving any payment on
which a tax is levied under this ordi-
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tax imposed from the person making such
payment The Tax REQUIRED to be col
lected under this ordinance shall be
deemed to be held in trust by the per-
paid to the Mayor as herein provided.
Any person required to collect the tax
imposed under this ordinance who fails
to collect the same, or having collected
Mayor in the manner prescribed by this
ordinance whether such failure be the
result of his own act or the result of acts
or conditions beyond his control, shall
nevertheless be personally liable to the
Village for the amount of such tax, and
shall unless the remittance be made as
herein REQUIRED, be guilty of violation
of this ordinance. The tax imposed here
under should be collected at the time the
admission is paid by the person seeking
admission to any place and shall be re-.
ceiving the tax to the Mayor in quarterly
installments and remittances therefor on
or before the 30th day of the month next
succeeding the end of the quarterly
period in which the tax is collected or
received; provided. that the first return
and remittance under this ordinance shall
be made on or before the 30th day of
January, 1948, and shall cover the period
from and including October 10 to and in
cluding December 21st. 1947. Payment or
remittance of the tax collected may be
made by check unless payment or re-
mittance is otherwise required by the
Mayor. but payment by check shall not
relieve the person collecting the tax from
liability for payment and remittance of
the tax to the Mayor. unless the check
is honored and is in the full and correct
amount, The person receiving any pay
upon such forms and setting forth such
information as the Mayor may require,
showing the amount of the tax upon ad-
missions for which he is liable for the
preceding quarterly period. and shall