The journal. (Caldwell, Ohio) 1934-1961, 1947-10-09
Photo observation-disclosures
ORDINANCE NO. 1s4

providing Tor the leVytng of a tax on
persons paying charges for admission to
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
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.
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 I'M
less the context clearly indicates a diff
ferent meaning:
Admission Charge" in addition to its
usual and ordinary meaning shall include
by season tickets or subscriptions; a
cover. service or similar charge or a
charge made for use of seats and tables,
reserved or otherwise, and similar ac-
ton with the sale of food and refresh
mentS or otherwise; and a charge made
for rental or use of equipment or facili-
ties for purposes of recreation or amuse-
ment such as, but not knitted to- charges
ordinarily made or collected at bowling
alleys, bingo games and pool tables, and
WneTe payment 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
bmed charge shall be considered an ad-
Mayor" when used herein shall re-
fer to the public official charged with
the administration of this ordinance.
place" includes, but is not restricted
auditoriums, stadiums. athletic pavilions
and fields, baseball and athletic parks.
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
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
unit whether mutual cooperative, fra
ternal. non-profit or otherwise.
Section q ADMISSION TAX. There
is hereby levied and imposed upon every
person who pays an admission charge.
/. A tax of three per centum (3@o) on
the amounts paid for admission to any
place, including admission by season
ticket or subscription.
2. A tax of three per centum (3e6)
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
federal tax which is imposed thereon or
in connection herewith.
Section 3. COLLECTION OF TAX.
Every person receiving any payment on
which a tax is levied under this ordi-
nance shall collect the amount of the
payment. The Tax required to be col
lected under this ordinance shall be
deemed to be held in trust by the per-
sons required to collect the same until
Any person required to collect the tax
imposed under this ordinance who fails
to collect the same, or having collected
the same, fails to remit the same to the
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 a 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-
ported and remitted by the person re-
installments and remittances therefor on
or before the Both 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 31st, 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
ment admissions shall make out a return
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
sign and transmit the same to the Mayor
with a remittance for said amount pro-
vided, that the Mayor may in his dis
cretion require verified annual returns
from any person receiving admission pay
ments setting forth such additional in
formation as he may deem necessary to
determine correctly the amount of tax
collected and payable. Whenever any
theatre, circus, show, exhibition, enter
tainment or amusement makes an admis-
sion charge which is subject to the tax
herein levied and the same is of tenn
porary or transitory nature, of which the