The Union County journal. [volume] (Marysville, Ohio) 1875-1951, 1948-01-05

AN ORDINANCE PROVIDING
FOn THE LEvYING OF a TAX
FOR THE PURPOSE OF PRO-
VIDING REVENUE FOR THE
GENERAL FUND OF THE
VILLAGE OF MARYSvILLE.
OHIO. ON ADMISSIONS TO
PLACES OF AMUSEMENT AND
ENTERTAINMENT: FIXING
THE AMOUNT OF SUCH TAX:
PROVIDING FOR THE COLLEC-
TION THEREOF; AND PRE-
SCRIBING PENALTIES: AND
DECLARING AN EMERGENCY
WHEREAS, the General Assembly
of Ohio has repealed all sections of
the General Code pertaining TO the
levy and collection OF an admissions
tax by the State of Ohio; and
WHER EAS, it was the intention
of the General Assembly by such
action to vacate said admissions tax
field IN order that Municipal cor
porations of the State might levy
similar taxes within their territorial
limits, and
WHEREAS, in order TO provide
funds to finance a portion of the
y
Ohio, for current expenses and other
expenditures this Council determines
that it is necessary to levy staX
on admissions to places of alause-
raent ami entertaining aud
NOW, TFfFREFO ORE. BE IF Or
T9ATNEsD ny TEEE COUNCIL OF
TFfE VILLAGE OF MATSYSvILLE,
OTTO:
SEC. /: DEFINITIONS: For the
purpose of this Ordinance the fol-
rowing words and phrases shah
have the meanings ascFibed To them
IN this section, unless the context
clearly indicates u different nfean-
ing:
ADMISSION CFbXRCSEc' In addi-
tion to It's usual and ordinary
meaning, shall include q charge
made for season tickets on sub
ScriptionS: q cover charge, or charge
made for the use o + seats and
tables, reserved or otherwise, and
similar aecomotlati places for
which h Il general admission is
charged and a charge is made for
food and refreshments in any place
whore any free entertainment, rec
reation or amusement is provided,
or a charge is made for rental or
use of equipment or facilities for
purposes of recreation or amuSe-
ment and where the rental Of the
equipment or facilities is necessary
to the enjoyment of the privileges, s,
the combined charge shah be con
Sidered as the admission charge: Il
charge made for automobile park
ing where the amount of the charge
is determined according TO the num-
ber of passengers in the automobile,
ands any contribution made In lieu
of charge for any ticket, sub
seription, seat. table or privilege.
"DIRECTOR OF FINANCE: Shall
mean the Directors of Finance Of the
Village of MarySVille, Ohio.
PLACE: includes, but is not re-
stricted to. theaters, dance halls,
ampi theaters, auditoriums, stadiums.
athletic paVilions and fields. base
BAN and athletic parks, circuses,
side shows, swimming pools, out
door amusement parks, and such
attr a ctions as merry -go-rounds,,
ferris wheels, dodge ems, roller
coasters, Billiard and pool rooms.
recreation rooms and halls, and
buildings and areas in which bowl
ing, bingo, ping pong and other
games are played.
= PERSON: includes individuals.
receivers. assignees. firms. co-part-
nerships, joint ventures, corpora
tions, companies, joint stock COM
panies. associations. societies, or any
group of individuals acting MS a
unit whether mutual, cooperative,
fraterna1, profit, or otherwise.
SEC.2: (a) There is hereby levied
and imposed upon every person Gn-
Guiding children: without re gard TO
age) who pays an admission charge
TO any place, including IA tax on
persons who are admitted free OF
charge or at reduced rates to any
place for which other persons pay
Il charge or a regular higher charge
for the same or similar privileges
or accom- modat tions, which said tax
shall be i'm the amount of one cent
for each thirty-three and one-third
ran I-9cl fra ct ion fharanf
paid for any admission charge.
'(b) No admission tax shall be pay
able by any bona fide employee OF
the place. while at work or by any
federal state or municipal officer
or employee on official visits.
(c) Whenever any person is ad-
mitted free or at reduced rates to
any place at "a time when and under
circumstances where an admission
charge is made to other persons for
the same or similar Accommodations,
a tax shall be payable by the person
SO admitted in an amount equal to
I've tax pa avable by such other per-
sons for the same or similar ae-
comodatioins.
(d) Whenever the charge to wo-
~aea ard children for admission to
any place is less than the charge
made to men, or when all such per-
sons are regularly admitted free, the
lesser charge is not deemed to be a
Tp0uCeu rate uIueE IIlIS
and the amount of tax payable here
under by any such persons shall be
determined bV the amount of the
actual admission charge paid.
(e) Whenever tickets or cards of
admission are sold elsewhere than
at the ticket or box office of the
place, any price or charge made In
excess of the established price or
cha rye therefor at such ticket or
box office shall be taxable in. a. sum
equal to fifty 600 per cent of the
amount OF such excess. w-h ich tax
shall be in addition to. the tax on
the ticket or box office admission
charge. shall be paid by the person
paying the admission charge, and
shall be collected and rcmitted in
the manner provided in Section 3
hereof by the person selling such
tickets
(f) Whenever n ticket of admis-
sion is purchased which entities the
holder to admission to performances
and exhibitions for named season
or period. or q ticket OF admission
which entitles the holder TO admfs-
sion TO. a series of performances or
exhibitions. the purchaser shall pay
q tax OF three CD percent of the
established price for such season
or series ticket TO be collected and
reriitted in the manner provided
in Section : hereof by the person
selling snch tickets.
SEC. g. Any person who pays an
admission charge to any public per-
formance for profit at any roof
garden, cabaret or other similar
entertainment to which the charge
Of admission Is wholly or in part
included in the price paid for Re-
freshn1effts, service or merchandise
shall pay n tax of one cent (1c) for
each ten cents or fraction thereof Of
the amount paid FOR admission. and
the amount paid for such admission
shall he deemed TO be twenty (20)
per cent of the amount paid for re-
freshmentS, service or merchandise
Tf a fixed admission charge. includ-
ing q cover charge" is imposed