The Union County journal. [volume] (Marysville, Ohio) 1875-1951, 1948-01-12

WHEREAS. the General Assembly
OF Ohio has repealed all sections of
.hf ieneral Code pertaining 10 the
levy ana collection of an admissions
tax by the state of Ohio; and
WHEREAS, it was The Intention
of the General Assembly by such
action 10 vacate said admissions tax
field i'm order that Municipal cor
porations Of the state might levy
similar taxes within their territorial
limits. and
WHEREAS, ia order 20 provide
FUNDS TO finance a portion of the
needs of the Village of Marysville,
Ohio, for current expenses and other
expenditures this Council determines
that 1t is necessary to levy a tax
on admissions to places of amuse-
lnent and entertainments, and
NOW, THEREFORE,. BE 1T OR
DAlNED BY THE COUNCIL OF
THE VILLAGE or MARYSVILLE,
OHIO:
SEC. J.: DEFINITIONS: For the
purpose of this Ordinance the fol-
towing words and phrases shall
have the meanings ascribed to them
in this section, unless the context
clearly indicates different mean
ing; -
tion to it's usual and ordinary
meaning, shall include a charge
made for season tickets or sub
scrtptionS; a cover charge, or charge
made Tor the use seats and
tables, reserved or otherwise, and
similar accomodations; places for
W II / h ii general admission is
charged, and a charge is made for
food and refreshments i'm any place
where any free entertainment, rec
reation or amusement is provided,
or Il charge is made for rental or
use of equipment or facilities for
purposes of recreation or amuSc-
ment and where the rental of the
equipment or facilities is necessary
TO the enjoyment of the privileges,
the combined charge shall he con-
stdered as the admission charge; a
charge made for automobile park
ing where the amount of the charge
is determined according to the num-
ber of passengers in the automobile,
and any contribution made i'm lieu
of j SCharge for any ticket, sub
scriptlon, seat, table or privilege.
'DIRECTOR OF FINANCE: Shall
mean the Director of Finance of the
Village of Marysville. Ohio.
place: includes, but is not re-
Stricted to, theaterS, dance halls,
ampitheaters, auditoriums, stadiums,
athletic paVilionS and fields, base
ball ana athletic parks, Circuses,
side shows, swimming pools, out
door amusement parks, and such
a I a ctionS as merry -gO-roundS,
ferris wheels, dodge ems, roller
coasters, billiard and pool rooms.
recreation rooms and halls, and
buildings and areas i'm which bowl
ing, bingo, ping pong and other
games are played.
"PERSON'': includes individuals,
receivers, assgnees, firms. co-part-
uerships, joint ventures. corpora
tions, companies, joint stock COM
panieS, associations. societies, or any
group of individuals acting as
unit whether mutual, cooperative,
fraternal, non profit, or otherwise.
SEC.2: (a) There is hereby levied
and imposed upon every person tn-
Guiding children. without regard to
age) who pays an admission charge
to any place, including a 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 accomoda tiOns, which said tax
shall be i'm the amount of one cent
for each thirtN-thrce and Onc-third
cents C33 l-3Cb or fraction thereof
paid for any admission charge.
tb) No admission tax shall be pay
able by any bona fide employee OF
the place. while At work. or by amy
federal. state or municipal officer
or employee on official visits.
(C) Whenever any person is adj
mitted free or at reduced rates to
circumstances where an. admission
charge is made to other persons for
The same OF similar accommodations,
a tax shall hc payable by the person
so admitted in an amount equal to
'he tax pavablc by such other per-
sons for the same or similar aC-
comodatioinS.
(d) henever the charge 10 wo-
7nen "nd Chilf""u 70" adv iSSiOn to
any place is less than the charge
nn In N whom q III GIIph
sons are regularly admitted free, the
lesser charge is not deemed to be a
reduced rate under this ordnance,
and the amount Of tax payable here
lnder by any such persons shall be
leter"1in"d hv 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 i'm
excess of the established price or
charge therefor at such ticket or
box office shall be taxable i'm a sum
equal to fifty $50 per cent of the
amount of such excess, which tax
shall be i'm addition to the tax on
the ticket or box office admission
charge, shall bc paid by the person
paying the admission charge, ana
shall he collected and rcmitted in
the manner provided in Section s
hereof by the person selling such
tickets.
f) Whenever ticket of admiS-
sion is purchased which entities the
holder to admission to performances
and exhibitions for named season
or period, or ticket of admission
which entities the holder to admiS-
sion to u series of performances or
exhibitions, the purchaser shall pay
tax of three CD percent of the
established price for such season
or series ticket to be collected and
rcmitted i'm the manner provided
in Section s hereof by the person
selling such tickets.
SEC. 3: Any person who pays IN
admission charge TO any public per-
formance for profit ut any roof
garden, cabaret or other similar
entertainment TO which the charge
of admission is wholly or i'm part
included i'm the price paid for re-
t, Il loo