The Union County journal. [volume] (Marysville, Ohio) 1875-1951, 1948-01-12
THE UNION COUNTY JOURNAL MAaYsvnLE. ONO

shall pay 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 be deemed TO be twenty (20)
per cent of the amount paid for re-
'reshmentS, service or merchandise.
If q fixed admission charge. includ-
ing a cover charge" Is imposed
Ipon each person admitted, such
charge is taxable at the rate of one
cent Gc) for each thirty-three and
one-third cents (33 1-3c) or fraction
thereof: Provided, that If no fixed
admission charge or cover charge
is imposed. but the prices charged
for refreshments, service or mer-
chandise are higher during the time
entertainment or dancing is pro-
| vided than at other times, an
admission charge shall be deemed
included in the price paid for re-
'reshments. service or merchandise,
and twenty (20) per cent of the
total amount so paid shall be sub
ject to the tax at the rate of one
cent C1c) for each ten cents O0c)
y" fraction thereof. If Il minimum
charge is imposed or q socalled food
ticket" is required to be purchased
by the person admitted and such
minimum charge or food ticket
is later accepted by the management
In full or part payment of food or
other refreshments served, il e
amount paid for such minimum
charge or food ticket" shall not be
deemed an amount paid for admis-
sion: and in such case the tax levied
shall be equal to one cent Oc) for
each ten cents G0c) or fraction of
the amount paid for admission,
which shall be deemed to be twenty
(20) per cent of the amount paid
for refreshments, service or mer-
chandise.
SEC. 4: Whenever an admission
charge is required to be paid to
gain admission to any building or
enclosure i'm which a swimming pool
or skating rink is located or to the
pool or rink itself. the amount paid,
plus the amount, if any, paid for
rental or use of equipment or factli-
ties supplied to the person paying
for the admission and necessary to
the enjoyment of the privilege for
which the admission is charged,
shall be deemed the admission
charge, and tax is hereby levied
on such admission charge of one
cent for each thirty-three and one
thereof, which shall be paid by the
person paying the admission charge
and which shall be collected and re-
mitted by the person TO whom the
same is paid In the manner provided
in Section hereof.
charge is required to be paid to
gain admission to any resort or pic
mic grounds, the whole amount so
paid if subject to tax OF one cent
for each thirty three ana one-thlf9
cents (33 1-3c) or fraction thereof,
even though such amount includes
a charge for use of equipment and
facilities such as tables, stoves and
bath houses. If a lesser amount IS
charged to persons who do not use
,,,s, nd Ri
those who do use such equipment
and facilities, the lesser charge is
deemed the admission charge. Where
a separate charge is made for use
of equipment and facilities, such
charge is not subject to the tax
herein levied unless it constitutes
or is part Of an Admission charge
or is a "placc" as defined in Sec
ton / hereof. Whenever an organi-
zation or club acquired the sole
right to use resort or picnic
grounds, solely for the enjoyment of
it's members or employees and their
friends, the amount paid for such
right is an amount paid for an ad-
mission charge and subject to the
tax herein levied: Provided, that IT
the organization or club in turn
charges it's members or employees
all or part of the amount so paid,
such charge does not constitute an
admission charge subiect TO the tax
herein levied. Amounts paid for the
privilege Of parking ears in a resort
or picnic grounds do not constitute
an admission charge unless the
Il amonmt OF such charge is determined
by the number of passengers III the
automobile or the same charge is
made to all persons who enter the
resort or grounds, whether on foot
or by other means of transportation.
If a charge is made for each pass
cngcr i'm AN automobile, in addition
to a charge for parking Facilities.
the amount paid for the passenger
is an admission charge and subject
to the tax herein levied. The tax
herein levied shall be paid by the
person paying the admission charge.
and shall be collected and femitted
by the person to whom the same is
paid in the manner provided in
Section hereof.
In computing the tax levied by the
ordinance, there shall be excluded
from the admission charge the
amount of any federal tax which is
imposed thereon, or in connection
Herewith.
SEC. 6: Admissions exempt from
tax: No tax shall be levied under
this Ordinance with respect 10: 81
% Any admission, all the pro-
cecds of which inurc:
CaD Exclusively to the benefit Of
religious, educational or charitable
INSTITUTIONS, SOtlGLltS vi OiE dlilL'-
tions for the prevention of cruelty
to children or animals, or societies
or organizations conducted for the
sole purpose of maintaining SYM
phony orchestras and receiving sub
stantial support from voluntary
contributions, or of improving amy
municipal corporation, or of main
tanning "A cooperative or community
center moving picture theater or
swimming pool-if no part of the net
earnings thereof inures to the bene-
fit Of any private stockholder or
individual.
(b) Exclusively to the benefit Of
persons in the military or naval
forces of the United States. or of the
National Guard organizations, re-
serve officers associations or or
ganiZationS, posts or organizations
of war veterans, or auxiliary units
or societies Of any such posts or
organizations, if such posts. organi-
cations, units or societies are or