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

deemed an amount paid for admis-
sio1f. and in such ease the tax levied
| shall be equal To one cent (lc) Tor
| each ten cents tl0c) or traction OF
4 which shall he deemed to be twenty
\ t2Ol pAr cent of the amount paid
1 for refreshments, service or fner
chandise.
+ SEC. A.: Whenever an admission
charge is required 10 be paid to
gain admission TO any building or
foreclosure in which a swimming pool
or skating rink is located or to the
pool or rink itself, the amount paid.
lplus the amount, II any, paid for
Ities supplied to the person paying
for the admission and necessary to-
the enjoyment OF the privilege for
(which the admission is charged,
Ishall be deemed the admission
Eehare.e. and. 81 tax is hereby levied
Ion such admission charge of one
Ieent for each thirty-three and one
Itmrd cents (33 -3c), or fraction
thereof, which shall be paid by the
lperson paying the admission charge
lmitted by the person to whom the
same is paid in the manner provided
sia Section s hereof.
4 SEC. 5: Whenever an admission
Icharge is required to he paid TO
gain admission TO any resort or pic
II HlC STOuHuSg IHe WnOlcF- amount SO
Ipafd II subject to a tax of one cent
for each thirty three and one-third
cents (33 1-3c) or fraction thereof,
even though such amount includes
q charge for use of equipment and
facilities such as tables, stoves and
bath houses. If n lesser amount is
charged to persons who do not use
tsuch equipment and facilities than
4 those who do use. such equipment
ard facilities, the lesser charge is
gdeemed the admission charge. Where
X q separate charge ~ made for use
Iof equipment and facilities. such
Echarge is not subject TO the tax
Therein levied unless it constitutes
For is part of an admission charge"
ror is 70 "placeH as defined in Sec
Etfon / hereof. Whenever an organi-
EZption or club acquired the sole
right to use resort or picnic
grounds. solely for the enjoyment of
tits members or employees and their
friends, the amount paid for such
L right is stm amount paid for IN adj
mission charge and subject TO the
fax herein. levied: PRoVitled. that if
the organization or club I'm turn
charges it's Inembcrs or employers
haH or part of rhe amount 80 paid
| such charge does not constitute IN
admission charge subject TO the tax
! herein levied. Amounts paid for tlre
privilege of parking cars in q resort
or picnic grounds do net constitute
di dtHlISSlDIl CUdTBt uHltSS Iilt
amount OF such cha r'lse is determined
by the number of passengers i'm 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 trans port ation
lf a charge is made for each pass
enger in an automobile, in addition
TO n charge for parking facilities.
the amount paid for tho passenger
us an admission charge and subject
- "a, t..e asz.H
herein levied shall be paid by the
person paying the admission charge,
and shall be collected and remittcd
| by the person to whson the same is
paid i'm the manner provided in
Section s 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. G: Admissions exempt from
tax: No tax shall be levied under
this Ordinance with respect to:
(11 Any admission, all the pro-
Ececds of which fnurc:
ta) Exclusively to, tho benefit oi
lreligious, educational or charitable
/ institutions, societies or organ Zf-
tions for the prevention of cruelty
ITO children or animals or societies
/ or organizations conducted for the
sole purpose of MA frrtaining SYM
phony orchestras and receiving sub
| stantial support from voluntary
| contributions, or of improving any
municipal corporation, or of main
tanning a cooperative or community
center moving picture theater OF
lswimqning pooI--if no part of the net
EearTfings thereof inures to the bene-
II fit Of any private stoekholder OF
/ Individual
II (b) Exclusively to the benefit OF
persons in the military or naval
| forces of the United states or of the
1 National Guard organizations, re-
serve officers associations or or
L IRaniZafi0nS, posts or organizations
of war veterans. or auxiliary units
or societies of any such posts or
L organizations, if such posts organf-
Zations, units or societies are orr
ganiZed in the State of Ohio. and If
no part of their net earnings inure
to the benefit of any private stock
Iholder or individuaf;
oe) Exclusively TO the benefit OF
IperSons who have served in the
military or naval forces of the
Emitted States and are in need:
/ (d) Exclusively TO the benefit or
the general revenue fund of any
municipal corporation. or eXclu-
sively to the benefit of any fund OF
any municipality under the control
of a recreation commi ssfon. This
exemption from the tax. however
shaII NOT be allowed in cases where
in the admission price is forty
cents or more.
I (e) Exclusively to the benefit OF
members OF the police and fire de-
partments of any municipal corpora
tion, or their heirs or dependents of
such members.
! The exemption from tax provided
by this section shall, however, not
he allowed in case of admissions 10
wrestling matches prize fights or
boxing, sparring of other pugilistie
ma tcheS or eXhtbitiOns nor in the
case of admission to- any athletic
/ game or exhibition the proceeds OF
1 which inure wholly or partly TO the
benefit of any high school, academy,
preparatory or other school, in
i eases wherein the admission price
is forty lone cents or more. or wholly
or partly to. the Benefit OF any col
Il lege or university
/ SEC Z: The price exclusive of the
tax to be paid by the person PAYING
for admission) at which every adj
/ miSSfon ticket or card is sold snail
he conspicuously on indelfbly printed
or written on the face of that part
Il of the ticket which is to be taken
Iup By the management of the place
to which admission is gained; and IL
Ishan be unlawful for. any person
to sell an admission ticket or card
GA which the name Of the vendor or
.the price is not SO printed stamped
or written. or 10 sell an ADMISSION
IticlSet or card at n price in excess of
1.-THE price printed. stamped. or writ
item thereon.
/ SEC. s: Every person receiving
lany payment for admissions on
(which tax is levied under this Orr
Idinance shall collect the amount
s,of the tax imposed from the person
ImalSing the admission payment. The
ltax required to he collected under
Ithis Ordinance shall be deemed TO
tbe held in trust by the person re-
Equired to collect the same until paid
Ito the Village Director of Finance
Ias herein provided. Any person re-