Source: https://www.codepublishing.com/CA/Hercules/html/Hercules08/Hercules0810.html
Timestamp: 2018-11-19 20:39:18
Document Index: 311985763

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

Chapter 10 Entertainment and Sporting Event Admission Tax
Chapter 10. Entertainment and Sporting Event Admission Tax
Sec. 8-10.01 Definitions.
When used in this Article, the following terms shall mean or include:
(a) “Admission ticket” shall mean any charge for the right or privilege to enter and occupy a seat or space in a stadium, theater, or motion picture theater for each event.
(b) “Operator” means any person conducting, operating, or maintaining athletic contests, exhibitions, theaters, motion picture theaters and other special events in the City of Hercules, including but not limited to the owner or operator of the stadium if other than the City, lessee, subleasee, mortgagee in possession, license or any other person otherwise operating an athletic contest, exhibition, theatrical performance, motion picture presentation or other special event.
(c) “Stadium” means a structure with tiers of seats surrounding a field area where athletic contests, exhibitions and other special events may be presented for which any admission charge may be made.
(d) “Theater” means a structure with tiers of seats surrounding a screen or stage area where theatrical performances or any motion pictures and other special events may be presented for which any admission charge may be made.
(e) “Occupy” means to use or possess or have the right to use or possess any seat or space for the viewing of athletic contest, exhibition, theatrical performance, motion picture presentation or other special event within any stadium or theater. (Ord. 448 § 1(1), 2001)
Sec. 8-10.02 Imposition and Amount of Stadium Operator Admission Tax.
There is hereby imposed a tax on any operator of athletic contest, exhibition, theatrical performance, motion picture presentation or other special event within any stadium or theater in an amount equivalent to five percent (5%) on each admission ticket for the right to occupy a seat or space in any stadium, theater, or motion picture theater within the City of Hercules. (Ord. 448 § 1(2), 2001)
Sec. 8-10.03 Collection of the Tax.
Every operator shall hold the tax imposed in Section 8-10.02 in trust until the same is paid to the Director of Finance as hereinafter provided. (Ord. 448 § 1(3), 2001)
Sec. 8-10.04 Collection of the Tax; Classification of Persons Collecting.
(a) Regularly Scheduled Professional Games. Any operator of a professional baseball or football club which uses and occupies a stadium in the City of Hercules for a regular schedule of games as set forth in annual schedules established in each calendar year for professional baseball or football games (including preseason, regular and championship schedules) shall within five (5) days after first day of each calendar month following the start of such schedule of games pay the tax due together with a return to the Director of Finance at his/her office; provided, that any portion of any tax which is collected pursuant to Section 8-10.02 shall be paid monthly.
(b) Any person who operates an occasional athletic contest, exhibition, theatrical performance, motion picture presentation or other special event within any stadium or theater shall within five (5) days after the completion of the scheduled event pay the proceeds of the tax to the Director of Finance. (Ord. 448 § 1(4), 2001)
Sec. 8-10.05 Exemption from Tax.
Operators of athletic teams who:
(a) Have leases from the City of Hercules for the right to exhibit athletic contests for a period longer than five (5) years shall be deemed to be registered as an operator and shall be exempt from the provisions of Section 8-10.02; and
(b) Operators or sponsors of all-star athletic contests where the entire proceeds go to charity shall also be exempt. (Ord. 448 § 1(5), 2001)
Sec. 8-10.06 Printing of Price on Ticket.
The price at which every admission ticket or card is sold, with the amount of the tax to be paid, shall be printed on the face of the ticket which is taken up by the operator of the stadium at which admission is claimed. (Ord. 448 § 1(6), 2001)
Sec. 8-10.07 Additional Exemptions.
(a) No tax shall be imposed (1) when a stadium is used by athletic teams sponsored by a school district or by a community college district; (2) when a stadium is used by nonprofit elementary or secondary schools, attendance at which satisfies the requirements of the compulsory education laws of the State of California; (3) when a stadium is used by an operator or sponsor of charity athletic contests or other special benefit entertainment events no part of the net earnings of which inures to the benefit of any private shareholder or individual and the assets of said operating or sponsoring organizations are irrevocably dedicated to tax-exempt purposes; and (4) any recreation field operated by the City of Hercules athletic contest, exhibition, theatrical performance, motion picture presentation or other special event within any stadium or theater may be presented. (Ord. 448 § 1(7), 2001)
Sec. 8-10.08 Permit and Bond Requirements.
Prior to conducting such an occasional athletic contest, exhibition, theatrical performance, motion picture presentation or other special event within any stadium or theater, a permit shall first be obtained from the Director of Finance. Every person conducting such exhibition or special event shall file a statement and remittance covering the tax collected within five (5) days following the conclusion of operations; provided, however, that before a permit shall be issued under this Section, the applicant for the same shall deposit with the Director of Finance a sum of money, or bond in lieu thereof, conditioned upon the faithful compliance with the provisions of the Section in an amount to be determined by the Director of Finance as sufficient to cover the amount which shall become due and owing to the City of Hercules upon the conclusion of the athletic contest, exhibition or special event. (Ord. 448 § 1(8), 2001)
Sec. 8-10.09 Transfer of Tax Collected.
The Director of Finance shall transmit all monies collected pursuant to this Section for deposit to the General Fund of the City of Hercules. (Ord. 448 § 1(9), 2001)