Opinion ID: 70428
Heading Depth: 2
Heading Rank: 2

Heading: Defendant's Average Receipts

Text: 27 An establishment is seasonal if it satisfies the six-month receipts test, even if the establishment is open for more than seven months a year. See Brock v. Louvers and Dampers, Inc., 817 F.2d 1255, 1259 (6th Cir.1987). Defendant claims that since its average receipts for the six off-season months of September through April in the years in question are clearly less than one-third of its receipts for the other six month period beginning in March and ending in August of the years in question, Defendant as an amusement and recreational establishment is not required to pay Plaintiff overtime wages for hours worked in excess of forty hours a week during 1990, 1991, 1992, 1993 and 1994. 28 Virtually all of Defendant's receipts are derived from spring training games played at the complex in March and minor league games played at the complex from April through August. Defendant's receipts are generated from ticket sales, concession and parking revenues, promotional sponsorships, publication sales, advertising and other miscellaneous items. (See Affidavit of William D. Waters, Doc. No. 27, Exhibit B). 29 For the fiscal year ending October 31, 1991, Defendant's receipts for the entire year totalled $477,355. (See Exhibit 2 to Affidavit of William D. Waters, Doc. No. 27, Exhibit B). $476,339 accrued during March through August of that year whereas $1,016 accrued during the six off-season months. Defendant's average receipts for the six off-season months in 1991 constituted 0.21% of its receipts for the six month period beginning in March and ending in August. 1 Id. 30 For the fiscal year ending October 31, 1992, Defendant's receipts for the entire year totalled $543,120. Id. $540,506 was the amount accrued during March through August of that year whereas $2,614 accrued during the six off-season months. Defendant's average receipts for the six off-season months in 1992 constituted 0.48% of its receipts for the six month period beginning in March and ending in August. 2 Id. 31 For the fiscal year ending October 31, 1993, Defendant's receipts for the entire year totalled $607,969. Id. $607,646 accrued during March through August of that year whereas $323 accrued during the six off-season months. Defendant's average receipts for the six off-season months in 1993 constituted 0.05% of its receipts for the six month period beginning in March and ending in August. 3 Id. 32 The Court finds that since Defendant's average receipts for the six off-season months of September through April in 1991, 1992 and 1993 are clearly less than one-third of its receipts for the other six month period beginning in March and ending in August of 1991, 1992, 1993, Defendant is exempt from the provisions of FLSA for payment of Plaintiff's overtime wages claimed for the years of 1992, 1993 and 1994 pursuant to 29 U.S.C. Sec. 213(a)(3). Therefore, Defendant is entitled to summary judgment as matter of law as to Plaintiff's claims which pertain to overtime wages claimed for the years of 1992, 1993, and 1994. 33 However, Defendant is not entitled to summary judgment to the extent that it claims that it is exempt from the payment of overtime wages for work performed during 1990 and 1991 based on its average receipts. Defendant presented evidence of its average receipts for the years of 1991, 1992 and 1993, which are the years preceding 1992, 1993 and 1994. But, Defendant failed to present any evidence which tends to show that Defendant's average receipts for the six off-season months of September through April in 1989 and 1990 are less than one-third of its receipts for the other six month period beginning in March and ending in August of 1989 and 1990, which are the calendar years preceding 1990 and 1991.