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2 <br />3.22.020 Imposition <br />(a) There is levied and imposed an admissions tax in the amount of five percent (5%) of the admission <br />charge. Such taxable activities or events, unless exempted in Section 3 herein, include but are not limited <br />to: <br />i) golf <br />ii) rodeos <br />iii) county fairs <br />iv) circuses <br />v) bowling <br />vi) football, basketball, and baseball games <br />vii) snow tubing/sledding areas <br />viii) cinema and films <br />ix) musical concerts or other performances with anticipated ticket sales of over $2,500.00 <br />x) cross country ski area <br />(b) Such admissions tax is levied and imposed upon any person (including children, without regard to <br />age) who pays an admission charge to any place not exempted in Section 3 herein, including persons who <br />are admitted at reduced rates to any place for which other persons pay a charge or a regular higher price <br />for the same or similar privileges or accommodations. <br />3.22.030 Exemptions <br />(a) The admissions tax imposed by this ordinance shall not apply to the purchase of a permit from a <br />governmental entity, including but not limited to Discover Passes, Groomed Trail Passes, and Snow Park <br />Permits. <br />(b) The admissions tax imposed by this ordinance shall not apply to any person paying an admission to <br />any activity or event sponsored or conducted by an “elementary” or “secondary” school. For purposes of <br />this ordinance “elementary” or “secondary” school means a school enrolling students in grades <br />kindergarten through twelve. <br />(c) The admissions tax imposed by this ordinance shall not apply to any portion of an admission charge <br />which is designated for donation to a nonprofit organization as defined in this chapter, provided: to <br />otherwise qualify for this exemption, the natural or corporate person charging admission to any place <br />must: obtain advanced, written approval from the legislative authority of the county; clearly identify the <br />portion of the admission charge designated as a donation on the face of the ticket; and, provide the <br />Treasurer with sufficient documentation, including books, records and/or accounts, to clearly establish <br />donated amounts collected and delivered to the nonprofit organization, by December 31st of each year. <br />3.22.040 Price to Show on Ticket <br />Whenever a charge is made for admission to any place, a serially numbered or reserved ticket shall be <br />furnished to the person paying such charge unless written approval has been obtained from the Auditor to <br />use a turnstile or other counting device which will accurately count the number of paid admissions. The <br />established admission price, admissions tax imposed by this ordinance, and total price at which every <br />such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or <br />back of that part of the ticket which is to be taken up by the management of the place to which admission <br />is gained. The admissions tax due shall be based on the established price printed on each ticket. When a <br />charge is made for admission, a sign must be posted in a conspicuous place on the entrance or ticket <br />office which breaks down the admission charge as follows: <br />Admission charge . . . . . . . . . . . . . . . <br />County admissions tax . . . . . . . . . . . . <br />Total price . . . . . . . . . . . . . . . . . . . . .