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paid, plus the amount, if any, paid for rental or use of equipment
or facilities 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 a tax is hereby
levied on such admission charge of one cent for each twenty cents or
fraction thereof, which shall be paid by the person paying the
admission charge and which shall be collected and remitted by the person
to whom the same is paid in the manner provided in Section 7 hereof.
Section 5. Whenever an amount of more than ten cents is
required to be paid to gain admission to any resort or picnic grounds,
the whole amount so paid is subject to a tax of one cent for each
twenty cents or fraction thereof, even though such amount includes a
charge for use of equipment and facilities such as tables, stoves, etc.
If a lesser amount is charged to persons who do not use such equipment
and facilities than those who do use such equipment and facilities,
the lesser charge is deemed the admission charge. Where• a• separate
charge is made for the 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 "place", as defined in Section
1 hereof. Whenever an organization or club acquires the sole right to
use a resort or picnic grounds, solely for the enjoyment of its members
or employees and their friends, the amount paid for such right is an
amount paid for an admission charge and subject to the tax herein
levied; Provided, that if the organization or club in turn charges
its members or employees all or part of the amount so paid, such
charge does not constitute an admission charge subject to the tax herein
levied. Amounts paid for the privilege of parking cars in a resort
or picnic grounds do not• constitute an admission.charge.unless the
amount of such charge is determined by the number of passengers in
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-
portation. If a charge is made for each passenger in an automobile,
in addition to a charge for parking facilities, the amount paid for
the passengers is an admission charge and subject to the tax (herein