4.04.020 Definitions.
The definitions set forth in Chapter 4.03 BCC shall apply throughout this chapter unless expressly provided otherwise herein. The following additional definitions shall apply throughout this chapter:
A. “Admission charge,” in addition to its usual and ordinary meaning, is a monetary charge for an event open to the public including, but not limited in meaning to:
1. Charges for entrance and observation, including, but not limited to:
a. A charge made for season tickets or subscriptions;
b. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations;
c. A charge made for food and refreshments in any place where any free entertainment, recreation or amusement is provided;
d. A charge made for admission to any theater, dance hall, cabaret, adult cabaret, amphitheater, club, haunted house, auditorium, stadium, athletic pavilion, park or field, baseball or athletic park, circus, amusement ride, or similar place;
e. A charge made for admission to or rental or use of equipment or facilities to any public golf course, facility, or driving range; if the rental of the equipment or facilities is necessary to the enjoyment of the golf course, facility, or driving range, at which a general admission is charged, the combined charges shall be considered as the admission charge.
2. Other activities, including the following:
a. A charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile;
b. A sum of money referred to as “a donation” or similar payment which must be paid before entrance is allowed.
3. For purposes of illustration only, the following table provides examples of activities subject to the admission tax (this list is not all inclusive):
|
Taxable |
Not Taxable |
|---|---|
|
1. For-profit theater |
1. Annual dinner of a nonprofit organization which is open to members only |
|
2. Movie theater |
2. Tickets to a show performed for employees only of a for-profit company |
|
3. Cover charge in restaurant lounge |
3. Chamber of Commerce business fair which is open to members only |
|
4. Charge for admittance to adult entertainment employees cabaret |
|
|
5. Charge for entrance to a nonprofit organization’s trade show which is open to the public |
|
|
6. Charge for a golf course which is open to the public |
B. “Chapter” shall mean Chapter 4.04 BCC, as it may be amended or replaced from time to time.
C. “Nonprofit tax-exempt organization” means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science, or public charity providing human services, or public education which is currently recognized by the United States of America as exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as it may be amended or replaced from time to time.
D. “Secondary or elementary school” means any public or private primary school, middle school, junior high school, high school, or any accredited college, junior college, university, or the recognized student body association thereof. (Ord. 5436 § 4, 2003; Ord. 4839 § 2, 1995.)