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CLERK • ADOPTED BY THE COUNCIL APRIL 26, 1948 AYES: MR. ADAMS, MR. GLEASON, MR. NASH, MR. TEBELL AND LIR. VIATSON. NO E RESIDENT (D) ANY NEWSPAPER REPORTER, PHOTOGRAPHER, TELEGRAPHER, RADIO -ANNOUNCER OR PERSON'PERFORMING SIMILAR VOCATIONS WHO ARE ADMITTED FOR THE PERFORMANCE OF SPECIAL DUTIES IN CONNECTION WITH ANY EVENT AND WHOSE DUTIES ARE THE SOLE REASON FOR THEIR PRESENCE; AND (E) A CHILD UNDER TWELVE YEARS OF AGE PROVIDED SUCH CHILD IS AD— MITTED TO SUCH PLACE OF AMUSEMENT OR ENTERTAINMENT AT A RATE AT LEAST THIRTY PER CENT (30%) LOWER THAN THAT CHARGED TO ADULTS. SECTION 10. TEMPORARY PLACES OF ANIUSEMIIENT OR ENTERTAINMENT. WHENEVER ANY PLACE OF AMUSEMENT OR ENTERTAINMENT MAKES AN ADMISSION CHARGE WHICH IS SUBJECT TO THE TAX HEREIN LEVIED, AND THE SAME IS OF A TEMPORARY OR TRANSITORY NATURE, THE COMMISSIONER OF THE REVENUE MAY REQUIRE THE REPORT AND REMITTANCE OF THE ADMISSION TAX TO BE MADE ON THE DAY FOLLOWING ITS COLLECTION, OR ON THE DAY FOLLOWING THE CON— CLUSION OF A SERIES OF PERFORMANCES OR EXHIBITIONS, OR AT SUCH OTHER REASONABLE TIME OR TIMES AS HE SHALL DETERMINE, AND FAILURE TO COMPLY WITH ANY SUCH REQUIREMENT OF THE COMMISSIONER OF THE REVENUE AS TO THE REPORT AND REMITTANCE OF THE TAX SO REQUIRED SHALL BE VIOLATION OF THIS ORDINANCE. BEFORE ANY SUCH TEMPORARY OR TRANSIENT AMUSEMENT OR ENTERTAINMENT SHALL BEGIN OPERATION, AND BEFORE ANY LICENSE SHALL BE ISSUED THEREFOR, IF A LICENSE IS REQUIRED, THE PERSON OPERATING THE SAME SHALL DEPOSIT WITH THE CITY TREASURER A SUM OF MONEY, TO BE ESTIMATED BY THE COMMISSIONER OF THE REVENUE, SUFFICIENT TO COVER THE ADMISSION TAX REQUIRED TO BE COLLECTED BY SUCH PERSON UNDER THE PROVISIONS OF THIS ORDINANCE, AS SECURITY FOR THE COLLECTION OF AND PAYMENT TO THE CITY OF SAID ADMISSION TAX. AT THE CON— CLUSION OF SUCH TRANSITORY OR TRANSIENT OPERATION IN THE CITY OF CHAR— LOTTESVILLE, SUCH PERSON SHALL FILE WITH SAID COMMISSIONER OF THE REVENUE THE REPORT REQUIRED BY THIS ORDINANCE AND PAY SAID TAX COLLECTED TO THE CITY OF CHARLOTTESVILLE. UPON SUCH REPORT BEING FILED, AND PAYMENT BEING MADE, THE CITY TREASURER SHALL REFUND THE SAID DEPOSIT. �r1 SHOULD ANY SUCH PERSON FAIL TO FILE SUCH REPORT AND PAY SUCH AMOUNT OF cV TAX COLLECTED WITHIN FIVE (5) DAYS FROM THE TERMINATION OF THE OPERATION W OF SAID AMUSEMENT OR ENTERTAINMENT, THE COMMISSIONER OF THE REVENUE MAY Q THEREUPON ASSESS SUCH PERSON WITH SUCH TAX AT THE AMOUNT OF SAID DEPOSIT AND THE CITY TREASURER SHALL RETAIN SAID DEPOSIT IN FULL PAYMENT OF THE TAX COLLECTED BY AND DUE THE CITY OF CHARLOTTESVILLE BY SUCH PERSON. SECTION 11. ADMISSION CHARGE OF LESS THAN TEN CENTS. WHERE THE ADMISSION CHARGE IS LESS THAN TEN CENTS NO TAX SHALL BE PAY— ABLE. AMOUNTS PAID FOR ADMISSION BY SEASON TICKETS OR SUBSCRIPTION SHALL BE EXEMPT ONLY IF THE AMOUNT TO BE CHARGED THE HOLDER OF SUB— SCRIBER FOR A SINGLE ADMISSION IS LESS THAN TEN (10,d) CENTS. SECTION 12. SEASON TICKETS. L"THERE SEASON OR OTHER TICKETS HAVE BEEN SOLD OR OBTAINED OR THE CHARGES FOR BOXES HAVE BEEN PAID PRIOR TO THE EFFECTIVE DATE OF THIS ORDINANCE FOR ADMISSION TO ANY PLACE OF AMUSEMENT OR ENTER— TAINMENT DURING THE EFFECTIVE PERIOD OF THIS ORDINANCE, NO TAX SHALL BE PAYABLE HEREUNDER. SECTION 13. FEDERAL TAX. THE AMOUNT PAID FOR ADMISSION ON WHICH THE TAX IMPOSED BY THIS ORDINANCE IS BASE SHALL BE THE AMOUNT PAID FOR ADMISSION EXCLUSIVE OF ANY FEDERAL TAX THEREON. SECTION 14. DURATION. THE PROVISIONS OF THIS ORDINANCE SHALL APPLY TO ADMISSION TO PLACES OF AMUSEMENT OR ENTERTAINMENT BEGINNING AUGUST 15, 1948, AND ENDING JUNE 30, 1949, AND SUBSEQUENT FISCAL YEARS UNLESS RE— PEALED. SECTION 15. PENALTY. ANY PERSON VIOLATING OR FAILING TO COMPLY WITH ANY OF THE PROVISIONS OF THIS ORDINANCE SHALL, UPON CONVICTION THEREOF, BE FINED NOT LESS THAN FIVE DOLLARS NOR MORE THAN FIVE HUNDRED DOLLARS, AND EACH • SUCH VIOLATION OR FAILURE SHALL CONSTITUTE A SEPARATE OFFENSE. SUCH CON— VICTION SHALL NOT RELIEVE ANY SUCH PERSON FROM THE PAYMENT, COLLECTIONS AND REMITTANCE OF SAID TAX AS PROVIDED IN THIS ORDINANCE. SECTION 16. INVALIDITY. IF ANY PART OF THIS ORDINANCE SHALL FOR ANY REASON BE ADJUDGED INVALID, SUCH INVALIDITY SHALL NOT AFFECT THE PARTS WHICH ARE NOT ADJUDGED INVALID. CLERK • ADOPTED BY THE COUNCIL APRIL 26, 1948 AYES: MR. ADAMS, MR. GLEASON, MR. NASH, MR. TEBELL AND LIR. VIATSON. NO E RESIDENT