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AN ORDINANCE LEVYING AN ADNII SSI ON TAX ON PERSONS PAYING AN ADMISSION
<br />CHARQF OR tIJHO ARE ADMITTED FREE WHEN AN ADMISSION CHARGE IS PAID BY
<br />OTHERS TO PLACES OF AMUSEMENT OR ENTERTAINMENTS DEFINING ADAI1 I SS I ON
<br />• CHARGE AND PLACE OF AMUSEMENT OR ENTERTAINMENT, FIXING THE AMOUNT OF
<br />SAID TAX, PROVIDING FOR THE COLLECTION THEREOF, AND PRESCRIBING
<br />PENALTIES FOR ITS VIOLATION.
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE, THAT
<br />IN ORDER TO PROVIDE FUNDS TO MEET THE GENERAL APPROPRIATIONS MADE AND TO
<br />BE MADE AND FOR THE PAYMENT OF SUMS REQUIRED BY LAW TO BE RAISED FOR AC-
<br />COUNT OF THE CITY DEBT, A TAX BE LEVIED AS FOLLOWS:
<br />SECTION 1. DEFINITIONS. THE FOLLOWING WORDS AND PHRASES, WHEN USED
<br />IN THIS ORDINANCE, SHALL, FOR THE PURPOSE OF THIS ORDINANCE, HAVE THE
<br />FOLLOWING RESPECTIVE MEANINGS EXCEPT WHERE THE CONTENT CLEARLY INDI-
<br />CATES A DIFFERENT MEANING.
<br />(A) ADMISSION CHARGE. THE CHARGE MADE FOR ADMISSION TO ANY
<br />ENTERTAINMENT, EXCLUSIVE OF ANY FEDERAL TAX THEREON, IN-
<br />CLUDING A CHARGE MADE FOR SEASON TICKETS WHETHER OBTAINED
<br />BY CONTRIBUTION OR SUBSCRIPTION, A COVER CHARGE OR A CHARGE
<br />MADE FOR THE USE OF SEATS OR TABLES, RESERVED OR OTHERWISE,
<br />AND SIMILAR ACCOMMODATIONS, IN THE CITY OF CHARLOTTESVILLEV-
<br />(B) PLACE OF AMUSEMIENT OR ENTERTA I NNIENT. ANY PLACE IN THE
<br />CITY OF CHARLOTTESVILLE WHEREIN OR WHEREAT ANY OF THE
<br />FOLLOWING ARE LOCATED, CONDUCTED, PERFORMED, EXHIBITED
<br />OR OPERATED AND FOR WHICH AN ADMISSION CHARGE IS MADE:
<br />A CIRCUS, A CARNIVAL, A MENAGERIE, A MOVING PICTURE SHOW,
<br />A FAIR, A SHOW OR AN EXHIBITION OF ANY KIND; A DANCE; A
<br />BASEBALL, BASKETBALL OR FOOTBALL GAME; A WRESTLING MATCH
<br />OR A BOXING MATCH OR A SPORT OF ANY KIND; A SWIMMING CON-
<br />TEST OR EXHIBITION; A SWIMMING POOL; A CONCERT; A THEATRICAL,
<br />VAUDEVILLE, DRAMATIC, OPERATIC OR MUSICAL PERFORMANCE OR
<br />A PERFORMANCE SIMILAR THERETO; A LECTURE, TALK, LITERARY
<br />READING OR PERFORMANCE SIMILAR THERETO; AN ATTRACTION SUCH
<br />AS A MERRY-GO-ROUND, FERRIS WHEEL, ROLLER COASTER, LEAP -
<br />THE -DIPS OR THE LIKE; AN AUTOMOBILE RACE, A MIDGET AUTO
<br />RACE, OR A HORSE RACE; A HORSE SHOW; AN ICE SKATING OR
<br />ROLLER SKATING RINK OR ARENA; OR ANY OTHER PUBLIC AMUSE-
<br />MENT, PERFORMANCE OR EXHIBITION.
<br />THE FOREGOING ENUMERATION OF SPECIFIC AMUSEMENTS AND EN-
<br />TERTAINMENTS SHALL NOT BE DEEMED TO EXCLUDE OTHER AMUSE-
<br />MENTS AND ENTERTAINMENTS OTHERWISE, WITHIN THE MEANING OF
<br />THOSE WORDS.
<br />(C) CITY TREASURER. THE TREASURER OF THE CITY OF CHARLOTTES-
<br />VILLE, VIRGINIA.
<br />(D) COMMISSION OF THE REVENUE. THE COMMISSIONER OF THE REVENUE
<br />OF THE CITY OF CHARLOTTESVILLE, VIRGINIA, AND
<br />(E) PERSON. ANY INDIVIDUAL, CORPORATION, COMPANY, ASSOCIATION,
<br />FIRM, COPARTNERSHIP, OR ANY GROUP OF INDIVIDUALS ACTING AS
<br />A UNIT.
<br />SECTION 2. TAX. EFFECTIVE AUGUST 159 19489 AND THEREAFTER, A TAX
<br />OF ONE CENT FOR EACH TWENTY CENTS, OR FRACTION THEREOF IN EXCESS OF
<br />NINE CENTS, OF THE AMOUNT PAID FOR THE ADMISSION TO ANY PLACE OF A-
<br />MUSEMENT OR ENTERTAINMENT IS HEREBY LEVIED UPON AND SHALL BE COL-
<br />LECTED FROM EVERY PERSON WHO PAYS AN ADMISSION CHARGE TO SUCH A PLACE.
<br />IF ANY PERSON (EXCEPT THOSE SET FORTH IN SUB -SECTION 9 OF THIS SECTION)
<br />BE ADMITTED FREE TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT AT ANY TIME
<br />WHEN AN ADMISSION CHARGE IS MADE TO OTHER PERSONS, AN EQUIVALENT TAX IS
<br />HEREBY LEVIED UPON, AND SHALL BE COLLECTED FROM, SUCH PERSON SO AD-
<br />MITTED FREE OF AN ADMISSION CHARGE, WHICH TAX SHALL BE BASED ON THE
<br />PRICE CHARGED TO SUCH OTHER PERSONS OF THE SAME CLASS FOR THE SAME
<br />OR SIMILAR ACCOMODATIONS.
<br />SECTION 3. COLLECTION. EVERY PERSON RECEIVING ANY PAYMENT FOR ADMISSION
<br />TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT ON WHICH A TAX IS LEVIED
<br />UNDER THIS ORDINANCE SHALL COLLECT THE AMOUNT OF TAX HEREBY IMPOSED FROM
<br />THE PERSON MAKING AN ADMISSION PAYMENT AT THE TIME OF THE PAYMENT
<br />OF SUCH ADMISSION OR FROM THE PERSON ADMITTED FREE AT THE TIME OF
<br />SUCH ADMISSION. IF TICKETS OR CARDS OF ADMISSION ARE ISSUED, THE
<br />TAX SHALL BE COLLECTED AT THE TIME OF THE ISSUANCE OF SUCH TICKETS
<br />OR CARDS. THE TAXES REQUIRED TO BE COLLECTED HEREUNDER SHALL BE
<br />DEEMED TO BE HELD IN TRUST BY THE PERSON REQUIRED TO COLLECT THE
<br />SAME UNTIL REMITTED AS HEREINAFTER PROVIDED,
<br />SECTION 4. REPORT. THE PERSON COLLECTING ANY SUCH ADMISSION TAX
<br />SHALL MAKE OUT A REPORT UPON SUCH FORMS AND SETTING FORTH SUCH IN-
<br />FORMATION AS THE COMMISSIONER OF THE REVENUE MAY PRESCRIBE AND RE-
<br />QUIRE, SHOWING THE AMOUNT OF ADMISSION CHARGES COLLECTED, EXCLUSIVE
<br />OF THE FEDERAL TAX THEREON, AND THE TAX FROM THE ADMISSIONS FOR
<br />WHICH HE IS LIABLE, AND SHALL SIGN AND DELIVER THE SAME TO THE COM-
<br />MISSIONER OF THE REVENUE AND AT THE SAME TIME SHALL MAKE REMITTANCE
<br />TO THE CITY TREASURER OF THE AMOUNT OF TAX SHOWN BY SAID REPORT
<br />TO HAVE BEEN COLLECTED. SAID REPORTS AND REMITTANCES SHALL BE
<br />MADE ON OR BEFORE THE LAST DAY OF EACH MONTH COVERING THE AMOUNT OF
<br />TAX COLLECTED DURING THE PRECEDING MONTH, PROVIDED, HOWEVER, THAT
<br />
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