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AN ORDINANCE LEVYING AN ADMISSION TAX ON PERSONS PAYING AN ADMISSION
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<br /> CHARGE OR WHO ARE ADMITTED FREE WHEN AN ADMISSION CHARGE IS PAID BY
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<br /> OTHERS TO PLACES OF AMUSEMENT OR ENTERTAINMENT, DEFINING ADMISSION
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<br /> CHARGE AND PLACE OF AMUSEMENT OR ENTERTAINMENT, FIXING THE AMOUNT OF
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<br /> SAID TAX, PROVIDING FOR THE COLLECTION THEREOF, AND PRESCRIBING
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<br /> PENALTIES FOR ITS VIOLATION.
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<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE, THAT
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<br /> IN ORDER TO PROVIDE FUNDS TO MEET THE GENERAL APPROPRIATIONS MADE AND TO
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<br /> BE MADE AND FOR THE PAYMENT OF SUMS REQUIRED BY LAW TO BE RAISED FOR AC-
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<br /> COUNT OF THE CITY DEBT, A TAX BE LEVIED AS FOLLOWS:
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<br />SECTION 1. DEFINITIONS. THE FOLLOWING WORDS AND PHRASES, WHEN USED
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<br /> IN THIS ORDINANCE, SHALL, FOR THE PURPOSE OF THIS ORDINANCE, HAVE THE
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<br /> FOLLOWING RESPECTIVE MEANINGS EXCEPT WHERE THE CONTEXT CLEARLY INDI-
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<br /> CATES A DIFFERENT MEANING.
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<br />(A) ADMISSION CHARGE. THE CHARGE MADE FOR ADMISSION TO ANY
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<br /> ENTERTAINMENT, EXCLUSIVE OF ANY FEDERAL TAX THEREON, IN-
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<br /> CLUDING A CHARGE MADE FOR SEASON TICKETS WHETHER OBTAINED
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<br /> BY CONTRIBUTION OR SUBSCRIPTION, A COVER CHARGE OR A CHARGE
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<br /> MADE FOR THE USE OF SEATS OR TABLES, RESERVED OR OTHERWISE,
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<br /> AND SIMILAR ACCOMMODATIONS, IN THE CITY OF CHARLOTTESVILLE.
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<br />(B) PLACE OF AMUSEMENT OR ENTERTAINMENT. ANY PLACE IN THE
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<br /> CITY OF CHARLOTTESVILLE WHEREIN OR WHEREAT ANY OF THE
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<br /> FOLLOWING ARE LOCATED, CONDUCTED, PERFORMED, EXHIBITED
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<br /> OR OPERATED AND FOR WHICH AN ADMISSION CHARGE IS MADE:
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<br /> A CIRCUS, A CARNIVAL, A MENAGERIE, A MOVING PICTURE SHOW,
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<br /> A FAIR, A SHOW OR AN EXHIBITION OF ANY KIND; A DANCE; A
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<br /> BASEBALL, BASKETBALL OR FOOTBALL GAME; A WRESTLING MATCH
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<br /> OR A BOXING MATCH OR A SPORT OF ANY KIND; A SWIMMING CON-
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<br /> TEST OR EXHIBITION; A SWIMMING POOL; A CONCERT; A THEATRICAL,
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<br /> VAUDEVILLE, DRAMATIC, OPERATIC OR MUSICAL PERFORMANCE OR
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<br /> A PERFORMANCE SIMILAR THERETO; A LECTURE, TALK, LITERARY
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<br /> READING OR PERFORMANCE SIMILAR THERETO; AN ATTRACTION SUCH
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<br /> AS A MERRY-GO-ROUND, FERRIS WHEEL, ROLLER COASTER, LEAP-
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<br /> THE-DIPS OR THE LIKE; AN AUTOMOBILE RACE, A MIDGET AUTO
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<br /> RACE, OR A HORSE RACE; A HORSE SHOW; AN ICE SKATING OR
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<br /> ROLLER SKATING RINK OR ARENA; OR ANY OTHER PUBLIC AMUSE-
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<br /> MENT, PERFORMANCE OR EXHIBITION.
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<br />THE FOREGOING ENUMERATION OF SPECIFIC AMUSEMENTS AND EN-
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<br /> TERTAINMENTS SHALL NOT BE DEEMED TO EXCLUDE OTHER AMUSE-
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<br /> MENTS AND ENTERTAINMENTS OTHERWISE, WITHIN THE MEANING OF
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<br /> THOSE WORDS.
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<br />(C) CITY TREASURER. THE TREASURER OF THE CITY OF CHARLOTTES-
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<br /> VILLE, VIRGINIA.
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<br />(D) COMMISSIONER OF THE REVENUE. THE COMMISSIONER OF THE REVENUE
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<br /> OF THE CITY OF CHARLOTTESVILLE, VIRGINIA; AND
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<br />(E) PERSON. ANY INDIVIDUAL, CORPORATION, COMPANY, ASSOCIATION,
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<br /> FIRM, COPARTNERSHIP, OR ANY GROUP OF INDIVIDUALS ACTING AS
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<br /> A UNIT.
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<br />SECTION 2. TAX. EFFECTIVE AUGUST 15, 1948, AND THEREAFTER, A TAX
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<br /> OF ONE CENT FOR EACH TWENTY CENTS, OR FRACTION THEREOF IN EXCESS OF
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<br /> NINE CENTS, OF THE AMOUNT PAID FOR THE ADMISSION TO ANY PLACE OF A-
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<br /> MUSEMENT OR ENTERTAINMENT IS HEREBY LEVIED UPON AND SHALL BE COL-
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<br /> LECTED FROM EVERY PERSON WHO PAYS AN ADMISSION CHARGE TO SUCH A PLACE.
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<br /> IF ANY PERSON (EXCEPT THOSE SET FORTH IN SUB-SECTION 9 OF THIS SECTION)
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<br /> BE ADMITTED FREE TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT AT ANY TIME
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<br /> WHEN AN ADMISSION CHARGE IS MADE TO OTHER PERSONS, AN EQUIVALENT TAX IS
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<br /> HEREBY LEVIED UPON, AND SHALL BE COLLECTED FROM, SUCH PERSON SO AD-
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<br /> MITTED FREE OF AN ADMISSION CHARGE, WHICH TAX SHALL BE BASED ON THE
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<br /> PRICE CHARGED TO SUCH OTHER PERSONS OF THE SAME CLASS FOR THE SAME
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<br /> OR SIMILAR ACCOMMODATIONS.
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<br />SECTION 3. COLLECTION. EVERY PERSON RECEIVING ANY PAYMENT FOR ADMISSION
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<br /> TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT ON WHICH A TAX IS LEVIED
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<br /> UNDER THIS ORDINANCE SHALL COLLECT THE AMOUNT OF TAX HEREBY IMPOSED FROM
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<br /> THE PERSON MAKING AN ADMISSION PAYMENT AT THE TIME OF THE PAYMENT
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<br /> OF SUCH ADMISSION OR FROM THE PERSON ADMITTED FREE AT THE TIME OF
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<br /> SUCH ADMISSION. IF TICKETS OR CARDS OF ADMISSION ARE ISSUED, THE
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<br /> TAX SHALL BE COLLECTED AT THE TIME OF THE ISSUANCE OF SUCH TICKETS
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<br /> OR CARDS. THE TAXES REQUIRED TO BE COLLECTED HEREUNDER SHALL BE
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<br /> DEEMED TO BE HELD IN TRUST BY THE PERSON REQUIRED TO COLLECT THE
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<br /> SAME UNTIL REMITTED AS HEREINAFTER PROVIDED.
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<br />SECTION 4. REPORT. THE PERSON COLLECTING ANY SUCH ADMISSION TAX
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<br /> SHALL MAKE OUT A REPORT UPON SUCH FORMS AND SETTING FORTH SUCH IN-
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<br /> FORMATION AS THE COMMISSIONER OF THE REVENUE MAY PRESCRIBE AND RE-
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<br /> QUIRE, SHOWING THE AMOUNT OF ADMISSION CHARGES COLLECTED, EXCLUSIVE
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<br /> OF THE FEDERAL TAX THEREON, AND THE TAX FROM THE ADMISSIONS FOR
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<br /> WHICH HE IS LIABLE, AND SHALL SIGN AND DELIVER THE SAME TO THE COM-
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<br /> MISSIONER OF THE REVENUE AND AT THE SAME TIME SHALL MAKE REMITTANCE
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<br /> TO THE CITY TREASURER OF THE AMOUNT OF TAX SHOWN BY SAID REPORT
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<br /> TO HAVE BEEN COLLECTED. SAID REPORTS AND REMITTANCES SHALL BE
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<br /> MADE ON OR BEFORE THE LAST DAY OF EACH MONTH COVERING THE AMOUNT OF
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<br /> TAX COLLECTED DURING THE PRECEDING MONTH, PROVIDED, HOWEVER, THAT
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