Fort Walton Beach Ordinance — 11 - Levy Entertainment Tax — reading text

pe nee” ee AN ORDINANCE LEVYING A TAX ON ADMISSIONS TO MOVING PICTURE SHOWS, THEATRICAL PERFORMANCES AND OTHER ENTERTAINMENT OF LIKE CHARACTER, PRIZE FIGHTS, WRESTLING MATCHES, BOXING . MATBRES AND ALL OTHER ATHLETIC CONTESTS TO WHICH AN ADMISSION CHARGE IS MADE; PROVIDING FOR THE COLLECTION OF SUCH TAX FOR THE DISPOSITION THEROF AND PRESCRIBING FOR THE VIOLATION OF THE PROVISIONS OF THE ORDINANCE. THE TOWN OF FORT WALTON, FLORIDA, DOES ORDAIN: SECTION 1. fThat there is hezeby levied by the Town ef Fort Walton, Flerida, on each and every admission to moving picturesshows, skating rinks, circuses, traveling shows, theatrical performances and other entertainments of like nature, character, prize fights, wrestling matches, boxing matches, and all other athletic contests and exhibit- ions and carnivals for admission to which a charge is made, a tax equal to and of one cent (1¢) on each admission charge up to and including Ten cents (10¢) and Two cents(2¢) on each admission charge exceeding ten cents but not exceeding twenty cents and three cents (3¢) on admission charge exceeding twenty cents but not exceeding twenty-five cents and Five cents (5¢) on each admission charge exceeding 25 cents but not exceeding Fifty cents an@ Bight cents (8¢) on any and all admission charges exceeding Fifty cents, which tax shall in every case be paid by the purchaser for the use of the Town of Fort Walton, Florida, to the seller of such admission at the time of paying the charge made by the seller of such admission shall thereof _ unless the seller shall elect to assume and Day such tax or taxes to the town of Fort Walton, Florida, without collecting same from the purchaser. Provided however, that eadéh: child ten years or younger, shall be exempt from the payment of said tax or taxes shall not be collected on charges made for the admission of any child of the age of ten years of younger. Section 2. All free passes or other admittances to any of the above shows or performances shall be and are here- by taxed, the tax provided for in section One hereof at the rate usually charged for like admissions. Section 3. There shall be charged a tax as provided for in Section One on each and all attractions known as Car- nival rides, such as Ferris Wheels, Merry-go-rounds, Tilt-a- whirh, Rolo-planes, Chero-planes and like attractions wherein the charge of ten cents or more per trip or ride. Section A It shall be the duty of every seller of admissions to moving pictures shows, skating rinks, circuses, traveling shows, theatrical performances and other entertain- ments of like character, prize fights, wrestling matches and all other athletic contests and exhibitions for admission to which a charge is made, to collect from the purchaser for the use of the Town of Fort Walton, Florida, the tax levied hereby at the time of the collecting of the selling price in such tran- saction and report and pay over to the said Town all such taxes on or before Monday of each week, the tax collected or due to have been collected by midnight of the immediately past Saturday; provided, however, in the case of circuses, traveling shows, athletic contests and exhibitions and other one night or season~ able. performances, the payment of the tax herein imposed shall be made immediately as cOllected , to any authorized representative a4 of said Town, empowered to receive the same, and in all events upon the conclusion of such performance or exhibition. It shall be unlawful for any seller to cellect the price of any ad- 7 mission to moving picture shows, skating rinks, circuses, travelihg shows, theatrical performances and other entertain- ments of like character, prize fights, boxing matches, wres- thing matches, and all other exhibitions held in the said Town of Fort Walton, Florida, without at the same time col- lecting the tax hereby imposed and levied in respect in respect to such admission, unless the seller shall elect to assume and collect such tax without collecting’ same from the purchaser. Any seller failing to collect such tax at the time of the col- lecting of the admission, where the seller has not elected to assume and pay such tax, shall be liable to the Town of Fort. Walton, Florida, for the amount of such tax, in like manner as if the same has actually been paid to the seller. Section 5. The Town Council shall bring or cause to be brought all such suits and actions and take all such pro- cee@ings as may be necessary for the recovery of the tax im- posed by this Ordinance. Section 6. Each and every seller of admissions to. moving picture shows, skating rinks, circuses, traveling shows, theatrical performances and other entertainments of like char- acter, Prize fights, wrestling matches, boxing matches and all other athletic contests and exhibitions in respect of sales on which a tax is hereby lévied, shall keep complete records = ~~ 39 showing all sales in said Town of such admissions, which records shall show the price charged up on each sale, the date thereof and the date of payment thereof: and shall at all reasonable times be open for inspeetion by duly authorized agents of said Town, who shall have authority to make such transcripts thereof as they . may desire. And said agents may make whatever check of admission to said places of amusement and entertainment as is necessary for the enforcement of the provisions of this Ordinance. Section 7. Any person willfully failing or refusing to pay the tax herein imposed, where the seller has not elected to assume and pay such tax and any seller failing to collect such tax from the purchaser and who thereafter fails or refuses to pay such tax te the said Town and any seller violating the provisions hereof, or any officer, agent or employee of any seller violating the previsions hereof, shall be subject to a fine of not more than One Hundred Dellars or to imprisonment for not more than Thirty days, or to both such fine and imprisonment, in dis- eretion of the Mayor for each and every vielation thereof. Section 8. All moneys collected from the tax hereby levied shall be deposited by the Clerk of said Town, to the General Fund Acceunt of said Town, to be appropriated by the Town Council for proper municipal purposes. Section 9. If any section, portion or clause of this Ordinance, for any reason, may be void for being unconstitutional such invalidity or unconstitutionality shall not effect or in- validate the remaining sections, and pertions, and clauses thereof shall be and remain in full force and effect, as if such invalid OS section, pertion or clause had not been incerperated herein. Section 10. All Ordinances or parts of O rdinances incensistent or in conflict with this Ordinance are hereby repealed. Adopted and passed this fy day of P approved this /g aay of Gy, 1944,